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Going-concern judgments: An experimental test of the self-fulfilling prophecy and forecast accuracy

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  • Tucker, Robert R.
  • Matsumura, Ella Mae
  • Subramanyam, K. R.

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  • Tucker, Robert R. & Matsumura, Ella Mae & Subramanyam, K. R., 2003. "Going-concern judgments: An experimental test of the self-fulfilling prophecy and forecast accuracy," Journal of Accounting and Public Policy, Elsevier, vol. 22(5), pages 401-432.
    • Handle: RePEc:eee:jappol:v:22:y:2003:i:5:p:401-432
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    Cited by:

    1. Nirosh Karuppu, 2009. "Evidence on Auditors Use of Business Continuity Models as an Analytical Procedure," Accounting & Taxation, The Institute for Business and Finance Research, vol. 1(1), pages 63-74.
    2. Epaulard, Anne & Zapha, Chloé, 2022. "Bankruptcy costs and the design of preventive restructuring procedures," Journal of Economic Behavior & Organization, Elsevier, vol. 196(C), pages 229-250.
    3. Mo, Phyllis L.L. & Rui, Oliver M. & Wu, Xi, 2015. "Auditors' going Concern Reporting in the pre- and post-bankruptcy Law Eras: Chinese Affiliates of Big 4 Versus Local Auditors," The International Journal of Accounting, Elsevier, vol. 50(1), pages 1-30.
    4. Linda Myers & Jaime Schmidt & Michael Wilkins, 2014. "An investigation of recent changes in going concern reporting decisions among Big N and non-Big N auditors," Review of Quantitative Finance and Accounting, Springer, vol. 43(1), pages 155-172, July.
    5. Julia Gray, 2009. "International Organization as a Seal of Approval: European Union Accession and Investor Risk," American Journal of Political Science, John Wiley & Sons, vol. 53(4), pages 931-949, October.
    6. Julie Margret & Zahirul Hoque, 2016. "Business Continuity in the Face of Fraud and Organisational Change," Australian Accounting Review, CPA Australia, vol. 26(1), pages 21-33, March.
    7. Andrés Guiral & Waymond Rodgers & Emiliano Ruiz & José Gonzalo, 2010. "Ethical Dilemmas in Auditing: Dishonesty or Unintentional Bias?," Journal of Business Ethics, Springer, vol. 91(1), pages 151-166, February.
    8. SARUYAMA Sumio & Peng XU, 2019. "Going Concern Notes, Downsizing, and Exit," Discussion papers 19001, Research Institute of Economy, Trade and Industry (RIETI).

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