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The auditor's going concern decision and Types I and II errors: The Coase Theorem, transaction costs, bargaining power and attempts to mislead


  • Barnes, Paul


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  • Barnes, Paul, 2004. "The auditor's going concern decision and Types I and II errors: The Coase Theorem, transaction costs, bargaining power and attempts to mislead," Journal of Accounting and Public Policy, Elsevier, vol. 23(6), pages 415-440.
  • Handle: RePEc:eee:jappol:v:23:y:2004:i:6:p:415-440

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    Cited by:

    1. Antony Young & Yi Wang, 2010. "Multi-risk level examination of going concern modifications," Managerial Auditing Journal, Emerald Group Publishing, vol. 25(8), pages 756-791, September.
    2. 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.
    3. 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.

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