Audit reporting for going-concern uncertainty: A research synthesis

E Carson, NL Fargher, MA Geiger… - Auditing: A Journal …, 2013 - publications.aaahq.org
The Securities and Exchange Commission, as a matter of policy, disclaims responsibility for
any private publication or statement by any of its employees. The views expressed herein …

[PDF][PDF] Pengaruh likuiditas, leverage, intensitas persediaan dan intensitas aset tetap pada tingkat agresivitas wajib pajak badan

I Adisamartha, N Noviari - E-Jurnal akuntansi universitas …, 2015 - repositori.unud.ac.id
Hasil penerimaan pajak Indonesia berfluktuatif sejak tahun 2011 hingga tahun 2014. Hal
tersebut terjadi karena kurang optimalnya pemungutan pajak atau adanya penghindaran …

Investor reaction to going concern audit reports

K Menon, DD Williams - The Accounting Review, 2010 - publications.aaahq.org
The literature provides mixed evidence on whether investors find audit reports modified for
going concern reasons to be useful. Using a substantially larger sample than previous …

Does client importance affect auditor independence at the office level? Empirical evidence from going‐concern opinions

C Li - Contemporary Accounting Research, 2009 - Wiley Online Library
This study addresses the question whether auditors are less likely to act independently
when dealing with larger, more economically significant clients. I examine whether the …

Auditor fees and auditor independence: Evidence from going concern reporting decisions

MA Geiger, AD Blay - Available at SSRN 1943124, 2011 - papers.ssrn.com
In this study we examine the association between audit service fees and non-audit service
(NAS) fees and the auditor's final decision regarding the type of opinion to render to a …

Audit fees, nonaudit fees, and auditor reporting on stressed companies

MA Geiger, DV Rama - Auditing: A journal of practice & …, 2003 - publications.aaahq.org
The SEC and legislators have expressed concerns that independence may be negatively
impacted if auditors perform significant nonaudit services for their audit clients, and that …

Market reactions to the first-time disclosure of corporate social responsibility reports: Evidence from China

KT Wang, D Li - Journal of Business Ethics, 2016 - Springer
We examine whether investors value the disclosure of first-time standalone corporate social
responsibility (CSR) reports, and whether market valuations differ between government …

The auditor's going-concern opinion as a communication of risk

AD Blay, MA Geiger, DS North - Auditing: A Journal of …, 2011 - publications.aaahq.org
In this study, we examine the proposition that the auditor's going-concern modified opinion is
a valuable risk communication to the equity market that results in a shift of the market's …

Costs associated with going‐concern‐modified audit opinions: an analysis of the Australian audit market

PJ Carey, MA Geiger, BT O'connell - Abacus, 2008 - Wiley Online Library
This article examines the potential costs to Australian auditors and their clients from the
issuance of first‐time going‐concern‐modified audit opinions. We examine the population of …

Going concern opinion and cost of equity

K Amin, J Krishnan, JS Yang - … A Journal of Practice & Theory, 2014 - publications.aaahq.org
Prior studies document a negative market reaction to going concern opinions. We extend
this literature by focusing on the link between the going concern opinion and the cost of …