Explaining Auditors Going Concern Decisions: Assessing Managements Capability
نویسندگان
چکیده
منابع مشابه
An investigation of recent changes in going concern reporting decisions among Big N and non-Big N auditors
Corporate accounting failures and regulatory proceedings that led to the enactment of the Sarbanes–Oxley Act of 2002 increased the scrutiny of auditors. We investigate whether these events resulted in a change in auditor behavior with respect to going concern reporting. Generally speaking, we find that non-Big N auditors became more conservative while Big N auditors became more accurate. Specif...
متن کاملLate financial distress process stages and financial ratios: evidence for auditors’ going- concern evaluation
The present study adds to our understanding and knowledge of financial distress predictions regarding the usefulness of financial ratios in the late stages of the financial distress process. The study contributes to previous research by generating information concerning: (1) the behavior and usefulness of single financial ratios in short-term financial distress prediction when the effect of eac...
متن کاملExplaining Complex Scheduling Decisions
The work presented in this paper describes the explanation facility of an intelligent scheduling software framework that has been customized and deployed in a variety of domains. The customizability of the framework allows the software to develop a valid schedule that reflects each domain’s specific preferences and constraints. In all domains, the software quickly solves a complex scheduling pr...
متن کاملPredicting going concern opinion with data mining
The auditor is required to evaluate whether substantial doubt exists about the client entity's ability to continue as a going concern. Accounting debacles in recent years have shown the importance of proper and thorough audit analysis. Since the 80s, many studies have applied statistical techniques, mainly logistic regression, as an automated tool to guide the going concern opinion formulation....
متن کاملThe Auditor’s Going-Concern Opinion Decision
In this study, we expand on several previous studies related to the materiality judgments and the auditor’s propensity to issue a going-concern opinion to financially troubled but non-bankrupt companies. We test the auditor’s materiality thresholds by investigating whether there is any significant difference in accuracy among audit firms, especially between Big Six (Five) and non-Big Six (Five)...
متن کاملذخیره در منابع من
با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید
ژورنال
عنوان ژورنال: Journal of Applied Business Research (JABR)
سال: 2011
ISSN: 2157-8834,0892-7626
DOI: 10.19030/jabr.v11i3.5863