On the Relation between Insider Trading and Going Concern Opinions

IF 2.7 3区 管理学 Q2 BUSINESS, FINANCE Auditing-A Journal of Practice & Theory Pub Date : 2020-02-01 DOI:10.2308/ajpt-52592
Nicholas Hallman, Andrew J. Imdieke, Kyonghee Kim, Raynolde Pereira
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引用次数: 4

Abstract

SUMMARY Recent research suggests that insiders of distressed firms, fearing legal jeopardy, pressure auditors not to issue going concern opinions (GCOs) for periods in which they undertake abnormal...
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论内幕交易与持续经营的关系
最近的研究表明,陷入困境的公司的内部人士,担心法律风险,迫使审计师不要在他们承担异常…
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来源期刊
CiteScore
4.30
自引率
10.70%
发文量
34
期刊介绍: AUDITING contains technical articles as well as news and reports on current activities of the association.
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