{"title":"Consequences of Going-Concern Opinion Inaccuracy at the Audit Office Level","authors":"Qiao Xu, Rachana Kalelkar","doi":"10.2308/ajpt-18-050","DOIUrl":null,"url":null,"abstract":"This paper examines whether inaccurate going-concern opinions negatively affect the audit office's reputation. Assuming that clients perceive the incidence of going-concern opinion errors as a syst...","PeriodicalId":48142,"journal":{"name":"Auditing-A Journal of Practice & Theory","volume":"70 1","pages":"185-208"},"PeriodicalIF":2.7000,"publicationDate":"2020-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"8","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Auditing-A Journal of Practice & Theory","FirstCategoryId":"91","ListUrlMain":"https://doi.org/10.2308/ajpt-18-050","RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q2","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
引用次数: 8
Abstract
This paper examines whether inaccurate going-concern opinions negatively affect the audit office's reputation. Assuming that clients perceive the incidence of going-concern opinion errors as a syst...
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