审计机关持续经营意见不准确的后果

IF 2.7 3区 管理学 Q2 BUSINESS, FINANCE Auditing-A Journal of Practice & Theory Pub Date : 2020-08-01 DOI:10.2308/ajpt-18-050
Qiao Xu, Rachana Kalelkar
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引用次数: 8

摘要

本文考察了不准确的持续经营意见是否会对审计机关的声誉产生负面影响。假设客户认为持续经营意见错误的发生率是一个系统……
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Consequences of Going-Concern Opinion Inaccuracy at the Audit Office Level
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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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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