Do Going Concern Audit Reports Protect Auditors from Litigation? A Simultaneous Equations Approach

By Steven E. Kaplan, David D. Williams. 2013

197 citations recorded by the source corpus.

Subfields: Accounting, Artificial Intelligence

View Paper: https://www.semanticscholar.org/paper/2fc93d2a367ab7135b8bf413951281b6bc8dfa7b

Citations in the corpus

• The Information Role of Audit Opinions in Debt Contracting (2016, unknown): “Prior studies report evidence that GC opinions are useful in predicting subsequent bankruptcies and are associated with negative stock market reactions (Hopwood et al., 1989; Raghunandan and Rama, 1995; Chen and Church, 1996; Menon and Williams, 2010; Kaplan and Williams, 2013), but these studies ex”