Changes in the Audit Environment and Auditors’ Propensity to Issue Going-Concern Opinions
By N. Fargher, Liwei Jiang. 2008
130 citations recorded by the source corpus.
Subfields: Accounting, Management Information Systems
View Paper: https://www.semanticscholar.org/paper/f041da88a6324511a0fd9a081bdd6db570728b49
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In Accounting
In Management Information Systems
Citations in the corpus
- Does PCAOB Inspection Access Improve Audit Quality? An Examination of Foreign Firms Listed in the United States (2016, methodology): “30 I find in Table 3 that the coefficients on common economic determinants of a going concern opinion are largely consistent with prior research and expectations of the relation between the variable and going concern (e.g., DeFond et al., 2002; Fargher and Jiang, 2008).”