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The endogenous relationship between audit-report type and business termination: evidence on private firms in a non-litigious environment. (2003). Gaeremynck, Ann ; Willekens, Marleen.
In: Accounting and Business Research.
RePEc:taf:acctbr:v:33:y:2003:i:1:p:65-79.

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Cited: 17

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Cocites: 24

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Citations

Citations received by this document

  1. Financial distress, auditors’ going concern modification (GCM) and investors’ reaction in a concentrated ownership environment: new evidence from the Italian stock market. (2024). Niederkofler, Thomas ; Venuti, Francesco ; Brunelli, Sandro ; Falivena, Camilla.
    In: International Journal of Disclosure and Governance.
    RePEc:pal:ijodag:v:21:y:2024:i:2:d:10.1057_s41310-023-00197-1.

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  2. Auditor Assignments and Audit Quality. (2023). Zhai, Shengbao ; Zhang, Min ; Li, Zihui ; Wu, Yongliang.
    In: Australian Accounting Review.
    RePEc:bla:ausact:v:33:y:2023:i:2:p:160-187.

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  3. Financial Auditing During Crisis: Assessing and Reporting Fraud and Going Concern Risk in Lebanon. (2022). Metcalfe, Beverly Dawn ; Najem, Reine ; Feghali, Khalil.
    In: Journal of Accounting and Management Information Systems.
    RePEc:ami:journl:v:21:y:2022:i:4:p:575-603.

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  4. .

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  5. Improving Audit Reports: A Consensus between Auditors and Users. (2021). Ugarte, Jose Vicente ; Gomez-Bezares, Fernando ; Goicoechea, Estibaliz.
    In: IJFS.
    RePEc:gam:jijfss:v:9:y:2021:i:2:p:25-:d:546098.

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  6. Corporate Failure Prediction of Construction Companies in Poland: Evidence from Logit Model. (2021). Pawlowski, Jarosaw ; Kuczmarska, Magdalena ; Geise, Andrzej.
    In: European Research Studies Journal.
    RePEc:ers:journl:v:xxiv:y:2021:i:1:p:99-116.

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  7. Narrative disclosure guidelines for CARs: an operational-based tool. (2020). Lemonakis, Christos ; Sariannidis, Nikolaos ; Garefalakis, Alexandros.
    In: Annals of Operations Research.
    RePEc:spr:annopr:v:294:y:2020:i:1:d:10.1007_s10479-018-3030-9.

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  8. How Big-4 Firms Improve Audit Quality. (2020). Langli, John Christian ; Hope, Ole-Kristian ; Che, Limei.
    In: Management Science.
    RePEc:inm:ormnsc:v:66:y:2020:i:10:p:4552-4572.

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  9. Do Auditors Reflect the True Image of the Company Contrary to the Clients’ Interests? An Artificial Intelligence Approach. (2019). Alonso, Jesus B ; Blazquez-Santana, Felix ; Sanchez-Medina, Agustin J.
    In: Journal of Business Ethics.
    RePEc:kap:jbuset:v:155:y:2019:i:2:d:10.1007_s10551-017-3496-4.

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  10. Voluntary Disclosure of Sales and the Extent of Trade Credit in Small Private Companies. (2017). Branson, Joël ; Breesch, Diane ; Ceustermans, Stefanie.
    In: Accounting in Europe.
    RePEc:taf:acceur:v:14:y:2017:i:3:p:388-406.

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  11. Credit risk estimation using payment history data: a comparative study of Turkish retail stores. (2013). Kaya, Mustafa ; Ulucan, Aydin ; Karan, Mehmet .
    In: Central European Journal of Operations Research.
    RePEc:spr:cejnor:v:21:y:2013:i:2:p:479-494.

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  12. Review of choice-based, matched, and other stratified sample studies in auditing research. (2013). Stuart, Iris ; Karan, Vijay ; Cram, Donald P ; Shin, Yong-Chul.
    In: Journal of Accounting Literature.
    RePEc:eee:joacli:v:32:y:2013:i:1:p:88-113.

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  13. Screening Creditworthiness of SMEs: The Case of Small Business Assistance in Turkey. (2012). Caner, Selcuk ; Karan, Mehmet Baha.
    In: Multinational Finance Journal.
    RePEc:mfj:journl:v:16:y:2012:i:1-2:p:1-20.

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  14. Quantity and quality of information and SME financial structure. (2012). Caneghem, Tom ; Campenhout, Geert .
    In: Small Business Economics.
    RePEc:kap:sbusec:v:39:y:2012:i:2:p:341-358.

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  15. Earnings management and the role of auditors in an unusual IFRS context: The case of Greece. (2012). Spathis, Charalambos ; Tsipouridou, Maria.
    In: Journal of International Accounting, Auditing and Taxation.
    RePEc:eee:jiaata:v:21:y:2012:i:1:p:62-78.

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  16. Audit firm size, public ownership, and firms discretionary accruals management. (2003). Vander Bauwhede, Heidi ; Gaeremynck, Ann ; Willekens, Marleen.
    In: The International Journal of Accounting.
    RePEc:eee:accoun:v:38:y:2003:i:1:p:1-22.

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References

References cited by this document

  1. Aerts K., 2002. Taken en aansprakelijkheden van commissarissen en bedrijfsrevisoren.
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  2. Bell, Timothy B. ; Tabor, Richard H.. (1991). Empirical Analysis of Audit Uncertainty Qualifications. In: Journal of Accounting Research, 29 2 pp. 350.

  3. Chen K. C.W., 1992. In: Auditing: A Journal of Practice and Theory, (11), 30
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  4. Chewning, Gene ; Pany, Kurt ; Wheeler, Stephen. (1989). Auditor Reporting Decisions Involving Accounting Principle Changes: Some Evidence on Materiality Thresholds. In: Journal of Accounting Research, 27 1 pp. 78.

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  7. Francis J. R., 1988. The Accounting Review
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  8. Gaver, Jennifer J. ; Gaver, Kenneth M.. (1995). Simultaneous estimation of the demand and supply of differentiated audits. In: Rev Quant Finan Acc, 5 1 pp. 55-70.

  9. Klein, Benjamin ; Leffler, Keith B.. (1981). The Role of Market Forces in Assuring Contractual Performance. In: Journal of Political Economy, 89 4 pp. 615-641.

  10. MENON, KRISHNAGOPAL ; SCHWARTZ, KENNETH B.. (1987). An empirical investigation of audit qualification decisions in the presence of going concern uncertainties. In:, 3 2 pp. 302-315.

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  14. Palmrose, Zoe-Vonna. (1986). Audit Fees and Auditor Size: Further Evidence. In: Journal of Accounting Research, 24 1 pp. 97.

  15. Simunic, Dan A.. (1980). The Pricing of Audit Services: Theory and Evidence. In: Journal of Accounting Research, 18 1 pp. 161.

Cocites

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  1. Are key audit matter disclosures useful in assessing the financial distress level of a client firm?. (2024). Wellmeyer, Patricia ; Pincus, Morton ; Muoz-Izquierdo, Nora ; Camacho-Miñano, Maria-del-Mar, .
    In: The British Accounting Review.
    RePEc:eee:bracre:v:56:y:2024:i:2:s0890838923000331.

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  2. Does Industry Employment of Active Regulators Weaken Oversight?. (2022). Heese, Jonas.
    In: Management Science.
    RePEc:inm:ormnsc:v:68:y:2022:i:12:p:9198-9218.

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  3. Evaluation of the going‐concern status for companies: An ensemble framework‐based model. (2020). Hsu, YuFeng ; Lee, Weipo.
    In: Journal of Forecasting.
    RePEc:wly:jforec:v:39:y:2020:i:4:p:687-706.

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  4. Do Director Networks Matter for Financial Reporting Quality? Evidence from Audit Committee Connectedness and Restatements. (2020). Tice, Frances M ; Edu, Shelleyunl ; Omer, Thomas C.
    In: Management Science.
    RePEc:inm:ormnsc:v:66:y:2020:i:8:p:3361-3388.

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  5. Minimizing the Costs of Using Models to Assess the Financial Health of Banks. (2015). Etheridge, Harlan L.
    In: International Journal of Business and Social Research.
    RePEc:mir:mirbus:v:5:y:2015:i:11:p:9-18.

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  6. Minimizing the Costs of Using Models to Assess the Financial Health of Banks. (2015). , Kathy ; Etheridge, Harlan L.
    In: International Journal of Business and Social Research.
    RePEc:lrc:larijb:v:5:y:2015:i:11:p:9-18.

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  7. The Role of Auditors in the Recent Nigerian Banking Crisis. (2014). Danjuma, Iyaji ; Blessing, Success Ejura ; Jibrin, Musa Success .
    In: International Journal of Academic Research in Business and Social Sciences.
    RePEc:hur:ijarbs:v:4:y:2014:i:3:p:231-251.

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  8. The effect of strategic and operating turnaround initiatives on audit reporting for distressed companies. (2012). Bruynseels, Liesbeth ; Willekens, Marleen.
    In: Accounting, Organizations and Society.
    RePEc:eee:aosoci:v:37:y:2012:i:4:p:223-241.

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  9. Binary response and logistic regression in recent accounting research publications: a methodological note. (2010). Ge, Wenxia ; Whitmore, G..
    In: Review of Quantitative Finance and Accounting.
    RePEc:kap:rqfnac:v:34:y:2010:i:1:p:81-93.

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  10. The effect of benchmarked performance measures and strategic analysis on auditors risk assessments and mental models. (2010). Kochetova-Kozloski, Natalia ; Salterio, Steven E. ; Knechel, Robert W..
    In: Accounting, Organizations and Society.
    RePEc:eee:aosoci:v:35:y:2010:i:3:p:316-333.

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  11. Classification techniques for the identification of falsified financial statements: a comparative analysis. (2009). Gaganis, Chrysovalantis.
    In: Intelligent Systems in Accounting, Finance and Management.
    RePEc:wly:isacfm:v:16:y:2009:i:3:p:207-229.

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  12. A comparison of nearest neighbours, discriminant and logit models for auditing decisions. (2007). Gaganis, Chrysovalantis ; Zopounidis, Constantin ; Spathis, Charalambos ; Pasiouras, Fotios.
    In: Intelligent Systems in Accounting, Finance and Management.
    RePEc:wly:isacfm:v:15:y:2007:i:1-2:p:23-40.

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  13. Multicriteria decision support methodologies for auditing decisions: The case of qualified audit reports in the UK. (2007). Pasiouras, Fotios ; Gaganis, Chrysovalantis ; Zopounidis, Constantin.
    In: European Journal of Operational Research.
    RePEc:eee:ejores:v:180:y:2007:i:3:p:1317-1330.

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  14. Explaining qualifications in audit reports using a support vector machine methodology. (2005). Gaganis, Chrysovalantis ; Pasiouras, Fotios ; Doumpos, Michael.
    In: Intelligent Systems in Accounting, Finance and Management.
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  15. The endogenous relationship between audit-report type and business termination: evidence on private firms in a non-litigious environment. (2003). Gaeremynck, Ann ; Willekens, Marleen.
    In: Accounting and Business Research.
    RePEc:taf:acctbr:v:33:y:2003:i:1:p:65-79.

    Full description at Econpapers || Download paper

  16. Using client performance measures to identify pre-engagement factors associated with qualified audit reports in Greece. (2003). Spathis, Charalambos ; Zopounidis, Constantin ; Doumpos, Michael.
    In: The International Journal of Accounting.
    RePEc:eee:accoun:v:38:y:2003:i:3:p:267-284.

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  17. An Empirical Investigation of Determinants of Audit Reports in the UK. (2003). Ireland, Jennifer C.
    In: Journal of Business Finance & Accounting.
    RePEc:bla:jbfnac:v:30:y:2003:i:7-8:p:975-1016.

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  18. The Effect of Client Fee Dependence on Audit Independence. (2002). Barkess, Lyn ; Simnett, Roger ; Urquhart, Paul .
    In: Australian Accounting Review.
    RePEc:bla:ausact:v:12:y:2002:i:28:p:14-22.

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  19. Bankruptcy prediction of financially stressed firms: an examination of the predictive accuracy of artificial neural networks. (2001). Anandarajan, Asokan ; Lee, Picheng.
    In: Intelligent Systems in Accounting, Finance and Management.
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  20. Decision‐making capabilities of a hybrid system applied to the auditors going‐concern assessment. (2001). Madey, Gregory ; Booth, David ; Alam, Pervaiz ; Lenard, Mary Jane.
    In: Intelligent Systems in Accounting, Finance and Management.
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  21. Discretionary-accruals models and audit qualifications. (2000). Gul, Ferdinand ; Bartov, Eli ; Tsui, J. S. L. Judy S. L., .
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  22. Does size matter? The influence of large clients on office-level auditor reporting decisions. (2000). Francis, Jere R. ; Reynolds, Kenneth J..
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  23. Going-concern initial public offerings. (2000). McKeown, J. C. James C., ; Willenborg, Michael .
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  24. Accounting Accruals and Auditor Reporting Conservatism*. (1999). Krishnan, Jagan ; Francis, Jere R.
    In: Contemporary Accounting Research.
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