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Keywords: Conservatism
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Journal Articles
Journal:
Accounting Research Journal
Accounting Research Journal (2015) 28 (2): 160–171.
Published: 07 September 2015
...Joseph Beams; Yun-Chia Yan Purpose – This paper aims to examine the effect that the recent financial crisis had on auditor conservatism in the form of increased going-concern opinions. Design/methodology/approach – This study uses a sample of US’ distressed firms from 2005 to 2011 to test...
