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Keywords: Going concern
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Journal Articles
Journal:
Accounting Research Journal
Accounting Research Journal 1–19.
Published: 14 July 2026
...Yu Guo; Tairan Kevin Huang; ZhenQuan Shi Purpose This study aims to examine how to improve the assessment and prediction of corporate going-concern capability, which remains a critical issue in auditing theory and practice. In particular, it addresses the challenge of identifying firms...
