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Keywords: Audit opinion
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Journal Articles
When are going concern audit opinions more informative? An analysis of auditor reasons and ex post accuracy
Available to Purchase
Journal of Applied Accounting Research (2025) 26 (3): 603–626.
Published: 17 January 2025
... 19 09 2024 27 11 2024 08 12 2024 © Emerald Publishing Limited 2024 Emerald Publishing Limited Licensed re-use rights only Audit Audit opinion Audit report Going concern Auditor disclosure When rendering a going concern audit opinion (GCO), auditors are required...
Journal Articles
The incremental information content of audit opinion
Available to Purchase
Journal of Applied Accounting Research (2016) 17 (2): 139–169.
Published: 09 May 2016
...Panayiotis Tahinakis; Michalis Samarinas Purpose – The purpose of this paper is to examine the incremental information content of audit opinion while considering opinion determinants, such as auditor and auditee size, or a firm’s financial state. Design/methodology/approach – A market...
