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Journal Articles
Auditors’, bankers’ and insolvency practitioners’ “going‐concern” opinion logit model
Available to Purchase
Journal:
Managerial Auditing Journal
Managerial Auditing Journal (2002) 17 (8): 487–501.
Published: 01 November 2002
... that a “going‐concern” opinion decision involves not only auditors but also bankers and insolvency practitioners particularly under conditions of financial distress. The purpose of this paper is to determine the factors influencing “going‐concern” opinion decisions of auditors, bankers and insolvency...
