Auditor Reporting under Section 404: The Association between the Internal Control and Going Concern Audit Opinions

被引：33

作者：

Goh, Beng Wee ^{[1
]}

Krishnan, Jayanthi ^{[2
]}

Li, Dan ^{[3
]}

机构：

[1] Singapore Management Univ, Singapore, Singapore

[2] Temple Univ, Philadelphia, PA 19122 USA

[3] Tsinghua Univ, Beijing, Peoples R China

来源：

CONTEMPORARY ACCOUNTING RESEARCH | 2013年 / 30卷 / 03期

关键词：

SARBANES-OXLEY ACT; CONTROL DEFICIENCIES; FINANCIAL DISTRESS; CONTROL WEAKNESSES; CONTROL QUALITY; COST; RISK; FEES; INDEPENDENCE; REMEDIATION;

D O I：

10.1111/j.1911-3846.2012.01180.x

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

[No abstract available]

引用

页码：970 / 995

页数：26

共 34 条

[1] The relationship between auditor tenure and audit quality implied by going concern opinions
Knechel, W. Robert
Vanstraelen, Ann
[J]. AUDITING-A JOURNAL OF PRACTICE & THEORY, 2007, 26 (01): : 113 - 131
[2] Is an Auditor's Propensity to Issue Going Concern Opinions a Valid Measure of Audit Quality?
Guo, Yihan
Delaney, Deborah
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[J]. AUSTRALIAN ACCOUNTING REVIEW, 2020, 30 (02) : 144 - 153
[3] The association between insider trading surrounding going concern audit opinions and future bankruptcy
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[J]. MANAGERIAL AUDITING JOURNAL, 2009, 24 (03) : 290 - +
[4] A multiple discriminant analysis of the auditor's going concern opinion: the case of audit opinions in Italy
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[J]. MEDITARI ACCOUNTANCY RESEARCH, 2020, 28 (06) : 1179 - 1208
[5] External auditor characteristics and internal control reporting under SOX section 302
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[J]. MANAGERIAL AUDITING JOURNAL, 2011, 26 (02) : 114 - +
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[J]. JOURNAL OF ACCOUNTING RESEARCH, 1998, 36 (01) : 143 - 156
[7] Audit fees, non-audit fees and auditor going-concern reporting decisions in the United Kingdom
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Geiger, Marshall A.
[J]. ABACUS-A JOURNAL OF ACCOUNTING FINANCE AND BUSINESS STUDIES, 2008, 44 (03): : 284 - 309
[8] The Impact of Noncompliance and Internal Control Deficiencies on Going Concern Audit Opinions and Viability of Nonprofit Charitable Organizations
Feng, Nancy Chun
[J]. JOURNAL OF ACCOUNTING AUDITING AND FINANCE, 2020, 35 (03): : 637 - 663
[9] Do non-audit service fees impair auditor independence? Evidence from going concern audit opinions
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Subramanyam, KR
[J]. JOURNAL OF ACCOUNTING RESEARCH, 2002, 40 (04) : 1247 - 1274
[10] The Relation between Managerial Ability and Audit Fees and Going Concern Opinions
Krishnan, Gopal V.
Wang, Changjiang
[J]. AUDITING-A JOURNAL OF PRACTICE & THEORY, 2015, 34 (03): : 139 - 160

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