Information content, audit reports and going‐concern: an Australian study
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DOI: 10.1111/j.1467-629x.2003.00091.x
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Cited by:
- Sandro Brunelli & Chiara Carlino & Rosella Castellano & Alessandro Giosi, 2021. "Going concern modifications and related disclosures in the Italian stock market: do regulatory improvements help investors in capturing financial distress?," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 25(2), pages 433-473, June.
- Andrés Guiral‐Contreras & Jose A. Gonzalo‐Angulo & Waymond Rodgers, 2007. "Information content and recency effect of the audit report in loan rating decisions," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 47(2), pages 285-304, June.
- Schneider, Arnold, 2018. "Studies on the impact of accounting information and assurance on commercial lending judgments," Journal of Accounting Literature, Elsevier, vol. 41(C), pages 63-74.
- Briozzo, Anahi & Albanese, Diana, 2020. "Voluntary audit, investment, and financing decisions in Latin American small and medium enterprises," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 38(C).
- Marilena Mironiuc & Ioan-Bogdan Robu & Mihaela-Alina Robu, 2011. """Going Concern"" And The Effects Of The Operational Cycle Management. An Empirical Study Concerning The Usage Of Financial Analysis For Obtaining Preliminary Proofs In The Task Of," Analele Stiintifice ale Universitatii "Alexandru Ioan Cuza" din Iasi - Stiinte Economice (1954-2015), Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, vol. 2011, pages 41-53, july.
- Guiral, Andrés & Ruiz, Emiliano & Choi, Hyun Jung, 2014. "Audit report information content and the provision of non-audit services: Evidence from Spanish lending decisions," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 23(1), pages 44-57.
- Elizabeth Carson & Neil Fargher & Yuyu Zhang, 2016. "Trends in Auditor Reporting in Australia: A Synthesis and Opportunities for Research," Australian Accounting Review, CPA Australia, vol. 26(3), pages 226-242, September.
- Ali A. Al-Thuneibat & Basheer Ahmad Khamees & Nedal A. Al-Fayoumi, 2008. "The effect of qualified auditors' opinions on share prices: evidence from Jordan," Managerial Auditing Journal, Emerald Group Publishing, vol. 23(1), pages 84-101, January.
- Kathleen Herbohn & Vanitha Ragunathan & Robert Garsden, 2007. "The horse has bolted: revisiting the market reaction to going concern modifications of audit reports," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 47(3), pages 473-493, September.
- Dennis M. O'Reilly, 2010. "Do investors perceive the going-concern opinion as useful for pricing stocks?," Managerial Auditing Journal, Emerald Group Publishing, vol. 25(1), pages 4-16, February.
- Climent-Serrano, Salvador & Bustos-Contell, Elisabeth & Labatut-Serer, Gregorio & Rey-Martí, Andrea, 2018. "Low-cost trends in audit fees and their impact on service quality," Journal of Business Research, Elsevier, vol. 89(C), pages 345-350.
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