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Empirical-Analysis Of Audit Uncertainty Qualifications

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  • BELL, TB
  • TABOR, RH

Abstract

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Suggested Citation

  • Bell, Tb & Tabor, Rh, 1991. "Empirical-Analysis Of Audit Uncertainty Qualifications," Journal of Accounting Research, Wiley Blackwell, vol. 29(2), pages 350-370.
    • Handle: RePEc:bla:joares:v:29:y:1991:i:2:p:350-370
    DOI: http://hdl.handle.net/10.2307/2491053
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    Citations

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    Cited by:

    1. Thomas C. Omer & shelley@unl.edu & Frances M. Tice, 2020. "Do Director Networks Matter for Financial Reporting Quality? Evidence from Audit Committee Connectedness and Restatements," Management Science, INFORMS, vol. 66(8), pages 3361-3388, August.
    2. Lyn Barkess & Roger Simnett & Paul Urquhart, 2002. "The Effect of Client Fee Dependence on Audit Independence," Australian Accounting Review, CPA Australia, vol. 12(28), pages 14-22, November.
    3. Bruynseels, Liesbeth & Willekens, Marleen, 2012. "The effect of strategic and operating turnaround initiatives on audit reporting for distressed companies," Accounting, Organizations and Society, Elsevier, vol. 37(4), pages 223-241.
    4. Jere R. Francis & Jagan Krishnan, 1999. "Accounting Accruals and Auditor Reporting Conservatism," Contemporary Accounting Research, John Wiley & Sons, vol. 16(1), pages 135-165, March.
    5. Musa Success Jibrin & Success Ejura Blessing & Iyaji Danjuma, 2014. "The Role of Auditors in the Recent Nigerian Banking Crisis," International Journal of Academic Research in Business and Social Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Business and Social Sciences, vol. 4(3), pages 231-251, March.
    6. Knechel, W. Robert & Salterio, Steven E. & Kochetova-Kozloski, Natalia, 2010. "The effect of benchmarked performance measures and strategic analysis on auditors' risk assessments and mental models," Accounting, Organizations and Society, Elsevier, vol. 35(3), pages 316-333, April.
    7. Harlan L. Etheridge & Kathy H. Y. Hsu, 2015. "Minimizing the Costs of Using Models to Assess the Financial Health of Banks," International Journal of Business and Social Research, MIR Center for Socio-Economic Research, vol. 5(11), pages 9-18, November.
    8. Chrysovalantis Gaganis & Fotios Pasiouras & Charalambos Spathis & Constantin Zopounidis, 2007. "A comparison of nearest neighbours, discriminant and logit models for auditing decisions," Intelligent Systems in Accounting, Finance and Management, John Wiley & Sons, Ltd., vol. 15(1‐2), pages 23-40, January.
    9. Spathis, Charalambos & Doumpos, Michael & Zopounidis, Constantin, 2003. "Using client performance measures to identify pre-engagement factors associated with qualified audit reports in Greece," The International Journal of Accounting, Elsevier, vol. 38(3), pages 267-284.
    10. Murugan Anandarajan & Picheng Lee & Asokan Anandarajan, 2001. "Bankruptcy prediction of financially stressed firms: an examination of the predictive accuracy of artificial neural networks," Intelligent Systems in Accounting, Finance and Management, John Wiley & Sons, Ltd., vol. 10(2), pages 69-81, June.
    11. Chrysovalantis Gaganis, 2009. "Classification techniques for the identification of falsified financial statements: a comparative analysis," Intelligent Systems in Accounting, Finance and Management, John Wiley & Sons, Ltd., vol. 16(3), pages 207-229, July.
    12. Wenxia Ge & G. Whitmore, 2010. "Binary response and logistic regression in recent accounting research publications: a methodological note," Review of Quantitative Finance and Accounting, Springer, vol. 34(1), pages 81-93, January.
    13. Willenborg, Michael & McKeown, J.C.James C., 2000. "Going-concern initial public offerings," Journal of Accounting and Economics, Elsevier, vol. 30(3), pages 279-313, December.
    14. Mary Jane Lenard & Pervaiz Alam & David Booth & Gregory Madey, 2001. "Decision‐making capabilities of a hybrid system applied to the auditor's going‐concern assessment," Intelligent Systems in Accounting, Finance and Management, John Wiley & Sons, Ltd., vol. 10(1), pages 1-23, March.
    15. Reynolds, J. Kenneth & Francis, Jere R., 2000. "Does size matter? The influence of large clients on office-level auditor reporting decisions," Journal of Accounting and Economics, Elsevier, vol. 30(3), pages 375-400, December.
    16. Ann Gaeremynck & Marleen Willekens, 2003. "The endogenous relationship between audit-report type and business termination: evidence on private firms in a non-litigious environment," Accounting and Business Research, Taylor & Francis Journals, vol. 33(1), pages 65-79.
    17. Pasiouras, Fotios & Gaganis, Chrysovalantis & Zopounidis, Constantin, 2007. "Multicriteria decision support methodologies for auditing decisions: The case of qualified audit reports in the UK," European Journal of Operational Research, Elsevier, vol. 180(3), pages 1317-1330, August.
    18. Jennifer C. Ireland, 2003. "An Empirical Investigation of Determinants of Audit Reports in the UK," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 30(7‐8), pages 975-1016, September.
    19. Harlan L. Etheridge & Kathy H. Y. Hsu, 2015. "Minimizing the Costs of Using Models to Assess the Financial Health of Banks," International Journal of Business and Social Research, LAR Center Press, vol. 5(11), pages 9-18, November.
    20. Yu‐Feng Hsu & Wei‐Po Lee, 2020. "Evaluation of the going‐concern status for companies: An ensemble framework‐based model," Journal of Forecasting, John Wiley & Sons, Ltd., vol. 39(4), pages 687-706, July.
    21. Camacho-Miñano, María-del-Mar & Muñoz-Izquierdo, Nora & Pincus, Morton & Wellmeyer, Patricia, 2024. "Are key audit matter disclosures useful in assessing the financial distress level of a client firm?," The British Accounting Review, Elsevier, vol. 56(2).
    22. Michael Doumpos & Chrysovalantis Gaganis & Fotios Pasiouras, 2005. "Explaining qualifications in audit reports using a support vector machine methodology," Intelligent Systems in Accounting, Finance and Management, John Wiley & Sons, Ltd., vol. 13(4), pages 197-215, December.
    23. Bartov, Eli & Gul, Ferdinand A. & Tsui, J.S.L.Judy S. L., 2000. "Discretionary-accruals models and audit qualifications," Journal of Accounting and Economics, Elsevier, vol. 30(3), pages 421-452, December.
    24. Jonas Heese, 2022. "Does Industry Employment of Active Regulators Weaken Oversight?," Management Science, INFORMS, vol. 68(12), pages 9198-9218, December.

    More about this item

    Keywords

    Auditing; Auditor decision making; Uncertainty qualifications; Auditor decision aid;
    All these keywords.

    JEL classification:

    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General

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