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The incremental information content of SAS No. 59 going-concern opinions

Author

Listed:
  • Holder-Webb, LM
  • Wilkins, MS

Abstract

No abstract is available for this item.

Suggested Citation

  • Holder-Webb, LM & Wilkins, MS, 2000. "The incremental information content of SAS No. 59 going-concern opinions," Journal of Accounting Research, Wiley Blackwell, vol. 38(1), pages 209-219.
    • Handle: RePEc:bla:joares:v:38:y:2000:i:1:p:209-219
    DOI: http://hdl.handle.net/10.2307/2672929
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    Citations

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    Cited by:

    1. Xiaoqiang Zhi & Zuming Kang, 2021. "Critical audit matters and stock price crash risk," Frontiers of Business Research in China, Springer, vol. 15(1), pages 1-25, December.
    2. Linda A. Myers & Jonathan E. Shipman & Quinn T. Swanquist & Robert L. Whited, 2018. "Measuring the market response to going concern modifications: the importance of disclosure timing," Review of Accounting Studies, Springer, vol. 23(4), pages 1512-1542, December.
    3. Jonathan Stanley & F. Todd De Zoort & Gary Taylor, 2009. "The association between insider trading surrounding going concern audit opinions and future bankruptcy," Managerial Auditing Journal, Emerald Group Publishing, vol. 24(3), pages 290-312, March.
    4. Klaus Ruhnke, 2003. "Nutzen von Abschlussprüfungen: Bezugsrahmen und Einordnung empirischer Studien," Schmalenbach Journal of Business Research, Springer, vol. 55(3), pages 250-280, May.
    5. Carlo Caserio & Delio Panaro & Sara Trucco, 2014. "A statistical analysis of reliability of audit opinions as bankruptcy predictors," Discussion Papers 2014/174, Dipartimento di Economia e Management (DEM), University of Pisa, Pisa, Italy.
    6. Maria-Lenuţa Ciupac-Ulici & Daniela-Georgeta Beju & Ioan-Alin Nistor & Flaviu Pișcoran, 2023. "The impact of the Altman score on the energy sector companies," Journal of Financial Studies, Institute of Financial Studies, vol. 14(8), pages 45-56, June.
    7. Liang Tan & Santhosh Ramalingegowda & Yong Yu, 2022. "Third-Party Consequences of Changes in Managerial Fiduciary Duties: The Case of Auditors’ Going Concern Opinions," Management Science, INFORMS, vol. 68(2), pages 1556-1572, February.
    8. Dong, Bei & Robinson, Dahlia & Robinson, Michael, 2015. "The market's response to earnings surprises after first-time going-concern modifications," Advances in accounting, Elsevier, vol. 31(1), pages 21-32.
    9. repec:fst:rfsisf:v:8:y:2023:i:special-june_2023:p:45-56 is not listed on IDEAS
    10. Ang, James & Mauck, Nathan, 2011. "Fire sale acquisitions: Myth vs. reality," Journal of Banking & Finance, Elsevier, vol. 35(3), pages 532-543, March.
    11. Kaplan, Steven E. & Williams, David D., 2012. "The changing relationship between audit firm size and going concern reporting," Accounting, Organizations and Society, Elsevier, vol. 37(5), pages 322-341.
    12. repec:mth:ijafr8:v:9:y:2019:i:1:p:135-151 is not listed on IDEAS
    13. Pei, Donglin & Hamill, Philip A., 2013. "Do modified audit opinions for Shanghai listed firms convey heterogeneous information?," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 22(1), pages 1-11.
    14. Nathan R. Berglund, 2020. "Do Client Bankruptcies Preceded by Clean Audit Opinions Damage Auditor Reputation?," Contemporary Accounting Research, John Wiley & Sons, vol. 37(3), pages 1914-1951, September.
    15. 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.
    16. Muqaddas Khalid & Qaisar Abbas & Fizzah Malik & Shahid Ali, 2020. "Impact of audit committee attributes on financial distress: Evidence from Pakistan," International Journal of Financial Engineering (IJFE), World Scientific Publishing Co. Pte. Ltd., vol. 7(01), pages 1-19, March.
    17. J. Efrim Boritz & Duane B. Kennedy & Jerry Y. Sun, 2007. "Predicting Business Failures in Canada," Accounting Perspectives, John Wiley & Sons, vol. 6(2), pages 141-165, May.
    18. Gregory Kane & Frederick Richardson & Uma Velury, 2006. "The Relevance of Stock and Flow-Based Reporting Information In Assessing the Likelihood of Emergence from Corporate Financial Distress," Review of Quantitative Finance and Accounting, Springer, vol. 26(1), pages 5-22, February.
    19. Ting Zhang & So Yean Kwack & Yi Si & Gaoliang Tian, 2023. "Non‐GAAP earnings reporting following going‐concern opinions," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(3), pages 3217-3252, September.
    20. Agata Gniadkowska-Szymańska, 2022. "The liquidity of shares and the risk of bankruptcy," Bank i Kredyt, Narodowy Bank Polski, vol. 53(6), pages 565-586.
    21. DeFond, Mark & Zhang, Jieying, 2014. "A review of archival auditing research," Journal of Accounting and Economics, Elsevier, vol. 58(2), pages 275-326.

    More about this item

    Keywords

    Auditing; Going-concern opinion; SAS No. 59; Information content;
    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
    • G14 - Financial Economics - - General Financial Markets - - - Information and Market Efficiency; Event Studies; Insider Trading
    • G33 - Financial Economics - - Corporate Finance and Governance - - - Bankruptcy; Liquidation

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