-
1
-
-
33646777212
-
-
American Institute of Certified Public Accountants (AICPA), 1988. The Auditor's Consideration of an Entity's Ability to Continue as a Going Concern. Statement on Auditing Standards no. 59. American Institute of Certified Public Accountants, New York.
-
-
-
-
2
-
-
33646821840
-
-
American Institute of Certified Public Accountants (AICPA), 1992. Statement by the Board of Directors of the AICPA. In Journal of Accountancy 182 (5), 18.
-
-
-
-
3
-
-
0001937092
-
Big accounting firms weed out risky clients
-
Berton L. Big accounting firms weed out risky clients. The Wall Street Journal (1995) B1
-
(1995)
The Wall Street Journal
-
-
Berton, L.1
-
4
-
-
0041106840
-
The Private Securities Litigation Reform Act of 1995
-
Boyle E.J., and Knopf F.N. The Private Securities Litigation Reform Act of 1995. CPA Journal 66 4 (1996) 44-47
-
(1996)
CPA Journal
, vol.66
, Issue.4
, pp. 44-47
-
-
Boyle, E.J.1
Knopf, F.N.2
-
5
-
-
33646768733
-
-
Breeden, R., 2002. Oversight hearing on accounting and investor protection issues raised by Enron and other public companies. US Senate Committee on Banking, Housing and Urban Affairs, Washington, DC.
-
-
-
-
6
-
-
27644438312
-
Auditors fail to foresee bankruptcies: In study, many companies were cleared within a year before chapter 11 filings
-
Bryan-Low C. Auditors fail to foresee bankruptcies: In study, many companies were cleared within a year before chapter 11 filings. The Wall Street Journal (2002) C9
-
(2002)
The Wall Street Journal
-
-
Bryan-Low, C.1
-
7
-
-
0037289529
-
Audit committee characteristics and auditor dismissals following "new" going-concern reports
-
Carcello J., and Neal T.L. Audit committee characteristics and auditor dismissals following "new" going-concern reports. The Accounting Review 78 1 (2003) 95-117
-
(2003)
The Accounting Review
, vol.78
, Issue.1
, pp. 95-117
-
-
Carcello, J.1
Neal, T.L.2
-
8
-
-
9644282665
-
Auditor litigation and modified reporting on bankrupt companies
-
Carcello J., and Palmrose Z. Auditor litigation and modified reporting on bankrupt companies. Journal of Accounting Research 32 Supplement (1994) 1-30
-
(1994)
Journal of Accounting Research
, vol.32
, Issue.SUPPL
, pp. 1-30
-
-
Carcello, J.1
Palmrose, Z.2
-
9
-
-
0001981408
-
The effect of SAS No. 59: How treatment of the transition period influences results
-
Carcello J., Hermanson D., and Huss F. The effect of SAS No. 59: How treatment of the transition period influences results. Auditing: A Journal of Practice and Theory 16 1 (1997) 114-123
-
(1997)
Auditing: A Journal of Practice and Theory
, vol.16
, Issue.1
, pp. 114-123
-
-
Carcello, J.1
Hermanson, D.2
Huss, F.3
-
10
-
-
0009197140
-
An analysis of the economic consequences of the proportionate liability rule
-
Chan D., and Pae S. An analysis of the economic consequences of the proportionate liability rule. Contemporary Accounting Research 15 2 (1998) 457-480
-
(1998)
Contemporary Accounting Research
, vol.15
, Issue.2
, pp. 457-480
-
-
Chan, D.1
Pae, S.2
-
11
-
-
0003060696
-
Default on debt obligations and the issuance of going-concern opinions
-
Chen K.C.W., and Church B.K. Default on debt obligations and the issuance of going-concern opinions. Auditing: A Journal of Practice and Theory 11 2 (1992) 30-49
-
(1992)
Auditing: A Journal of Practice and Theory
, vol.11
, Issue.2
, pp. 30-49
-
-
Chen, K.C.W.1
Church, B.K.2
-
12
-
-
0040338822
-
Worth repeating
-
Chenok P. Worth repeating. Journal of Accountancy 184 6 (1994) 47-50
-
(1994)
Journal of Accountancy
, vol.184
, Issue.6
, pp. 47-50
-
-
Chenok, P.1
-
15
-
-
0002840636
-
The liability crisis in the United States: Impact on the accounting profession
-
Cook J.M., Freedman E.M., Groves R.J., Madonna J.C., O'Malley S.F., and Weinbach L.A. The liability crisis in the United States: Impact on the accounting profession. Journal of Accountancy 182 5 (1992) 19-23
-
(1992)
Journal of Accountancy
, vol.182
, Issue.5
, pp. 19-23
-
-
Cook, J.M.1
Freedman, E.M.2
Groves, R.J.3
Madonna, J.C.4
O'Malley, S.F.5
Weinbach, L.A.6
-
16
-
-
0000775279
-
Auditing standards, legal liability, and auditor wealth
-
Dye R. Auditing standards, legal liability, and auditor wealth. Journal of Political Economy 101 (1993) 887-908
-
(1993)
Journal of Political Economy
, vol.101
, pp. 887-908
-
-
Dye, R.1
-
17
-
-
0000915988
-
Accounting accruals and auditor reporting conservatism
-
Francis J.R., and Krishnan J. Accounting accruals and auditor reporting conservatism. Contemporary Accounting Research 16 1 (1999) 135-165
-
(1999)
Contemporary Accounting Research
, vol.16
, Issue.1
, pp. 135-165
-
-
Francis, J.R.1
Krishnan, J.2
-
18
-
-
0000121217
-
A test of audit pricing in the small client segment of the US audit market
-
Francis J.R., and Simon D.T. A test of audit pricing in the small client segment of the US audit market. The Accounting Review 72 1 (1987) 145-157
-
(1987)
The Accounting Review
, vol.72
, Issue.1
, pp. 145-157
-
-
Francis, J.R.1
Simon, D.T.2
-
19
-
-
0040081927
-
Bankruptcies, audit reports, and the reform act
-
Geiger M.A., and Raghunandan K. Bankruptcies, audit reports, and the reform act. Auditing: A Journal of Practice and Theory 20 1 (2001) 187-195
-
(2001)
Auditing: A Journal of Practice and Theory
, vol.20
, Issue.1
, pp. 187-195
-
-
Geiger, M.A.1
Raghunandan, K.2
-
20
-
-
0000627795
-
Costs associated with going-concern modified audit opinions: An analysis of auditor changes, subsequent opinions, and client failures
-
Geiger M.A., Raghunandan K., and Rama D.V. Costs associated with going-concern modified audit opinions: An analysis of auditor changes, subsequent opinions, and client failures. Advances in Accounting 16 (1998) 117-139
-
(1998)
Advances in Accounting
, vol.16
, pp. 117-139
-
-
Geiger, M.A.1
Raghunandan, K.2
Rama, D.V.3
-
21
-
-
84965587855
-
A test of audit pricing in the small-client segment: A comment
-
Gist W.E. A test of audit pricing in the small-client segment: A comment. Journal of Accounting, Auditing and Finance 10 2 (1995) 223-233
-
(1995)
Journal of Accounting, Auditing and Finance
, vol.10
, Issue.2
, pp. 223-233
-
-
Gist, W.E.1
-
22
-
-
33646800965
-
-
Gottlieb, E., Doroshow, J., 2002. Not in my back yard II: The high-tech hypocrites of "tort reform." Center for Justice and Democracy, White paper (April).
-
-
-
-
23
-
-
84990358740
-
The impact of legal liability regimes and differential client risk on client acceptance, audit pricing, and audit effort decisions
-
Gramling A.A., Schatzberg J.W., Bailey Jr. A.D., and Zhang H. The impact of legal liability regimes and differential client risk on client acceptance, audit pricing, and audit effort decisions. Journal of Accounting, Auditing and Finance 13 2 (1998) 437-460
-
(1998)
Journal of Accounting, Auditing and Finance
, vol.13
, Issue.2
, pp. 437-460
-
-
Gramling, A.A.1
Schatzberg, J.W.2
Bailey Jr., A.D.3
Zhang, H.4
-
24
-
-
0002561065
-
A test of the incremental explanatory power of opinions qualified for consistency and uncertainty
-
Hopwood W., McKeown J., and Mutchler J. A test of the incremental explanatory power of opinions qualified for consistency and uncertainty. The Accounting Review 64 1 (1989) 28-48
-
(1989)
The Accounting Review
, vol.64
, Issue.1
, pp. 28-48
-
-
Hopwood, W.1
McKeown, J.2
Mutchler, J.3
-
25
-
-
84984163838
-
A reexamination of auditor versus model accuracy within the context of the going-concern opinion decision
-
Hopwood W., McKeown J., and Mutchler J. A reexamination of auditor versus model accuracy within the context of the going-concern opinion decision. Contemporary Accounting Research 11 1 (1994) 409-431
-
(1994)
Contemporary Accounting Research
, vol.11
, Issue.1
, pp. 409-431
-
-
Hopwood, W.1
McKeown, J.2
Mutchler, J.3
-
26
-
-
84985566431
-
Auditor preferences for liability limitation
-
Johnson R., Stokes D., and Watts D. Auditor preferences for liability limitation. Accounting and Finance 35 1 (1995) 135-154
-
(1995)
Accounting and Finance
, vol.35
, Issue.1
, pp. 135-154
-
-
Johnson, R.1
Stokes, D.2
Watts, D.3
-
27
-
-
3142582178
-
Securities law: Accountants no longer at risk of being sued for aiding and abetting securities law violations, have recently been found directly liable for their client's fraud
-
Kahn L., and Metcalfe L. Securities law: Accountants no longer at risk of being sued for aiding and abetting securities law violations, have recently been found directly liable for their client's fraud. The National Law Journal 20 (1996) B6
-
(1996)
The National Law Journal
, vol.20
-
-
Kahn, L.1
Metcalfe, L.2
-
28
-
-
0000261213
-
To warn or not to warn: Management disclosures in the face of an earnings surprise
-
Kasznik R., and Lev B. To warn or not to warn: Management disclosures in the face of an earnings surprise. The Accounting Review 69 1 (1995) 113-134
-
(1995)
The Accounting Review
, vol.69
, Issue.1
, pp. 113-134
-
-
Kasznik, R.1
Lev, B.2
-
29
-
-
0003160232
-
The Private Securities Reform Act of 1995: A discussion of three provisions
-
King R.R., and Schwartz R. The Private Securities Reform Act of 1995: A discussion of three provisions. Accounting Horizons 11 1 (1997) 92-106
-
(1997)
Accounting Horizons
, vol.11
, Issue.1
, pp. 92-106
-
-
King, R.R.1
Schwartz, R.2
-
31
-
-
3142615898
-
The effect of the Private Securities Reform Act of 1995 on accounting discretion of client managers of Big 6 and non-Big 6 auditors
-
Lee H.Y., and Mande V. The effect of the Private Securities Reform Act of 1995 on accounting discretion of client managers of Big 6 and non-Big 6 auditors. Auditing: A Journal of Practice and Theory 22 1 (2003) 93-108
-
(2003)
Auditing: A Journal of Practice and Theory
, vol.22
, Issue.1
, pp. 93-108
-
-
Lee, H.Y.1
Mande, V.2
-
32
-
-
0002935284
-
Towards an explanation of auditor failure to modify the audit opinion of bankrupt companies
-
McKeown J.C., Mutchler J.F., and Hopwood W. Towards an explanation of auditor failure to modify the audit opinion of bankrupt companies. Auditing: A Journal of Practice and Theory 10 Supplement (1991) 1-13
-
(1991)
Auditing: A Journal of Practice and Theory
, vol.10
, Issue.SUPPL
, pp. 1-13
-
-
McKeown, J.C.1
Mutchler, J.F.2
Hopwood, W.3
-
34
-
-
0001751825
-
Proportionality: A much-needed solution to the accountants' legal liability crisis
-
Mednick R., and Peck J.J. Proportionality: A much-needed solution to the accountants' legal liability crisis. Valparaiso University Law Review 23 (1994) 867-918
-
(1994)
Valparaiso University Law Review
, Issue.23
, pp. 867-918
-
-
Mednick, R.1
Peck, J.J.2
-
35
-
-
0040659086
-
The insurance hypothesis and market prices
-
Menon K., and Williams D. The insurance hypothesis and market prices. The Accounting Review 69 2 (1994) 327-342
-
(1994)
The Accounting Review
, vol.69
, Issue.2
, pp. 327-342
-
-
Menon, K.1
Williams, D.2
-
36
-
-
0031502209
-
The influence of contrary information and mitigating factors on audit opinion decisions on bankrupt companies
-
Mutchler J.F., Hopwood W., and McKeown J.C. The influence of contrary information and mitigating factors on audit opinion decisions on bankrupt companies. Journal of Accounting Research 36 2 (1997) 295-310
-
(1997)
Journal of Accounting Research
, vol.36
, Issue.2
, pp. 295-310
-
-
Mutchler, J.F.1
Hopwood, W.2
McKeown, J.C.3
-
37
-
-
33646784448
-
Push is on for audit reform, before sting of Andersen verdict fades
-
Nelson S. Push is on for audit reform, before sting of Andersen verdict fades. The Boston Globe (2002) B1
-
(2002)
The Boston Globe
-
-
Nelson, S.1
-
38
-
-
0004149270
-
-
Richard D. Irwin, Homewood, IL
-
Neter J., Wasserman W., and Kunter M.H. Applied Linear Statistical Models. second ed. (1985), Richard D. Irwin, Homewood, IL
-
(1985)
Applied Linear Statistical Models. second ed.
-
-
Neter, J.1
Wasserman, W.2
Kunter, M.H.3
-
39
-
-
21844482753
-
The effects of client characteristics on auditor litigation risk judgments, required audit evidence, and recommended audit fees
-
Pratt J., and Stice J.D. The effects of client characteristics on auditor litigation risk judgments, required audit evidence, and recommended audit fees. The Accounting Review 69 4 (1994) 639-656
-
(1994)
The Accounting Review
, vol.69
, Issue.4
, pp. 639-656
-
-
Pratt, J.1
Stice, J.D.2
-
40
-
-
33646756657
-
-
Private Securities Litigation Reform Act, 1995. Government Printing Office (GPO), Private Securities Litigation Reform Act. Public Law No. 104-67. Government Printing Office, Washington, DC.
-
-
-
-
41
-
-
33646774422
-
-
Public Oversight Board (POB), 1993. Annual report 1992-1993. Public Oversight Board, Stamford, CT.
-
-
-
-
42
-
-
33646755662
-
-
Public Oversight Board (POB), 1994. Annual report 1993-1994. Public Oversight Board, Stamford, CT.
-
-
-
-
43
-
-
0002062693
-
Audit opinions for companies in financial distress: Before and after SAS No. 59
-
Raghunandan K., and Rama D.V. Audit opinions for companies in financial distress: Before and after SAS No. 59. Auditing: A Journal of Practice and Theory 14 1 (1995) 50-63
-
(1995)
Auditing: A Journal of Practice and Theory
, vol.14
, Issue.1
, pp. 50-63
-
-
Raghunandan, K.1
Rama, D.V.2
-
45
-
-
33646795418
-
-
Securities and Exchange Commission (SEC), 2000. Revision of the commission's auditor independence requirements. Release Nos. 33-7919; 34-43602. Securities and Exchange Commission, Washington, DC.
-
-
-
-
46
-
-
33646817850
-
-
Securities and Exchange Commission (SEC), 2002. Strengthening the Commission's Requirements Regarding Auditor Independence, Securities and Exchange Commission, Release No. 33-8154 SEC: Washington, DC.
-
-
-
-
47
-
-
0001323145
-
Auditor resignations: Clientele effects and legal liability
-
Shu S. Auditor resignations: Clientele effects and legal liability. Journal of Accounting and Economics 33 (2000) 173-205
-
(2000)
Journal of Accounting and Economics
, vol.33
, pp. 173-205
-
-
Shu, S.1
-
48
-
-
0001489097
-
Using financial and market information to identify pre-engagement factors associated with lawsuits against auditors
-
Stice J.D. Using financial and market information to identify pre-engagement factors associated with lawsuits against auditors. The Accounting Review 66 3 (1991) 516-533
-
(1991)
The Accounting Review
, vol.66
, Issue.3
, pp. 516-533
-
-
Stice, J.D.1
-
49
-
-
0000736992
-
Tradeoffs in the choice between Logit and OLS for accounting choice studies
-
Stone M., and Rasp J. Tradeoffs in the choice between Logit and OLS for accounting choice studies. The Accounting Review 66 1 (1991) 170-187
-
(1991)
The Accounting Review
, vol.66
, Issue.1
, pp. 170-187
-
-
Stone, M.1
Rasp, J.2
-
50
-
-
33646763633
-
The profession's roots
-
Tie R. The profession's roots. Journal of Accountancy 193 5 (2003) 57-59
-
(2003)
Journal of Accountancy
, vol.193
, Issue.5
, pp. 57-59
-
-
Tie, R.1
-
51
-
-
33646783050
-
-
US Senate., 2002. Hearings before the subcommittee on telecommunications and finance of the committee on energy and commerce.
-
-
-
-
52
-
-
4243479541
-
Going concerns: Did accountants fail to flag problems at dot-com casualties?
-
Weil J. Going concerns: Did accountants fail to flag problems at dot-com casualties?. The Wall Street Journal (2001) C1
-
(2001)
The Wall Street Journal
-
-
Weil, J.1
-
53
-
-
33646772288
-
Association for integrity in accounting enters the discussion of accounting reforms
-
Williams P. Association for integrity in accounting enters the discussion of accounting reforms. The CPA Journal 73 4 (2003) 14-15
-
(2003)
The CPA Journal
, vol.73
, Issue.4
, pp. 14-15
-
-
Williams, P.1
-
54
-
-
0001953906
-
Methodological issues related to the estimation of financial distress prediction models
-
Zmijewski M.E. Methodological issues related to the estimation of financial distress prediction models. Journal of Accounting Research 22 Supplement (1984) 59-82
-
(1984)
Journal of Accounting Research
, vol.22
, Issue.SUPPL
, pp. 59-82
-
-
Zmijewski, M.E.1
|