-
1
-
-
0011535060
-
Accounting implications of failure predictions models
-
Altman, E. (1982). Accounting implications of failure predictions models. Journal of Accounting, Auditing and Finance, Summer: pp. 4–19
-
(1982)
Journal of Accounting, Auditing and Finance
, vol.Summer
, pp. 4-19
-
-
Altman, E.1
-
2
-
-
0002549133
-
Evaluation of a company as a going concern
-
Altman, E, and McGough, T. (1974). Evaluation of a company as a going concern. Journal of Accountancy, December: pp. 50–57
-
(1974)
Journal of Accountancy
, vol.1600
, pp. 50-57
-
-
Altman, E.1
McGough, T.2
-
3
-
-
0002167698
-
The auditor's going concern decisions: a review and implications for future research
-
Asare, S. (1990). The auditor's going concern decisions: a review and implications for future research. Journal of Accounting Literature, 9: pp. 39–64
-
(1990)
Journal of Accounting Literature
, vol.9
, pp. 39-64
-
-
Asare, S.1
-
4
-
-
0001861102
-
Audit structure and other determinants of audit report lag: an empirical analysis
-
Bamber, M, Bamber, L, and Schoderbeck, MP. (1993). Audit structure and other determinants of audit report lag: an empirical analysis. Auditing, 12 (1): pp. 1–23
-
(1993)
Auditing
, vol.12
, Issue.1
, pp. 1-23
-
-
Bamber, M.1
Bamber, L.2
Schoderbeck, M.P.3
-
5
-
-
84954800837
-
The auditor's going concern decision: some UK evidence concerning independence and competence
-
Barnes, P, and Huan, HD. (1993). The auditor's going concern decision: some UK evidence concerning independence and competence. Journal of Business, Finance and Accounting, 20 (2): pp. 213–228
-
(1993)
Journal of Business, Finance and Accounting
, vol.20
, Issue.2
, pp. 213-228
-
-
Barnes, P.1
Huan, H.D.2
-
6
-
-
0031280672
-
Spain, July 1988: some observations on becoming professional
-
Bougen, P. (1997). Spain, July 1988: some observations on becoming professional. Accounting, Organizations and Society, 22 (8): pp. 757–777
-
(1997)
Accounting, Organizations and Society
, vol.22
, Issue.8
, pp. 757-777
-
-
Bougen, P.1
-
7
-
-
34548696304
-
Debating Spanish audit legislation: the audit law of 1988
-
Bougen, P, and Vazquez, D. (1997). Debating Spanish audit legislation: the audit law of 1988. European Accounting Review, 6 (1): pp. 1–17
-
(1997)
European Accounting Review
, vol.6
, Issue.1
, pp. 1-17
-
-
Bougen, P.1
Vazquez, D.2
-
8
-
-
0002293444
-
The expectations gap and going concern uncertainties
-
Campbell, J, and Mutchler, J. (1988). The expectations gap and going concern uncertainties. Accounting Horizons, 2: pp. 42–49
-
(1988)
Accounting Horizons
, vol.2
, pp. 42-49
-
-
Campbell, J.1
Mutchler, J.2
-
9
-
-
32544458740
-
La independencia de los auditores: un nuevo enfoque
-
Cañibano Calvo, L, and Castrillo Lara, L. (1999). La independencia de los auditores: un nuevo enfoque. Actualidad Financiera, 3rd term: pp. 21–39
-
(1999)
Actualidad Financiera
, vol.3rd term
, pp. 21-39
-
-
Cañibano Calvo, L.1
Castrillo Lara, L.2
-
10
-
-
0034348046
-
Audit committee composition and auditor reporting
-
Carcello, J, and Neal, T. (2000). Audit committee composition and auditor reporting. The Accounting Review, 75: pp. 453–467
-
(2000)
The Accounting Review
, vol.75
, pp. 453-467
-
-
Carcello, J.1
Neal, T.2
-
11
-
-
0003106403
-
Temporal changes in bankruptcy-related reporting
-
Carcello, JV, Hermanson, DR, and Huss, HF. (1995). Temporal changes in bankruptcy-related reporting. Auditing: A Journal of Practice and Theory, Summer: pp. 133–143
-
(1995)
Auditing: A Journal of Practice and Theory
, vol.Summer
, pp. 133-143
-
-
Carcello, J.V.1
Hermanson, D.R.2
Huss, H.F.3
-
12
-
-
0001981408
-
The effect of SAA no. 59: how treatment of the transition period influences results
-
Carcello, JV, Hermanson, DR, and Huss, HF. (1997). The effect of SAA no. 59: how treatment of the transition period influences results. Auditing: A Journal of Practice and Theory, 16 (1): pp. 114–123
-
(1997)
Auditing: A Journal of Practice and Theory
, vol.16
, Issue.1
, pp. 114-123
-
-
Carcello, J.V.1
Hermanson, D.R.2
Huss, H.F.3
-
13
-
-
9644282665
-
Auditor litigation and modified reporting on bankrupt clients
-
Carcello, J, and Palmrose, Z. (1994). Auditor litigation and modified reporting on bankrupt clients. Journal of Accounting Research, 32 suppl.: pp. 1–30
-
(1994)
Journal of Accounting Research
, vol.32 suppl.
, pp. 1-30
-
-
Carcello, J.1
Palmrose, Z.2
-
14
-
-
0013067561
-
The international debate over mandatory auditor rotation: a conceptual research framework
-
Catanach, AH, and Walker, PL. (1999). The international debate over mandatory auditor rotation: a conceptual research framework. Journal of International Accounting, Auditing and Taxation, 8 (1): pp. 43–66
-
(1999)
Journal of International Accounting, Auditing and Taxation
, vol.8
, Issue.1
, pp. 43-66
-
-
Catanach, A.H.1
Walker, P.L.2
-
15
-
-
0003060696
-
Default on debt obligations and the insurance of going concern opinions
-
Chen, K, and Church, B. (1992). Default on debt obligations and the insurance of going concern opinions. Auditing: A Journal of Practice and Theory, 1: pp. 30–49
-
(1992)
Auditing: A Journal of Practice and Theory
, vol.1
, pp. 30-49
-
-
Chen, K.1
Church, B.2
-
16
-
-
0001206613
-
Auditor brand name reputations and industry specialisations
-
Craswell, A, Francis, J, and Taylor, S. (1995). Auditor brand name reputations and industry specialisations. Journal of Accounting and Economics, 20: pp. 297–322
-
(1995)
Journal of Accounting and Economics
, vol.20
, pp. 297-322
-
-
Craswell, A.1
Francis, J.2
Taylor, S.3
-
17
-
-
0000597480
-
Audit industry dynamics: factors affecting changes in client–industry market shares
-
Danos, P, and Eichenseher, J. (1982). Audit industry dynamics: factors affecting changes in client–industry market shares. Journal of Accounting Research, 20 (2): pp. 604–616
-
(1982)
Journal of Accounting Research
, vol.20
, Issue.2
, pp. 604-616
-
-
Danos, P.1
Eichenseher, J.2
-
18
-
-
85044190524
-
Threshold adjustment in judgment and choice: the case of auditors' substantial doubt thresholds
-
Working Paper
-
Davis E, Ashton R, (2000) Threshold adjustment in judgment and choice: the case of auditors' substantial doubt thresholds Working Paper, Baylor University and Duke University
-
(2000)
Baylor University and Duke University
-
-
Davis, E.1
Ashton, R.2
-
20
-
-
0002522505
-
The association between changes in client company agency costs and auditor switching
-
DeFond, M. (1992). The association between changes in client company agency costs and auditor switching. Auditing: A Journal of Practice and Theory, 11: pp. 16–31
-
(1992)
Auditing: A Journal of Practice and Theory
, vol.11
, pp. 16-31
-
-
DeFond, M.1
-
21
-
-
0036026430
-
Do non-audit services fees impair auditor independence? Evidence from going concern audit opinions
-
DeFond, M, Raghunandan, K, and Subramanyan, K. (2002). Do non-audit services fees impair auditor independence? Evidence from going concern audit opinions. Journal of Accounting Research, 40 (4): pp. 1247–1274
-
(2002)
Journal of Accounting Research
, vol.40
, Issue.4
, pp. 1247-1274
-
-
DeFond, M.1
Raghunandan, K.2
Subramanyan, K.3
-
22
-
-
0001542955
-
Determinants of audit quality in the public sector
-
Deis, DR, and Giroux, G. (1992). Determinants of audit quality in the public sector. The Accounting Review, 67: pp. 462–479
-
(1992)
The Accounting Review
, vol.67
, pp. 462-479
-
-
Deis, D.R.1
Giroux, G.2
-
24
-
-
0001530356
-
Predicting audit qualifications with financial and market variables
-
Dopuch, N, Holthausen, RW, and Leftwich, RW. (1987). Predicting audit qualifications with financial and market variables. The Accounting Review, 62 (3): pp. 431–454
-
(1987)
The Accounting Review
, vol.62
, Issue.3
, pp. 431-454
-
-
Dopuch, N.1
Holthausen, R.W.2
Leftwich, R.W.3
-
25
-
-
0007080198
-
Auctions for audit services and low-balling
-
Elitzur, RR, and Falk, H. (1996). Auctions for audit services and low-balling. Auditing, 15 (Supplement): pp. 41–59
-
(1996)
Auditing
, vol.15
, pp. 41-59
-
-
Elitzur, R.R.1
Falk, H.2
-
26
-
-
84970097245
-
The incremental information content of the going concern audit opinion
-
Fleak, S, and Wilson, E. (1994). The incremental information content of the going concern audit opinion. Journal of Accounting, Auditing and Finance, 9: pp. 149–166
-
(1994)
Journal of Accounting, Auditing and Finance
, vol.9
, pp. 149-166
-
-
Fleak, S.1
Wilson, E.2
-
27
-
-
0000915988
-
Accounting accruals and auditor reporting conservatism
-
Francis, J, and Krishnan, J. (1999). Accounting accruals and auditor reporting conservatism. Contemporary Accounting Research, 16: pp. 135–165
-
(1999)
Contemporary Accounting Research
, vol.16
, pp. 135-165
-
-
Francis, J.1
Krishnan, J.2
-
28
-
-
0001139875
-
Auditor changes: a joint test of theories relating to agency costs and auditor differentiation
-
Francis, J, and Wilson, E. (1988). Auditor changes: a joint test of theories relating to agency costs and auditor differentiation. The Accounting Review, 4: pp. 663–682
-
(1988)
The Accounting Review
, vol.4
, pp. 663-682
-
-
Francis, J.1
Wilson, E.2
-
29
-
-
84874970278
-
Beyond the audit expectations gap: learning from the experiences of Britain and Spain
-
García Benau, MA, and Humphrey, C. (1992). Beyond the audit expectations gap: learning from the experiences of Britain and Spain. European Accounting Review, 1 (2): pp. 303–331
-
(1992)
European Accounting Review
, vol.1
, Issue.2
, pp. 303-331
-
-
García Benau, M.A.1
Humphrey, C.2
-
30
-
-
67649593939
-
Un análisis descriptivo del mercado de la auditoría y de los informes emitidos por las grandes empresas españolas
-
García-Ayuso, M, and Sánchez Segura, A. (1999). Un análisis descriptivo del mercado de la auditoría y de los informes emitidos por las grandes empresas españolas. Actualidad Financiera, 3rd term: pp. 41–52
-
(1999)
Actualidad Financiera
, vol.3rd term
, pp. 41-52
-
-
García-Ayuso, M.1
Sánchez Segura, A.2
-
31
-
-
0001119384
-
Auditing expectations and performance in Spain and Britain: a comparative analysis
-
García Benau, MA, Humphrey, C, Moizer, P, and Turley, S. (1993). Auditing expectations and performance in Spain and Britain: a comparative analysis. International Journal of Accounting, 28: pp. 281–307
-
(1993)
International Journal of Accounting
, vol.28
, pp. 281-307
-
-
García Benau, M.A.1
Humphrey, C.2
Moizer, P.3
Turley, S.4
-
33
-
-
24344457470
-
Success in failure? Reflections on the changing Spanish audit environment
-
García Benau, MA, Ruiz Barbadillo, E, Humphrey, C, and Husaini, W. (1999a). Success in failure? Reflections on the changing Spanish audit environment. European Accounting Review, 8: pp. 701–730
-
(1999)
European Accounting Review
, vol.8
, pp. 701-730
-
-
García Benau, M.A.1
Ruiz Barbadillo, E.2
Humphrey, C.3
Husaini, W.4
-
34
-
-
77952735816
-
La calidad del servicio de auditoría: los auditores vistos por sus ‘clientes’
-
García Benau, MA, Garrido Miralles, P, Vico Martínez, A, Moizer, P, and Humphrey, C. (1999b). La calidad del servicio de auditoría: los auditores vistos por sus ‘clientes’. Revista Española de Financiación y Contabilidad, 28 (102): pp. 1005–1049
-
(1999)
Revista Española de Financiación y Contabilidad
, vol.28
, Issue.102
, pp. 1005-1049
-
-
García Benau, M.A.1
Garrido Miralles, P.2
Vico Martínez, A.3
Moizer, P.4
Humphrey, C.5
-
35
-
-
19944413363
-
Factores que condicionan la elección y el cambio en la empresa española
-
García Benau, MA, Ruiz Barbadillo, E, and Vico Martínez, A. (2000). Factores que condicionan la elección y el cambio en la empresa española. Revista de Contabilidad, 3 (6): pp. 49–80
-
(2000)
Revista de Contabilidad
, vol.3
, Issue.6
, pp. 49-80
-
-
García Benau, M.A.1
Ruiz Barbadillo, E.2
Vico Martínez, A.3
-
37
-
-
0000627795
-
Cost associated with going-concern modified audit opinions: an analysis of auditor changes, subsequent opinions and client failures
-
Geiger, M, Raghunandan, K, and Rama, D. (1998). Cost associated with going-concern modified audit opinions: an analysis of auditor changes, subsequent opinions and client failures. Advances in Accounting, 16: pp. 117–139
-
(1998)
Advances in Accounting
, vol.16
, pp. 117-139
-
-
Geiger, M.1
Raghunandan, K.2
Rama, D.3
-
38
-
-
32544433729
-
Un estudio empírico sobre la relación entre informe de auditoría y cambio de auditor
-
Gómez Aguilar, N, and Ruiz Barbadillo, E. (2000). Un estudio empírico sobre la relación entre informe de auditoría y cambio de auditor. Revista Española de Financiación y Contabilidad, 29 (105): pp. 705–741
-
(2000)
Revista Española de Financiación y Contabilidad
, vol.29
, Issue.105
, pp. 705-741
-
-
Gómez Aguilar, N.1
Ruiz Barbadillo, E.2
-
39
-
-
32544440874
-
Do Spanish firms change auditor to avoid a qualified audit report?
-
Gómez Aguilar, N, and Ruiz Barbadillo, E. (2003). Do Spanish firms change auditor to avoid a qualified audit report?. International Journal of Auditing, 7 (1): pp. 37–53
-
(2003)
International Journal of Auditing
, vol.7
, Issue.1
, pp. 37-53
-
-
Gómez Aguilar, N.1
Ruiz Barbadillo, E.2
-
40
-
-
32544454112
-
La auditoría, una profesión en la encrucijada de los noventa
-
Gonzalo Angulo, JA. (1995). La auditoría, una profesión en la encrucijada de los noventa. Revista Española de Financiación y Contabilidad, 24 (84): pp. 595–630
-
(1995)
Revista Española de Financiación y Contabilidad
, vol.24
, Issue.84
, pp. 595-630
-
-
Gonzalo Angulo, J.A.1
-
41
-
-
0002561065
-
A test on the incremental explanatory power of opinions qualified for consistency and uncertainty
-
Hopwood, W, McKeown, J, and Mutchler, J. (1989). A test on the incremental explanatory power of opinions qualified for consistency and uncertainty. The Accounting Review, 1: pp. 28–48
-
(1989)
The Accounting Review
, vol.1
, pp. 28-48
-
-
Hopwood, W.1
McKeown, J.2
Mutchler, J.3
-
42
-
-
84984163838
-
A reexamination of auditor versus model accuracy within the context of the going concern opinion decision
-
Hopwood, W, McKeown, J, and Mutchler, J. (1994). A reexamination of auditor versus model accuracy within the context of the going concern opinion decision. Contemporary Accounting Research, 2: pp. 409–431
-
(1994)
Contemporary Accounting Research
, vol.2
, pp. 409-431
-
-
Hopwood, W.1
McKeown, J.2
Mutchler, J.3
-
43
-
-
85044194840
-
-
Resolution of 19 January, Madrid, ICAC (Instituto de Contabilidad y Auditoría de Cuentas)
-
ICAC (Instituto de Contabilidad y Auditoría de Cuentas) (1991) Normas técnicas de auditoría Resolution of 19 January Madrid
-
(1991)
-
-
-
44
-
-
0000876551
-
The market for audit services. Evidence from voluntary auditor changes
-
Johnson, W, and Lys, T. (1990). The market for audit services. Evidence from voluntary auditor changes. Journal of Accounting and Economics, 12: pp. 281–308
-
(1990)
Journal of Accounting and Economics
, vol.12
, pp. 281-308
-
-
Johnson, W.1
Lys, T.2
-
45
-
-
0000641011
-
Current techniques in bankruptcy prediction
-
Jones, F. (1987). Current techniques in bankruptcy prediction. Journal of Accounting Literature, 6: pp. 131–164
-
(1987)
Journal of Accounting Literature
, vol.6
, pp. 131-164
-
-
Jones, F.1
-
46
-
-
0030100151
-
The information content of the auditor's going concern evaluation
-
Jones, F. (1996). The information content of the auditor's going concern evaluation. Journal of Accounting and Public Policy, 15: pp. 1–27
-
(1996)
Journal of Accounting and Public Policy
, vol.15
, pp. 1-27
-
-
Jones, F.1
-
47
-
-
0000886554
-
An investigation into auditors' continuity and related qualifications judgements
-
Kida, T. (1980). An investigation into auditors' continuity and related qualifications judgements. Journal of Accounting Research, 2: pp. 506–523
-
(1980)
Journal of Accounting Research
, vol.2
, pp. 506-523
-
-
Kida, T.1
-
48
-
-
85044234514
-
Auditors' business risk and modified audit reports
-
Working Paper
-
Kinney W, Smith K, (1992) Auditors' business risk and modified audit reports Working Paper University of Texas at Austin
-
(1992)
University of Texas at Austin
-
-
Kinney, W.1
Smith, K.2
-
49
-
-
0000149360
-
Model predictions and auditor assessment of going concern status
-
Koh, H. (1991). Model predictions and auditor assessment of going concern status. Accounting and Business Research, 84: pp. 331–338
-
(1991)
Accounting and Business Research
, vol.84
, pp. 331-338
-
-
Koh, H.1
-
50
-
-
84978586941
-
The use of multiple discriminant analysis in the assessment of the going-concern status of an audit client
-
Koh, H, and Killough, L. (1990). The use of multiple discriminant analysis in the assessment of the going-concern status of an audit client. Journal of Business, Finance and Accounting, Spring: pp. 179–192
-
(1990)
Journal of Business, Finance and Accounting
, vol.Spring
, pp. 179-192
-
-
Koh, H.1
Killough, L.2
-
51
-
-
21344486910
-
Auditor switching and conservatism
-
Krishnan, J. (1994). Auditor switching and conservatism. The Accounting Review, 69: pp. 200–215
-
(1994)
The Accounting Review
, vol.69
, pp. 200-215
-
-
Krishnan, J.1
-
52
-
-
84997909345
-
The role of economic trade-offs in the audit opinion decision: an empirical analysis
-
Krishnan, J, and Krishnan, J. (1996). The role of economic trade-offs in the audit opinion decision: an empirical analysis. Journal of Accounting, Auditing and Finance, 4: pp. 565–586
-
(1996)
Journal of Accounting, Auditing and Finance
, vol.4
, pp. 565-586
-
-
Krishnan, J.1
Krishnan, J.2
-
53
-
-
0031286960
-
Litigation risk and auditor resignations
-
Krishnan, J, and Krishnan, J. (1999). Litigation risk and auditor resignations. The Accounting Review, 72 (4): pp. 539–560
-
(1999)
The Accounting Review
, vol.72
, Issue.4
, pp. 539-560
-
-
Krishnan, J.1
Krishnan, J.2
-
54
-
-
0042857342
-
Comparative analysis of failure prediction methods: the Finnish case
-
Laitinen, T, and Kankaanpää, M. (1999). Comparative analysis of failure prediction methods: the Finnish case. European Accounting Review, 8: pp. 66–87
-
(1999)
European Accounting Review
, vol.8
, pp. 66-87
-
-
Laitinen, T.1
Kankaanpää, M.2
-
55
-
-
77953763224
-
La ley de auditoría española, su significación y bases para una posible reforma
-
Larriba, A, and Serrano, F. (1999). La ley de auditoría española, su significación y bases para una posible reforma. Revista de Contabilidad, 2 (4): pp. 49–107
-
(1999)
Revista de Contabilidad
, vol.2
, Issue.4
, pp. 49-107
-
-
Larriba, A.1
Serrano, F.2
-
56
-
-
0012236816
-
The accuracy and the incremental information content of audit reports in predicting bankruptcy
-
26
-
Lennox C, (1999) The accuracy and the incremental information content of audit reports in predicting bankruptcy Journal of Business Finance and Accounting 26 pp. 757–778
-
(1999)
Journal of Business Finance and Accounting
, pp. 757-778
-
-
Lennox, C.1
-
58
-
-
0032220502
-
The relation between going-concern opinions and the auditor's loss function
-
Louwers, T. (1998). The relation between going-concern opinions and the auditor's loss function. Journal of Accounting Research, 36: pp. 143–156
-
(1998)
Journal of Accounting Research
, vol.36
, pp. 143-156
-
-
Louwers, T.1
-
59
-
-
0042282453
-
Going-concern uncertainty disclosures and conditions: a comparison of French, German, and U.S. practices
-
Martin, RD. (2000). Going-concern uncertainty disclosures and conditions: a comparison of French, German, and U.S. practices. Journal of International Accounting, Auditing and Taxation, 9 (2): pp. 137–158
-
(2000)
Journal of International Accounting, Auditing and Taxation
, vol.9
, Issue.2
, pp. 137-158
-
-
Martin, R.D.1
-
60
-
-
0002935284
-
Towards an explanation of auditor failure to modify the audit opinions of bankrupt companies
-
McKeown, J, Mutcler, J, and Hopwood, W. (1991). Towards an explanation of auditor failure to modify the audit opinions of bankrupt companies. Auditing: A Journal of Practice and Theory, Supplement: pp. 1–13
-
(1991)
Auditing: A Journal of Practice and Theory
, vol.Supplement
, pp. 1-13
-
-
McKeown, J.1
Mutcler, J.2
Hopwood, W.3
-
61
-
-
84982394022
-
An empirical investigation of audit qualifications decisions in the presence of going concern uncertainties
-
Menon, K, and Schwartz, K. (1987). An empirical investigation of audit qualifications decisions in the presence of going concern uncertainties. Contemporary Accounting Research, 2: pp. 302–315
-
(1987)
Contemporary Accounting Research
, vol.2
, pp. 302-315
-
-
Menon, K.1
Schwartz, K.2
-
62
-
-
0003113251
-
Auditor's perceptions of the going-concern opinion decision
-
Mutchler, J. (1984). Auditor's perceptions of the going-concern opinion decision. Auditing: A Journal of Practice and Theory, 3: pp. 17–30
-
(1984)
Auditing: A Journal of Practice and Theory
, vol.3
, pp. 17-30
-
-
Mutchler, J.1
-
63
-
-
0001428361
-
A multivariate analysis of the auditor's going-concern opinion decision
-
Mutchler, J. (1985). A multivariate analysis of the auditor's going-concern opinion decision. Journal of Accounting Research, Autumn: pp. 668–682
-
(1985)
Journal of Accounting Research
, vol.Autumn
, pp. 668-682
-
-
Mutchler, J.1
-
64
-
-
21844525506
-
The production of audit services: evidence from a major public accounting firm
-
O'Keefe, T, Simunic, D, and Stein, M. (1994). The production of audit services: evidence from a major public accounting firm. Journal of Accounting Research, 32: pp. 241–261
-
(1994)
Journal of Accounting Research
, vol.32
, pp. 241-261
-
-
O'Keefe, T.1
Simunic, D.2
Stein, M.3
-
65
-
-
0013165469
-
Compulsory rotation of audit firms for public companies
-
O'Leary, C. (1996). Compulsory rotation of audit firms for public companies. Accountancy Ireland, April: pp. 20–22
-
(1996)
Accountancy Ireland
, vol.April
, pp. 20-22
-
-
O'Leary, C.1
-
66
-
-
0002731393
-
Auditor fees and auditor size: further evidence
-
Palmrose, Z. (1986). Auditor fees and auditor size: further evidence. Journal of Accounting Research, Spring: pp. 97–111
-
(1986)
Journal of Accounting Research
, vol.Spring
, pp. 97-111
-
-
Palmrose, Z.1
-
67
-
-
0002328531
-
Litigation and independent auditors: the role of business failure and management fraud
-
Palmrose, Z. (1987). Litigation and independent auditors: the role of business failure and management fraud. Auditing: A Journal of Practice and Theory, 6: pp. 90–103
-
(1987)
Auditing: A Journal of Practice and Theory
, vol.6
, pp. 90-103
-
-
Palmrose, Z.1
-
68
-
-
85044209931
-
-
Madrid
-
Paz-Ares C, (1996) La ley, el mercado y la independencia del auditor Madrid Editorial Civitas
-
(1996)
Editorial Civitas
-
-
Paz-Ares, C.1
-
69
-
-
0040224434
-
Auditor rotation: framing the debate
-
Petty, R, and Cuganesan, S. (1996). Auditor rotation: framing the debate. Australian Accountant, May: pp. 40–41
-
(1996)
Australian Accountant
, vol.1000
, pp. 40-41
-
-
Petty, R.1
Cuganesan, S.2
-
70
-
-
34548680218
-
La situación de la auditoría en España desde la perspectiva de los auditores
-
Prado Lorenzo, JM, Gonzalo, I, and Martín, D. (1995). La situación de la auditoría en España desde la perspectiva de los auditores. Revista Española de Financiación y Contabilidad, 24 (84): pp. 631–666
-
(1995)
Revista Española de Financiación y Contabilidad
, vol.24
, Issue.84
, pp. 631-666
-
-
Prado Lorenzo, J.M.1
Gonzalo, I.2
Martín, D.3
-
71
-
-
0002062693
-
Audit reports for companies in financial distress: before and after SAS. N. 59
-
Raghunandan, K, and Rama, D. (1995). Audit reports for companies in financial distress: before and after SAS. N. 59. Auditing: A Journal of Practice and Theory, 1: pp. 50–63
-
(1995)
Auditing: A Journal of Practice and Theory
, vol.1
, pp. 50-63
-
-
Raghunandan, K.1
Rama, D.2
-
72
-
-
0000614555
-
Does size matter? The influence of large clients on office-level auditor reporting decisions
-
Reynolds, J, and Francis, J. (2001). Does size matter? The influence of large clients on office-level auditor reporting decisions. Journal of Accounting and Economics, 30: pp. 375–400
-
(2001)
Journal of Accounting and Economics
, vol.30
, pp. 375-400
-
-
Reynolds, J.1
Francis, J.2
-
73
-
-
32544432795
-
Auditors versus third parties and others: the unusual case of the Spanish audit liability ‘crisis’
-
Ruiz Barbadillo, E, Humphrey, C, and García Benau, MA. (2000). Auditors versus third parties and others: the unusual case of the Spanish audit liability ‘crisis’. Accounting History, 5 (2): pp. 119–146
-
(2000)
Accounting History
, vol.5
, Issue.2
, pp. 119-146
-
-
Ruiz Barbadillo, E.1
Humphrey, C.2
García Benau, M.A.3
-
74
-
-
0002868431
-
The pricing of audit services: theory and evidence
-
Simunic, D. (1980). The pricing of audit services: theory and evidence. Journal of Accounting Research, 18: pp. 679–702
-
(1980)
Journal of Accounting Research
, vol.18
, pp. 679-702
-
-
Simunic, D.1
-
76
-
-
17144374457
-
Impact of litigation risk on audit pricing: a review of the economics and the evidence
-
Simunic, D, and Stein, M. (1996). Impact of litigation risk on audit pricing: a review of the economics and the evidence. Auditing, 15 suppl.: pp. 119–134
-
(1996)
Auditing
, vol.15 suppl.
, pp. 119-134
-
-
Simunic, D.1
Stein, M.2
-
77
-
-
0000189738
-
An analysis of the factors associated with lawsuits against public accountants
-
St Pierre, K, and Anderson, J. (1984). An analysis of the factors associated with lawsuits against public accountants. The Accounting Review, 59: pp. 242–263
-
(1984)
The Accounting Review
, vol.59
, pp. 242-263
-
-
St Pierre, K.1
Anderson, J.2
-
78
-
-
0001489097
-
Using financial and market information to identify pre-engagement factors associated with lawsuits against auditors
-
Stice, J. (1991). Using financial and market information to identify pre-engagement factors associated with lawsuits against auditors. The Accounting Review, 66: pp. 516–533
-
(1991)
The Accounting Review
, vol.66
, pp. 516-533
-
-
Stice, J.1
-
79
-
-
0347733304
-
Auditor economic incentives and going-concern opinions in a limited litigious continental European business environment: empirical evidence from Belgium
-
Vanstraelen, A. (2002). Auditor economic incentives and going-concern opinions in a limited litigious continental European business environment: empirical evidence from Belgium. Accounting and Business Research, 32 (3): pp. 171–186
-
(2002)
Accounting and Business Research
, vol.32
, Issue.3
, pp. 171-186
-
-
Vanstraelen, A.1
-
81
-
-
0345745523
-
Selecting experimental and comparison samples for use in studies of auditor reporting decisions
-
Wilkerson, J. (1987). Selecting experimental and comparison samples for use in studies of auditor reporting decisions. Journal of Accounting Research, Spring: pp. 161–167
-
(1987)
Journal of Accounting Research
, vol.Spring
, pp. 161-167
-
-
Wilkerson, J.1
-
82
-
-
0001272231
-
The prediction of corporate failure: the state of the art
-
Zavgren, C. (1983). The prediction of corporate failure: the state of the art. Journal of Accounting Literature, 2: pp. 1–38
-
(1983)
Journal of Accounting Literature
, vol.2
, pp. 1-38
-
-
Zavgren, C.1
-
83
-
-
0001953906
-
Methodological issues related to the estimation of financial distress prediction models
-
Zmijewski, M. (1984). Methodological issues related to the estimation of financial distress prediction models. Journal of Accounting Research, Supplement: pp. 59–82
-
(1984)
Journal of Accounting Research
, vol.Supplement
, pp. 59-82
-
-
Zmijewski, M.1
|