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Changes in the audit environment and auditors' propensity to issue going-concern opinions

Fargher, Neil; Jiang, Alicia Liwei


The high-profile collapses during the period 2000 to 2002 resulted in increased litigation against auditors, higher insurance costs, increased media scrutiny, and increased regulatory review of the auditing profession. Prior research suggests that auditors' decisions were more conservative after this period. We compare auditors' propensity to issue going-concern opinions before and after 2000-2002. Consistent with increased auditor conservatism, we find that auditors were more likely to issue...[Show more]

CollectionsANU Research Publications
Date published: 2009
Type: Journal article
Source: Auditing: A Journal of Practice and Theory
DOI: 10.2308/aud.2008.27.2.55


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