Changes in the audit environment and auditors' propensity to issue going-concern opinions
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]
|Collections||ANU Research Publications|
|Source:||Auditing: A Journal of Practice and Theory|
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