@article{6795c3cc79ae452ebabcae7fb7cd1ae0,
title = "Do over-conservative going concern audit opinions exist? Evidence from the prediction model approach",
abstract = "We exploratively use the prediction model approach to investigate whether over-conservative going concern audit opinions (GCAOs) exist. Using data from US public firms during 2004–2015, we do not find statistical evidence supporting the existence of over-conservative GCAOs.",
author = "Yu, {Chun Chan} and Huang, {Hua Wei} and Yang, {Ya Chih} and Anxuan Xie",
note = "Funding Information: We are grateful for the helpful comments from Mingcherng Deng, Steven Lilien, TsingZai C. Wu, and Wuchun Chi. Hua-Wei Huang gratefully acknowledges the Ministry of Science and Technology, Taiwan, ROC , for support of this work under contract (Project No. MOST 107–2410-H-006017-MY3 ). This research is partially supported by the “Higher Education SPROUT Project” and “Center for Innovative FinTech Business Models” of National Cheng Kung University (NCKU), sponsored by the Ministry of Education, Taiwan, R.O.C . Funding Information: We are grateful for the helpful comments from Mingcherng Deng, Steven Lilien, TsingZai C. Wu, and Wuchun Chi. Hua-Wei Huang gratefully acknowledges the Ministry of Science and Technology, Taiwan, ROC, for support of this work under contract (Project No. MOST 107–2410-H-006017-MY3). This research is partially supported by the “Higher Education SPROUT Project” and “Center for Innovative FinTech Business Models” of National Cheng Kung University (NCKU), sponsored by the Ministry of Education, Taiwan, R.O.C. Publisher Copyright: {\textcopyright} 2022 Elsevier B.V.",
year = "2022",
month = mar,
doi = "10.1016/j.econlet.2022.110292",
language = "English",
volume = "212",
journal = "Economics Letters",
issn = "0165-1765",
publisher = "Elsevier",
}