Do over-conservative going concern audit opinions exist? Evidence from the prediction model approach

Chun Chan Yu, Hua Wei Huang, Ya Chih Yang, Anxuan Xie

研究成果: Article同行評審

摘要

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.

原文English
文章編號110292
期刊Economics Letters
212
DOIs
出版狀態Published - 2022 3月

All Science Journal Classification (ASJC) codes

  • 金融
  • 經濟學與計量經濟學

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