International Business Management

Year: 2016
Volume: 10
Issue: 17
Page No. 3733 - 3738

Auditor Characteristics and the Issuance of Going Concern Opinion

Authors : Mohammad Noor Hisham Osman, Siti Zaidah Turmin, Haslinah Muhamad and Rasyiqah Hussain

References

Arens, A., R.J. Elder and M.S. Beasley, 2008. Auditing and Services in Malaysia. 5th Edn., Prentice Hall, New York, USA.

Barbadillo, E.R., N.G. Aguilar, C.D.F. Barbera and M.A.G. Benau, 2004. Audit quality and the going-concern decision-making process: Spanish evidence. Eur. Accounting Rev., 13: 597-620.

Basioudis, I.G. and S. Ellwood, 2005. External audit in the national health service in England and wales: A study of an oversight body's control of auditor remuneration. J. Accounting Public Policy, 24: 207-241.
CrossRef  |  Direct Link  |  

Basioudis, I.G., E. Papakonstantinou and M.A. Geiger, 2008. Audit fees, non audit fees and auditor going concern reporting decisions in the United Kingdom. Abacus, 44: 284-309.
CrossRef  |  Direct Link  |  

Bills, K.L., D.C. Jeter and S.E. Stein, 2014. Auditor industry specialization and evidence of cost efficiencies in homogenous industries. Accounting Rev., 90: 1721-1754.

Blay, A.D. and M.A. Geiger, 2013. Auditor fees and auditor independence: Evidence from going concern reporting decisions. Contemp. Accounting Res., 30: 579-606.
CrossRef  |  Direct Link  |  

Blay, A.D., M.A. Geiger and D.S. North, 2011. The auditor's going-concern opinion as a communication of risk. Auditing J. Pract. Theory, 30: 77-102.
Direct Link  |  

Boone, J.P., I.K. Khurana and K.K. Raman, 2010. Do the big 4 and the second-tier firms provide audits of similar quality? J. Accounting Public Policy, 29: 330-352.
CrossRef  |  Direct Link  |  

Chow, C.W. and S.J. Rice, 1982. Qualified audit opinions and auditor switching. Accounting Rev., 57: 326-335.
Direct Link  |  

Citron, D.B. and R.J. Taffler, 1992. The audit report under going concern uncertainties: An empirical analysis. Accounting Bus. Res., 22: 337-345.
Direct Link  |  

DeAngelo, L.E., 1981. Auditor size and audit quality. J. Account. Econ., 3: 183-199.
CrossRef  |  Direct Link  |  

Geiger, M. and K. Raghunandan, 2002. Auditor tenure and audit reporting failures. Auditing J. Practice Theory, 21: 67-78.

Geiger, M.A., K. Raghunandan and D.V. Rama, 1998. Costs associated with going-concern modified audit opinions: An analysis of auditor changes, subsequent opinions and client failures. Adv. Accounting, 16: 117-139.

Haron, H., B. Hartadi, M. Ansari and I. Ismail, 2009. Factors influencing auditor's going concern opinion. Asian Acad. Manage. J., 14: 1-19.

Lin, Z.J. and M. Liu, 2010. The determinants of auditor switching from the perspective of corporate governance in China. Adv. Account., 26: 117-127.
CrossRef  |  

Lowensohn, S., L.E. Johnson, R.J. Elder and S.P. Davies, 2007. Auditor specialization, perceived audit quality, and audit fees in the local government audit market. J. Accounting Public Policy, 26: 705-732.
CrossRef  |  Direct Link  |  

Minutti-Meza, M., 2013. Does auditor industry specialization improve audit quality? J. Accounting Res., 51: 779-817.
CrossRef  |  Direct Link  |  

Osman, M.N.H., A.R.L. Abdul, Z.M. Daud and A.S. Nahar, 2014. Current Practice of Going Concern Opinion Issuance. In: Readings in Accounting and Finance, Osman, M.N.H., H.S. Nahar and S.Z. Turmin (Eds.). University Putra Malaysia Press, Seri Kembangan, Malaysia, pp: 37-52.

Peng, C.Y., K.L. Lee and G.M. Ingersoll, 2002. An introduction to logistic regression analysis and reporting. J. Educ. Res., 96: 3-14.
CrossRef  |  Direct Link  |  

Schwartz, K.B. and K. Menon, 1985. Auditor switches by failing firms. Accounting Rev., 60: 248-261.
Direct Link  |  

Shafie, R., W.N.W. Hussin, M.A.M. Yusof and M.H.M. Hussain, 2009. Audit firm tenure and auditor reporting quality: Evidence in Malaysia. Int. Bus. Res., 2: 99-109.
Direct Link  |  

Sundgren, S. and T. Svanstrom, 2014. Auditor in charge characteristics and going concern reporting. Contemp. Accounting Res., 31: 531-550.
CrossRef  |  Direct Link  |  

Tu, G., 2012. Controller changes and auditor changes. China J. Accounting Res., 5: 45-58.

Wang, K., O. Sewon and Z. Iqbal, 2009. Audit pricing and auditor industry specialization in an emerging market: Evidence from China. J. Int. Accounting Auditing Taxation, 18: 60-72.
CrossRef  |  Direct Link  |  

Zikmund, W.G., B.J. Babin, J.C. Carr and M. Griffin, 2013. Business Research Methods. 9th Edn., Cengage Learning, Boston, Massachusetts, USA., Pages: 666.

Design and power by Medwell Web Development Team. © Medwell Publishing 2024 All Rights Reserved