References

Alessandro, G., M. Luigi, R. Gianluca and V. Roberto, 2016. The Informativeness of going concern opinion: Evidence from Italy. Eur. J. Manage., 16: 21-38.
Direct Link  |  

Bava, F. and M.G.D. Trana, 2013. Going-concern assumption and disclaimer opinion: The Italian case. GSTF. Bus. Rev., 2: 6-11.
Direct Link  |  

Carcello, J.V. and T.L. Neal, 2000. Audit committee composition and auditor reporting. Accounting Rev., 75: 453-467.
Direct Link  |  

Carcello, J.V. and T.L. Neal, 2003. Audit committee characteristics and auditor dismissals following new going-concern reports. Accounting Rev., 78: 95-117.
Direct Link  |  

Carcello, J.V., A. Vanstraelen and M. Willenborg, 2009. Rules rather than discretion in audit standards: Going-concern opinions in Belgium. Accounting Rev., 84: 1395-1428.
Direct Link  |  

Carcello, J.V., D.R. Hermanson and H.F. Huss, 1995. Temporal changes in bankruptcy-related reporting. Auditing, 14: 133-143.
Direct Link  |  

Carson, E., N.L. Fargher, M.A. Geiger, C.S. Lennox and K. Raghunandan et al., 2012. Audit reporting for going-concern uncertainty: A research synthesis. Auditing J. Pract. Theory, 32: 353-384.
Direct Link  |  

Chan, K.H., K.Z. Lin and P.L.L. Mo, 2006. A political-economic analysis of auditor reporting and auditor switches. Rev. Accounting Stud., 11: 21-48.
CrossRef  |  Direct Link  |  

Chen, S., S.Y. Sun and D. Wu, 2010. Client importance, institutional improvements and audit quality in China: An office and individual auditor level analysis. Accounting Rev., 85: 127-158.
Direct Link  |  

DeFond, M.L., K. Raghunandan and K.R. Subramanyam, 2002. Do non-audit service fees impair auditor independence? Evidence from going concern audit opinions. J. Accounting Res., 40: 1247-1274.
CrossRef  |  Direct Link  |  

Geiger, M.A., K. Raghunandan and D.V. Rama, 2005. Recent changes in the association between bankruptcies and prior audit opinions. Auditing J. Pract. Theory, 24: 21-35.
Direct Link  |  

Geiger, M.A., K. Raghunandan and D.V. Rama, 2006. Auditor decision-making in different litigation environments: The private securities litigation reform act, audit reports and audit firm size. J. Accounting Public Policy, 25: 332-353.
Direct Link  |  

Geiger, M.A., K. Raghunandan and W. Riccardi, 2013. The global financial crisis: US bankruptcies and going-concern audit opinions. Accounting Horiz., 28: 59-75.
Direct Link  |  

Lennox, C., 2000. Do companies successfully engage in opinion-shopping? Evidence from the UK. J. Accounting Econ., 29: 321-337.
Direct Link  |  

McKee, T.E., 2003. Rough sets bankruptcy prediction models versus auditor signalling rates. J. Forecasting, 22: 569-586.
CrossRef  |  Direct Link  |  

McKeown, J.C., J.F. Mutchler and W. Hopwood, 1991. Towards an explanation of auditor failure to modify the audit opinions of bankrupt companies. Auditing J. Pract. Theory, 10: 1-13.

Mutchler, J.F. and D.D. Williams, 1990. The relationship between audit technology, client risk profiles and the going-concern opinion decision. Auditing J. Pract. Theory, 9: 39-54.

Mutchler, J.F., 1984. Auditors’ perceptions of the going-concern opinion decision. Auditing J. Pract. Theory, 3: 17-30.

Mutchler, J.F., 1985. A multivariate analysis of the auditor's going-concern opinion decision. J. Accounting Res., 23: 668-682.
CrossRef  |  Direct Link  |  

Myers, L.A., J. Schmidt and M. Wilkins, 2014. An investigation of recent changes in going concern reporting decisions among big N and non-big N auditors. Rev. Quant. Finance Accounting, 43: 155-172.
Direct Link  |  

Pietra, R.D. and A.F. Digiamma, 2016. [Legal Review in Italy]. CEDAM, Italy, Europe, Pages: 281.

Vanstraelen, A., 2003. Going-concern opinions, auditor switching and the self-fulfilling prophecy effect examined in the regulatory context of Belgium. J. Accounting Auditing Finance, 18: 231-254.
Direct Link  |