FRINK Linked Data Fragments server

Matches in SemOpenAlex for { <https://semopenalex.org/work/W1001857154> ?p ?o ?g. }

• W1001857154 abstract "This paper examines the relationship between going concern opinions issued by the Big 4 audit firms and adverse credit ratings from the two largest credit ratings agencies (CRAs), Standard & Poor’s (S&P) and Moody’s. The paper focuses on audit opinions and credit ratings of firms that later file for bankruptcy. The relationship is examined from both sides. We examine whether credit ratings inform auditors in the making of going-concern (GC) audit opinion decisions, and whether GC opinions have an impact on a firm’s credit ratings. The analysis is undertaken on a sample of firms that filed for bankruptcy between the 1 January 2002 and 31 December 2013 that also had an audit opinion signed during the 12 months before bankruptcy, along with a credit rating issued by either or both, S&P and Moody’s. The results show that the likelihood of an auditor issuing a GC opinion is related to the credit rating issued the month before by both S&P and Moody’s. Results also show that S&P reacted in the month after an auditor issued a GC opinion by downgrading its ratings 68% of the time. However, Moody’s did not react in the same way, downgrading their ratings only 24% of the time. This paper sheds light on the relationship between audit opinions and credit ratings in relation to distressed companies. This is useful to better understand the wider relationship between auditors and credit rating agencies, and to be able to consider the future of these services." @default.
• W1001857154 created "2016-06-24" @default.
• W1001857154 creator A5035969696 @default.
• W1001857154 creator A5089914371 @default.
• W1001857154 date "2015-01-01" @default.
• W1001857154 modified "2023-09-24" @default.
• W1001857154 title "The Going Concern Opinion and the Adverse Credit Rating: An Analysis of Their Relationship" @default.
• W1001857154 cites W1480899131 @default.
• W1001857154 cites W1500515544 @default.
• W1001857154 cites W1520370676 @default.
• W1001857154 cites W1555715885 @default.
• W1001857154 cites W1570564125 @default.
• W1001857154 cites W1574125640 @default.
• W1001857154 cites W1606937993 @default.
• W1001857154 cites W1697840322 @default.
• W1001857154 cites W1817639089 @default.
• W1001857154 cites W1966357301 @default.
• W1001857154 cites W1968896818 @default.
• W1001857154 cites W1976693907 @default.
• W1001857154 cites W1980511974 @default.
• W1001857154 cites W2016737915 @default.
• W1001857154 cites W2024243018 @default.
• W1001857154 cites W2047319254 @default.
• W1001857154 cites W2066848285 @default.
• W1001857154 cites W2071820136 @default.
• W1001857154 cites W2107482818 @default.
• W1001857154 cites W2109876461 @default.
• W1001857154 cites W2118641185 @default.
• W1001857154 cites W2132278888 @default.
• W1001857154 cites W2137692605 @default.
• W1001857154 cites W2139798855 @default.
• W1001857154 cites W2145179035 @default.
• W1001857154 cites W2150005710 @default.
• W1001857154 cites W2155955099 @default.
• W1001857154 cites W2156100677 @default.
• W1001857154 cites W2167385695 @default.
• W1001857154 cites W2167606420 @default.
• W1001857154 cites W2171369735 @default.
• W1001857154 cites W2210813366 @default.
• W1001857154 cites W3121284236 @default.
• W1001857154 cites W3123728709 @default.
• W1001857154 cites W3124506779 @default.
• W1001857154 cites W3124629949 @default.
• W1001857154 cites W3124856441 @default.
• W1001857154 cites W3150547586 @default.
• W1001857154 cites W50422499 @default.
• W1001857154 doi "https://doi.org/10.2139/ssrn.2635960" @default.
• W1001857154 hasPublicationYear "2015" @default.
• W1001857154 type Work @default.
• W1001857154 sameAs 1001857154 @default.
• W1001857154 citedByCount "1" @default.
• W1001857154 countsByYear W10018571542020 @default.
• W1001857154 crossrefType "journal-article" @default.
• W1001857154 hasAuthorship W1001857154A5035969696 @default.
• W1001857154 hasAuthorship W1001857154A5089914371 @default.
• W1001857154 hasConcept C10138342 @default.
• W1001857154 hasConcept C121955636 @default.
• W1001857154 hasConcept C144133560 @default.
• W1001857154 hasConcept C1453916 @default.
• W1001857154 hasConcept C162118730 @default.
• W1001857154 hasConcept C178350159 @default.
• W1001857154 hasConcept C185592680 @default.
• W1001857154 hasConcept C198531522 @default.
• W1001857154 hasConcept C199521495 @default.
• W1001857154 hasConcept C205208723 @default.
• W1001857154 hasConcept C24308983 @default.
• W1001857154 hasConcept C2777823127 @default.
• W1001857154 hasConcept C41282006 @default.
• W1001857154 hasConcept C43617362 @default.
• W1001857154 hasConcept C504631918 @default.
• W1001857154 hasConceptScore W1001857154C10138342 @default.
• W1001857154 hasConceptScore W1001857154C121955636 @default.
• W1001857154 hasConceptScore W1001857154C144133560 @default.
• W1001857154 hasConceptScore W1001857154C1453916 @default.
• W1001857154 hasConceptScore W1001857154C162118730 @default.
• W1001857154 hasConceptScore W1001857154C178350159 @default.
• W1001857154 hasConceptScore W1001857154C185592680 @default.
• W1001857154 hasConceptScore W1001857154C198531522 @default.
• W1001857154 hasConceptScore W1001857154C199521495 @default.
• W1001857154 hasConceptScore W1001857154C205208723 @default.
• W1001857154 hasConceptScore W1001857154C24308983 @default.
• W1001857154 hasConceptScore W1001857154C2777823127 @default.
• W1001857154 hasConceptScore W1001857154C41282006 @default.
• W1001857154 hasConceptScore W1001857154C43617362 @default.
• W1001857154 hasConceptScore W1001857154C504631918 @default.
• W1001857154 hasLocation W10018571541 @default.
• W1001857154 hasOpenAccess W1001857154 @default.
• W1001857154 hasPrimaryLocation W10018571541 @default.
• W1001857154 hasRelatedWork W1817639089 @default.
• W1001857154 hasRelatedWork W1966357301 @default.
• W1001857154 hasRelatedWork W2003741530 @default.
• W1001857154 hasRelatedWork W2220379915 @default.
• W1001857154 hasRelatedWork W2300870017 @default.
• W1001857154 hasRelatedWork W2402613004 @default.
• W1001857154 hasRelatedWork W2472535636 @default.
• W1001857154 hasRelatedWork W2594766605 @default.
• W1001857154 hasRelatedWork W2606693379 @default.
• W1001857154 hasRelatedWork W2743358114 @default.
• W1001857154 hasRelatedWork W2764150169 @default.
• W1001857154 hasRelatedWork W2770017128 @default.

• next