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- W3156944671 abstract "In this paper, I investigate the relationship between previous going-concern audit opinions and subsequent asymmetric timeliness in accounting. Using the time-series and price-based models and conservatism proxy, I find that firms with going-concern audit opinions subsequently report losses in a more timely manner than firms that did not receive going-concern audit opinions. Furthermore, I also find that firms exiting going-concern audit opinions are more likely to report losses rather than gains in a timely manner, compared to firms non-exiting from going-concern opinions. This study extends the prior research by exploring the association between going-concern opinions and accounting conservatism from the perspective of client firms—that is, how firms behave strategically and conservatively to bypass going-concern opinions, once the firms had received previous going-concern opinions." @default.
- W3156944671 created "2021-04-26" @default.
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- W3156944671 date "2021-04-15" @default.
- W3156944671 modified "2023-10-01" @default.
- W3156944671 title "Does a Manager Respond to a Going-Concern Audit Opinion with an Asymmetry in Gain and Loss?" @default.
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- W3156944671 doi "https://doi.org/10.3390/su13084425" @default.
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