| ชื่อเรื่อง | : | Are auditor’s going concern opinions affected by debt-related events? |
| นักวิจัย | : | Yao, Lee. |
| คำค้น | : | Corporations , Pure basic research. , 900101 Finance Services. , 150102 Auditing and Accountability. , Auditors' reports. , Bankruptcy. , Business enterprises , Debt. , Audit failure -- Contrary information -- Debt-related events -- Going concern |
| หน่วยงาน | : | Central Queensland University, Australia |
| ผู้ร่วมงาน | : | - |
| ปีพิมพ์ | : | 2553 |
| อ้างอิง | : | http://hdl.cqu.edu.au/10018/58198 |
| ที่มา | : | Yao, L 2010, 'Are auditor’s going concern opinions affected by debt-related events?', in C-F Lee (ed), Advances in Quantitative Aanlysis of Finance and Accounting, World Scientific, Singapore. |
| ความเชี่ยวชาญ | : | - |
| ความสัมพันธ์ | : | Advances in quantitative analysis of finance and accounting / Cheng F. Lee (editor). Singapore : World Scientific, 2010. Chapter , p. 101-143 368 pages 42 chapters 9789812386694 9789812565457 (online) 1061-8910 , ACQUIRE [electronic resource] : Central Queensland University Institutional Repository. |
| ขอบเขตของเนื้อหา | : | - |
| บทคัดย่อ/คำอธิบาย | : | This paper examines the issue of audit failure and attempts to answer the question why some bankrupt firms receive unmodified opinions while others do not. Specifically, we examine the impact of debt-related events on auditors’ decisions to issue going-concern opinions. We find that, in general, the occurrence of debt-related events does not prompt the issuance of going-concern opinions. The results suggest that audit failures may be attributed to the auditors’ downplay or negligence of the importance of debt-related events. The findings also suggest that managers who try to bring the company out of financial distress should avoid taking debt financing activities that prompt auditors to make going-concern qualifications. |
| บรรณานุกรม | : |
Yao, Lee. . (2553). Are auditor’s going concern opinions affected by debt-related events?.
กรุงเทพมหานคร : Central Queensland University, Australia. Yao, Lee. . 2553. "Are auditor’s going concern opinions affected by debt-related events?".
กรุงเทพมหานคร : Central Queensland University, Australia. Yao, Lee. . "Are auditor’s going concern opinions affected by debt-related events?."
กรุงเทพมหานคร : Central Queensland University, Australia, 2553. Print. Yao, Lee. . Are auditor’s going concern opinions affected by debt-related events?. กรุงเทพมหานคร : Central Queensland University, Australia; 2553.
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