The Auditor's Going-Concern Opinion Decision

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Tae G. Ryu; Chul-Young Roh;
  • Journal: International Journal of Business and Economics,volume 6,issue 2 August,pages89-101
  • Subject: going-concern opinion; auditing; auditor's propensity
    • jel: jel:M42 | jel:M41

In this study, we expand on several previous studies related to the materiality judgments and the auditor's propensity to issue a going-concern opinion to financially troubled but non-bankrupt companies. We test the auditor's materiality thresholds by investigating whet... View more
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