Abstracts - faqs.org

Abstracts

Business

Search abstracts:
Abstracts » Business

Strategic auditor behavior and going-concern decision

Article Abstract:

A game-theoretic model presents how a client can potentially avoid a going-concern opinion and its self-fulfilling prophecy by switching auditors. The model shows that an incumbent auditor who faces the threat of dismissal is less willing to express a going-concern opinion and the probability of auditor switching vary the auditors' reporting judgments. The client's viability also affects the tendency of the auditor to express going-concern opinion.

Author: Subramanyam, K.R., Tucker, Robert R., Matsumura, Ella Mae
Publisher: Blackwell Publishers Ltd.
Publication Name: Journal of Business Finance and Accounting
Subject: Business
ISSN: 0306-686X
Year: 1997
Accounting Methods, Going concern (Accounting), Going concern

User Contributions:

Comment about this article or add new information about this topic:

CAPTCHA


Why managers voluntarily make income increasing accounting change

Article Abstract:

The decision by a manager to effect an accounting change that results in an increase in income is motivated by several factors such as externality costs and current salary structure of the manager. The reaction of investors or the stock market to such a change would rely on the amount of information that they possess concerning the cause of the manager's decision and the existence and operation of the rational expectations phenomenon.

Author: Cheng, Peter, Coulombe, Daniel
Publisher: Blackwell Publishers Ltd.
Publication Name: Journal of Business Finance and Accounting
Subject: Business
ISSN: 0306-686X
Year: 1996
Reports, Accounting and auditing, Business enterprises

User Contributions:

Comment about this article or add new information about this topic:

CAPTCHA


Strategic auditing: an incomplete information model

Article Abstract:

A new study uses the game theoretic approach to determine strategies between auditors and clients.

Author: Cheng, Peter, Childs, Bradley D., Sheng, William W.
Publisher: Blackwell Publishers Ltd.
Publication Name: Journal of Business Finance and Accounting
Subject: Business
ISSN: 0306-686X
Year: 2001
United States, Brief Article

User Contributions:

Comment about this article or add new information about this topic:

CAPTCHA


Subjects list: Research, Accounting, Auditing
Similar abstracts:
  • Abstracts: Size and administration costs in the voluntary sector: a note. Charity accountability rules and annual reports in Hong Kong: a note
  • Abstracts: Children's behaviour and the design of school furniture. Legality of bowling actions in cricket
  • Abstracts: Researching public sector transformation: the role of management accounting. A two-country comparison of public sector performance reporting: the tortoise and hare?
  • Abstracts: Board leadership, outside directorsE expertise and voluntary corporate disclosures. Corporate environmental disclosures: are they useful in determining environmental performance?
  • Abstracts: Identifying experience effects on managers' ratings of AASB 1026: some preliminary evidence. A single statement of financial performance: its time has come
This website is not affiliated with document authors or copyright owners. This page is provided for informational purposes only. Unintentional errors are possible.
Some parts © 2025 Advameg, Inc.