The Securities and Exchange Commission, as a matter of policy, disclaims responsibility for
any private publication or statement by any of its employees. The views expressed herein …

This article examines academic research to contribute to the Public Company Accounting
Oversight Board's (PCAOB) project on the auditor's reporting model. We develop a …

SUMMARY Both researchers (eg, Nelson 2009) and regulators (eg, the PCAOB) have
emphasized the importance of exercising the appropriate level of professional skepticism …

The general objective of this study is to analyze whether the particularities of audited
companies influence the volume of key audit matters (KAMs). Its specific objectives are to …

Auditing theory predicts that larger auditors will be more likely to issue a going concern
opinion to a distressed client. However, the existing empirical evidence on this issue is …

Much of the literature on international institutions argues that membership regularizes
expectations about members' future behavior. Using the accession of the postcommunist …

Corporate accounting failures and regulatory proceedings that led to the enactment of the
Sarbanes–Oxley Act of 2002 increased the scrutiny of auditors. We investigate whether …

This study aims to determine the effect of financial distress and disclosure to the going
concern of banking companies listing on Indonesia Stock Exchange. Population of this …

We examined whether auditors' attitudes toward the evidence in the going concern setting
may be driven by their expectations of the self-fulfilling prophecy effect. Following previous …

Auditor bertanggung jawab dalam memberikan pertimbangan mengenai kelangsungan
hidup perusahaan. Fenomena terjadi saat dilikuidasinya lembaga perbankan dan beberapa …