search query: @author Carcello, J. / total: 3
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| Author: | Carcello, J. Hermanson, D. Huss, F. |
| Title: | Temporal changes in bankruptcy-related reporting |
| Journal: | Auditing
1995 : FALL, VOL. 14:2, p. 133-143 |
| Index terms: | AUDITING CHANGE REPORTING |
| Language: | eng |
| Abstract: | This study examines whether the tightening of the going-concern professional standards is associated with an increase in the propensity of the Big 8/Big 6 firms to modify bankruptcy-related opinions, the last opinions issued to clients before their declaration of bankruptcy. Three periods are examined: pre-34, SAS34, and SAS59. Audit opinion is thoroughly discussed in the present study. |
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