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| Author: | Ireland, J.C. |
| Title: | An empirical investigation of determinants of audit reports in the UK |
| Journal: | Journal of Business Finance and Accounting
2003 : SEP/OCT, VOL. 30:7/8, p. 975-1015 |
| Index terms: | Auditing Reports United Kingdom |
| Language: | eng |
| Abstract: | Differing from the prior research on the subject, this study employs a mulinomial logit model to analyse the determinants of both going-concern and non going-concern related audit modifications, including modifications for disagreements and limitations on scope. Furthermore, the study analyses reports over a wide range of both private and public (listed and non-listed) companies. The determinants of audit reports are shown to differ between types of audit modification. |
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