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Error, Noise, and Bias of Auditors’ Going Concern Opinions and the Role of Machine Learning
Chanyuan (Abigail) Zhang (Rutgers, The State University of New Jersey) Yu Gu (Rutgers, The State University of New Jersey) Miklos Vasarhelyi (Rutgers, The State University of New Jersey)
TopicsAudit + Compliance Audit Opinions Bankruptcies Corporate + Legal Going Concerns
Auditing in the Time of COVID – The Impact of COVID-19 on Auditing in New Zealand and Subsequent Reforms
David Hay (University of Auckland Business School) Karen Shires (PwC, Oslo, Norway) Debbie Van Dyk (University of Auckland Business School)
TopicsAudit Opinions Coronavirus Europe Going Concerns
Do Going Concern Opinions Provide Incremental Information to Predict Corporate Defaults?
Elizabeth Gutierrez (Universidad de Chile) Jake Krupa (University of Miami) Miguel Minutti-Meza (University of Miami) Maria Vulcheva (Florida International University)