On the Relation between Insider Trading and Going Concern Opinions

IF 2.7 3区管理学 Q2 BUSINESS, FINANCE

Auditing-A Journal of Practice & Theory Pub Date : 2020-02-01 DOI:10.2308/ajpt-52592

Nicholas Hallman, Andrew J. Imdieke, Kyonghee Kim, Raynolde Pereira

引用次数: 4

Abstract

SUMMARY Recent research suggests that insiders of distressed firms, fearing legal jeopardy, pressure auditors not to issue going concern opinions (GCOs) for periods in which they undertake abnormal...

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论内幕交易与持续经营的关系

最近的研究表明，陷入困境的公司的内部人士，担心法律风险，迫使审计师不要在他们承担异常…

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来源期刊

Auditing-A Journal of Practice & Theory BUSINESS, FINANCE-

CiteScore

4.30

自引率

10.70%

发文量

期刊介绍： AUDITING contains technical articles as well as news and reports on current activities of the association.