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审计师持续经营意见与银行系统性风险:来自2007-2009年金融危机的证据

IF 2.7 3区 管理学 Q2 BUSINESS, FINANCE
Auditing-A Journal of Practice & Theory Pub Date : 2020-08-01 DOI:10.2308/ajpt-17-126
A. Albrecht, M. Glendening, Kyonghee Kim, Raynolde Pereira
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引用次数: 5

摘要

在2007-2009年金融危机之后，监管机构和投资者团体声称，审计机构在危机期间不愿向陷入困境的银行发布持续经营意见(GCOs)，这引发了质疑。
本文章由计算机程序翻译，如有差异，请以英文原文为准。
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Auditor Going Concern Opinions and Bank Systemic Risk: Evidence from the 2007–2009 Financial Crisis
Following the 2007-2009 financial crisis, regulators and investor groups alleged that auditors were reluctant to issue going concern opinions (GCOs) to distressed banks during the crisis, raising q...
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来源期刊
Auditing-A Journal of Practice & Theory
Auditing-A Journal of Practice & Theory BUSINESS, FINANCE-
CiteScore
4.30
自引率
10.70%
发文量
34
期刊介绍： AUDITING contains technical articles as well as news and reports on current activities of the association.
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