期刊文献+

The analysis of determinants of going concern audit report

The analysis of determinants of going concern audit report
下载PDF
导出
机构地区 Faculty of Economy
出处 《Journal of Modern Accounting and Auditing》 2010年第4期26-37,共12页 现代会计与审计(英文版)
关键词 审计报告 会计学 记帐 清算 方法 技术 liquidity solvability profitability cash flow audit firm size audit committee going concernaudit report
  • 相关文献

参考文献26

  • 1Altman, E. L.. (1968, September). Financial ratios discriminant analysis and the prediction of corporate bankruptcy. Journal of Finance, 23.
  • 2Beaver, W. H.. (1966). Financial ratios as predictors of failure. Journal of Accounting Research, 4.
  • 3Campbell, J. & Mutchler, J.. (1988, March). The expectations gap and going concern uncertainties. Accounting Horizons, 2, 42-49.
  • 4Carcello, J. V., Hermanson, D., & Huss, H. E.. (1997, Spring). The effect of SAS No. 59: How treatment of the transition period influences result. Auditing. A Journal of Practice and Theory, 14-23.
  • 5Chen, K. C. W. & Bryan, K. C.. (1996). Going concern opinions and the market's reaction to bankruptcy fillings. The Accounting Review, 71, 17-128.
  • 6Chen, K. C. W. & Bryan, K. C.. (1992, Fall). Default on debt obligations and the issuance of going concern opinions. Auditing." A Journal of Practice and Theory, 11, 30-49.
  • 7Circulars of Indonesia capital market supervisory agency (Bapepam). (2002). Number SE-03/PM/2002: The existence of committee audit for go public company.
  • 8Circulars oflndonesian stock exchange (BE J). (2001 ). Number SE-008/BEJ/12-2001 : Member of committee audit.
  • 9Deis Jr, D. R. & Giroux, G. A.. (1992). Determinant of audit quality in the public sector. The Accounting Review, 67(3).
  • 10Felo, A. J., Khrisnamurthy, S., & Solieri, S. A.. (2003). Audit committee characteristics and the received quality of financial reporting An empirical analysis. Retrieved from SSRN: http://papers.ssrn.com/so13/papers.cfm?abstract_id=401240.

共引文献2

相关作者

内容加载中请稍等...

相关机构

内容加载中请稍等...

相关主题

内容加载中请稍等...

浏览历史

内容加载中请稍等...
;
使用帮助 返回顶部