Why Does an Auditor Not Issue a Going Concern Opinion for a Failing Company? Impact of Financial Risk, Time to Bankruptcy, and Cognitive Style

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ISSN Print: 2162-2078
ISSN Online: 2162-2086
www.scirp.org/journal/tel
E-mail: tel@scirp.org

"Why Does an Auditor Not Issue a Going Concern Opinion for a Failing Company? Impact of Financial Risk, Time to Bankruptcy, and Cognitive Style"
written by Erkki K. Laitinen, Teija Laitinen,
published by Theoretical Economics Letters, Vol.10 No.1, 2020

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[3]	Are Key Audit Matter Disclosures Useful in Assessing Financial Distress? SSRN Electronic Journal , 2020 DOI:10.2139/ssrn.3744282

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