Different Pathways that Suggest Whether Auditors’ Going Concern Opinions are Ethically Based

Author:

Rodgers Waymond,Guiral Andrés,Gonzalo José A.

Publisher

Springer Science and Business Media LLC

Subject

Law,Economics and Econometrics,Arts and Humanities (miscellaneous),General Business, Management and Accounting,Business and International Management

Reference69 articles.

1. AICPA: 1988, The Auditor’s Consideration of an Entity’s Ability to Continue as a Going Concern. SAS No. 59 (April) (New York: The American Institute of Certified Public Accountants)

2. Bazerman M. H., G. Loewenstein, D. A. Moore 2002, Why Good Accountants Do Bad Audits, Harvard Business Review 80, 96–103

3. Bazerman M. H., D. A. Moore, P. E. Tetlock, L. Tanlu 2006, Reply. Reports of Solving the Conflicts of Interest in Auditing are Highly Exaggerated, Academy of Management Review 31(1), 43–49

4. Bazerman M. H., K. P. Morgan, G. F. Loewenstein 1997, The Impossibility of Auditor Independence, Sloan Management Review 38(4), 89–94

5. Behn B. K., S. E. Kaplan, K. R. Krumwiede 2001, Further Evidence on the Auditor’s Going-Concern Report: The Influence of Management Plans, Auditing: A Journal of Practice & Theory 20, 13–28

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