The auditor’s going concern decision and Types I and II errors: The Coase Theorem, transaction costs, bargaining power and attempts to mislead-Reference-Cited by-同舟云学术

The auditor’s going concern decision and Types I and II errors: The Coase Theorem, transaction costs, bargaining power and attempts to mislead

Published:2004-11 Issue:6 Volume:23 Page:415-440
ISSN:0278-4254
Container-title:Journal of Accounting and Public Policy
language:en
Short-container-title:Journal of Accounting and Public Policy

Author:

Barnes Paul

Publisher

Elsevier BV

Subject

Sociology and Political Science,Accounting

Reference66 articles.

1. American Institute of Certified Public Accountants (AICPA), 1988. The auditor’s consideration of an entity’s ability to continue as a going-concern. Statement on Auditing Standards no. 59, American Institute of Certified Public Accountants, New York

2. Auditor independence;Antle;Journal of Accounting Research,1984

3. Conservatism and auditor–client negotiations;Antle;Journal of Accounting Research,1991

4. The auditor’s going-concern decision: A review and implications for future research;Asare;Journal of Accounting Literature,1990

5. Incomplete information;Aumann,2002

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