Institutional Investor Trading Around Auditor's Going Concern Modified Opinions: An Analysis of Mutual Funds and Pension Funds

Author:

Geiger Marshall A.1ORCID,Keskek Sami2ORCID,Kumas Abdullah1ORCID

Affiliation:

1. Robins School of BusinessUniversity of Richmond Richmond VA USA

2. College of BusinessFlorida State University Tallahassee FL USA

Publisher

Wiley

Subject

General Economics, Econometrics and Finance,Accounting

Reference54 articles.

1. American Institute of Certified Public Accountants (AICPA). (2016).Exposure Draft. Proposed Statement on Auditing Standard:The Auditor's Consideration of an Entity's Ability to Continue as a Going Concern. AICPA.

2. Can Mutual Fund Managers Pick Stocks? Evidence from Their Trades Prior to Earnings Announcements

3. Trading Volume Around Earnings Announcements and Other Financial Reports: Theory, Research Design, Empirical Evidence, and Directions for Future Research*

4. Trading volume and different aspects of disagreement coincident with earnings announcements;Bamber L. S.;The Accounting Review,1997

5. Differential price and volume reactions to accounting earnings announcements;Bamber L. S.;The Accounting Review,1995

Cited by 5 articles. 订阅此论文施引文献 订阅此论文施引文献,注册后可以免费订阅5篇论文的施引文献,订阅后可以查看论文全部施引文献

1. Value relevance of audit opinions in an emerging market: evidence from Morocco;Journal of Financial Reporting and Accounting;2023-07-13

2. Market Reaction to Modified Audit Opinions: A Systematic Literature Review in Both Developed and Developing Countries;Asian Academy of Management Journal of Accounting and Finance;2023-06-22

3. Trading concentration and industry-specific information: an analysis of auto complaints;Review of Quantitative Finance and Accounting;2022-07-25

4. Institutional investor inattention and audit quality;Journal of Accounting and Public Policy;2021-05

5. Market ambiguity and individual investor information demand;Journal of Contemporary Accounting & Economics;2018-04

同舟云学术

1.学者识别学者识别

2.学术分析学术分析

3.人才评估人才评估

"同舟云学术"是以全球学者为主线,采集、加工和组织学术论文而形成的新型学术文献查询和分析系统,可以对全球学者进行文献检索和人才价值评估。用户可以通过关注某些学科领域的顶尖人物而持续追踪该领域的学科进展和研究前沿。经过近期的数据扩容,当前同舟云学术共收录了国内外主流学术期刊6万余种,收集的期刊论文及会议论文总量共计约1.5亿篇,并以每天添加12000余篇中外论文的速度递增。我们也可以为用户提供个性化、定制化的学者数据。欢迎来电咨询!咨询电话:010-8811{复制后删除}0370

www.globalauthorid.com

TOP

Copyright © 2019-2024 北京同舟云网络信息技术有限公司
京公网安备11010802033243号  京ICP备18003416号-3