Using debt-related events as explanatory factor of audit failure.

• Main Authors: Ng, Chuping., Ong, Ching Nee., Poi, Shi Hui.
• Other Authors: Yao, Lee Jian
• Format: Final Year Project
• Published: 2008
• Subjects: DRNTU::Business::Auditing
• Online Access: http://hdl.handle.net/10356/8753
• Institution: Nanyang Technological University

This study investigates whether the occurrence of negative debt-related events has any impact on auditors’ decisions to issue qualified opinions to firms, taking into consideration the financial stress level of the firms. It aims to find out if occurrence of these events can help to explain audit fa...