Effects of press coverage, information repetition and source reliability on audit opinion.
Archival studies found that negative press coverage of an audit client increased the likelihood that auditors would issue a going-concern modified opinion. This study examines the potential influence of the analysts' comments, repetition of the same information with different source reliability...
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| Main Authors: | , , |
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| Other Authors: | |
| Format: | Final Year Project |
| Published: |
2008
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| Subjects: | |
| Online Access: | http://hdl.handle.net/10356/9621 |
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| Institution: | Nanyang Technological University |
| Summary: | Archival studies found that negative press coverage of an audit client increased the likelihood that auditors would issue a going-concern modified opinion. This study examines the potential influence of the analysts' comments, repetition of the same information with different source reliability on auditors' audit opinion decisions, going-concern judgments probability and perceived litigation risk. |
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