Auditors’, bankers’ and insolvency practitioners’ “going-concern” opinion logit model (original) (raw)

Managerial Auditing Journal, 2002

Sylvia KonstantinidouS. Konstantinidou

Abstract

... by attempting to predict auditors' “going-concern” opinions as opposed to testing the predictive ability of the audit opinion (see also Cormier et al ... for auditors and IPs is 22 per cent and for bankers is 39 per cent; these are satisfactory considering similar surveys (eg Robbie, 1993 ...

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