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Why Does an Auditor Not Issue a Going Concern Opinion for a Failing Company? Impact of Financial Risk, Time to Bankruptcy, and Cognitive Style
(Scientific Research Publishing, 2020-02)
- article
This study investigates the effects of client’s financial risk, time to bankruptcy, and auditor’s cognitive style on issuing a Going Concern Opinion (GCO) for failing companies. Empirical tests are based on financial data ...
Timing of Revenues and Expenses : Evidence from Finland
(Scientific Research Publishing Inc., 2022-06-15)
- article
In accounting, a critical issue is the timing of revenues and expenses in the annual closing of accounts. If expenditures are expired as expenses faster than revenues are generated, the expense method is accelerated. In ...
Economic bonding, auditor safeguard and audit quality : Peer review evidence from individual auditors
(Society for Science and Education, 2018-01-20)
- article
In this paper, we examine whether the economic bond between an individual engagement partner and client threatens auditor independence and thus audit quality. We also investigate if auditors good economic position acts as ...
Does actual taxable income contain valuable information for shareholders? Evidence from Finland
(Society for Science and Education, 2017-10-25)
- article
There is much discussion about usefulness of book-tax differences in evaluating firm performance. This study contributes to this discussion assessing the information content of estimated and actual taxable income for Finnish ...
Financial Ratios in Women-Owned and Men-Owned Small Firms: Evidence from Finland
(Scientific Research Publishing Inc., 2023-10-09)
- article
The aim of this study is to show how the key ratios of financial statement analysis differ in companies owned by women and men. In the study, nine hypotheses are derived based on previous studies. The central starting point ...
Business Prohibition—How Company’s Financial Statements Reflect the Positions of Convicted Persons?
(Scientific Research Publishing Inc., 2023-08-17)
- article
This study deals with the companies where persons who are convicted of a business prohibition for aggravated financial crimes, have acted in various positions. The main question is how the key figures in the financial ...
Estimation of Long-Term Profitability of Startups: An Experimental Analysis
(Scientific Research Publishing Inc., 2022-12-29)
- article
The objective is to assess the performance of different methods to derive an estimate of internal rate of return (IRR) for startups. Koyck transformation is first used to estimate the parameters of a distributed revenue ...