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dc.contributor.authorMasli, Adi
dc.contributor.authorPorter, Christine M.
dc.contributor.authorScholz, Susan
dc.identifier.citationAdi Masli, Christine Porter, and Susan Scholz Determinants of Auditor Going Concern Reporting in the Banking Industry AUDITING: A Journal of Practice & Theory 2018 37:4, 187-205en_US
dc.descriptionClick on the DOI link to access the article (may not be free).en_US
dc.description.abstractWe develop and test a model of the determinants of going concern reporting for banks. Banks are an essential component of the economy, but most audit market studies exclude them because they have significant differences from other companies. Our model draws on banking literature and industry sources to identify bank-specific risk factors, including measures of capital adequacy, asset quality, liquidity, and regulatory concern. We find that regulatory sanctions are a significant determinant of going concern opinions along with low capitalization, poor loan quality, and declining customer deposits and that these are incremental to characteristics drawn from studies of other industries. Also, going concern reports anticipate bank failures and provide descriptive evidence regarding Type I and Type II errors. We shed light on the audit market for banks and add to the going concern literature by providing evidence on going concern reporting in this unique industry.en_US
dc.description.sponsorshipBrandmeyer Center for Applied Economics.en_US
dc.publisherAmerican Accounting Associationen_US
dc.relation.ispartofseriesAUDITING: A Journal of Practice & Theory;v.37:no.4
dc.subjectGoing concernen_US
dc.subjectFinancial firmsen_US
dc.subjectAudit opinionsen_US
dc.subjectBank auditorsen_US
dc.titleDeterminants of auditor going concern reporting in the banking industryen_US
dc.rights.holder© 2019 American Accounting Association. All rights reserved.en_US

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