Do over-conservative going concern audit opinions exist? Evidence from the prediction model approach

Chun-Chan Yu, Hua-Wei Huang, Ya-Chih Yang and Anxuan Xie

Economics Letters, 2022, vol. 212, issue C

Abstract: We exploratively use the prediction model approach to investigate whether over-conservative going concern audit opinions (GCAOs) exist. Using data from US public firms during 2004–2015, we do not find statistical evidence supporting the existence of over-conservative GCAOs.

Keywords: Auditor over-conservatism; Going concern audit opinion; Prediction model approach (search for similar items in EconPapers)
JEL-codes: M42 (search for similar items in EconPapers)
Date: 2022
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Persistent link: https://EconPapers.repec.org/RePEc:eee:ecolet:v:212:y:2022:i:c:s016517652200012x

DOI: 10.1016/j.econlet.2022.110292

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