Auditor economic incentives and going-concern opinions in a limited litigious Continental European business environment : empirical evidence from Belgium

@inproceedings{Vanstraelen2005AuditorEI,
  title={Auditor economic incentives and going-concern opinions in a limited litigious Continental European business environment : empirical evidence from Belgium},
  author={Ann Vanstraelen},
  year={2005}
}
  • Ann Vanstraelen
  • Published 2005
Theory predicts that auditor reporting behaviour may be influenced by the perceived consequences of disclosing going-concern uncertainty in the audit report (DeAngelo 1981, Watts and Zimmerman 1986). Krishnan and Krishnan (1996) and Louwers (1998) have addressed this issue empirically in a US context. The results of Krishnan and Krishnan (1996) suggested that one of the important factors in the auditor's opinion decision is the risk of litigation. The purpose of this study is to examine the… CONTINUE READING