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The impact of expected outcomes on going-concern opinions: the case of auditors, bankers and insolvency

Journal of Economics and Business - SPOUDAI

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Title The impact of expected outcomes on going-concern opinions: the case of auditors, bankers and insolvency
The impact of expected outcomes on going-concern opinions: the case of auditors, bankers and insolvency
 
Creator Κωνσταντινίδη, Σύλβια
Berry, Robert H.
 
Subject Τραπεζικοί υπάλληλοι; Κίνδυνος
Auditors; Bankers; Going concern (Accounting); Risk; Auditing
 
Description The evidence confirms that, auditors', bankers' and insolvency practitioners' expected outcomes
of wrongly classifying a non-viable firm as viable, is more important than the opposite.
However, there is no significant correlation between expected outcomes and individuals' "going-
concern" opinions. Furthermore, individuals' perceived roles, risks, and risk attitudes are related
to their expected outcomes suggesting a subtle impact of behavioural factors on individuals'
decision-making in this context. Finally, a logistic regression model for "going-concern" classifications
using all the aforementioned variables has an overall accuracy of 78.10%.
 
Publisher University of Piraeus
 
Date 2003-10-01
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
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Format application/pdf
 
Identifier http://spoudai.unipi.gr/index.php/spoudai/article/view/1197
 
Source SPOUDAI - Journal of Economics and Business; Vol 53, No 4 (2003); 3-22
2241-424X
1105-8919
 
Language eng
 
Relation http://spoudai.unipi.gr/index.php/spoudai/article/view/1197/1276
 
Rights Copyright (c) 2003 SPOUDAI - Journal of Economics and Business