2020 (próprios) 2019 (próprios) 2018 (próprios e geiger*)

Announcements of Going-Concern Problems Among Audit Evidence Supporting Going Concern of a Anticipation and reaction to going concern
Japanese Firms Company modified audit opinions bt sophisticated
investors*
Are going-concern issues disclosed in audit reports Auditor independence impairment: bonding Audit Research: Some Reflections
associated with subsequent bankruptcy? Evidence from between clients and individual engagement
the United States partners
Are going‐concern issues disclosed in audit reports Boardroom Backscratching and Audit Fees Auditor size and going concern reporting*
associated with subsequent bankruptcy? Evidence from
the United States.
Audit committees, female directors and the types of Consequences of Expanded Audit Reports: Auditor's Uncertainty About Going Concern –
female and male financial experts: Further evidence Evidence from the Justifications of Assessments in Predictor of Insolvency Risk
France.
Board Experience, Corporate Risk-Taking Does auditor gender affect issuing going-concern Auditors’ going concern reporting accuracy
and Going Concern: Evidence from South Africa decisions for financially distressed clients? during and after the global financial crisis

Does audit report information improve financial distress Explaining the causes of business failure using Awareness of SEC enforcement and auditor
prediction over Altman's traditional Z-Score model audit report disclosures reporting decisions*

Going-Concern Decisions and the Global Financial Crisis Exploring PCAOB inspection results for audit firms Chapter 7 and Chapter 11 Bankruptcy Factors
headquartered outside of the US
Implications of the Joint Provision of CSR Assurance Financial statement footnote readability and Determinants of auditor going concern reporting
and Financial Audit for Auditors' Assessment of Going- corporate audit outcomes in the banking industry
Concern Risk
Is an Auditor's Propensity to Issue Going Concern Independent and joint effects of audit partner tenure Do smarter auditors deliver better audits?*
Opinions a Valid Measure of Audit Quality? and non-audit fees on audit quality
On the Relation between Insider Trading and Going Investor Reaction to Auditors' Going Concern Does Audit Quality Mediate the Effect of Auditor
Concern Opinions. Emphasis of Matter: Evidence from a Natural Tenure, Abnormal Audit Fee and Auditor’s
Experiment Reputation on Giving Going Concern Opinion?

The Effects of the Type and Content of Audit Reports for IQ and Audit Quality: Do Smarter Auditors Deliver Does auditor gender affect issuing going-
Financially Stressed Initial Public Offerings on Better Audits? concern decisions for financially distressed
Information Uncertainty. clients?*
ISA 570: Italian Auditors’ and Academics’ Education, experience, and audit effort*
Perceptions of the Going Concern Opinion.

Opinion Shopping to Avoid a Going Concern Audit El efecto de la rotación de socio en la calidad de
Opinion and Subsequent Audit Quality la auditoría

Political Corruption and Auditor Behavior: Evidence Going-concern opinion decisions on bankrupt
from US Firms clients: Evidence of long-lasting auditor
conservatism?
Review engagements – structure of audit firm Going-concern opinions and corporate
methodology and its situational application in governance*
Germany

Study of Going-Concern Opinions Investor reaction to auditors' going concern

emphasis of matter: Evidence from a natural
experiment*
The effect of audit tenure, disclosure, financial Lobbying on audit regulation at IAASB
distress, and previous year’s audit opinion on
acceptance of going concern audit opinion
The Loss of Information Associated with Management Disclosures of Going Concern
Binary Audit Reports: Evidence from Auditors' Uncertainties: The Case of Initial Public
Internal Control and Going Concern Opinions Offerings
The value relevance of expected vs. Managerial Ability and the Accuracy of the
unexpected going concern opinions Going Concern Opinion
Who's Watching? Accountability in Managers' and Auditors' Responsibilities for
Different Audit Regimes and the Effects on Auditors' Evaluating Going Concern
Professional Skepticism
Measuring the market response to going
concern modifications: The importance of
disclosure timing*
Public company audits and city-specific labor
characteristics*
Regulatory sanction risk and going-concern
reporting: The case of introducing ISA 570 in
Sweden*
Respuesta de los auditores a la crisis financiera
global: evidencia de empresas no cotizadas
Españolas
Selected issues of using international standards
of auditing when assessing the application of
the going concern basis by management
personnel of a company
The effect of audit partner rotation on audit
quality
The effects of review form and task complexity
on auditor performance*
The estimated propensity to issue going
concern audit reports and audit quality*
The relation between audit fee cuts during the
global financial crisis and earnings quality and
audit quality
3_Geiger Geiger, M. A., and A. Kumas. 2018.
Anticipation and reaction to going
concern modified audit opinions bt
sophisticated investors. International
Journal of Auditing 22: 522-535.
Proprio Audit Research: Some Reflections
3_Geiger Berglund, N. R., J. D. Eshleman, and P.
Guo. 2018. Auditor size and going
concern reporting. Auditing: A Journal of
Practice and Theory 37 (2): 1-25.
Proprio Auditor's Uncertainty About Going
Concern – Predictor of Insolvency Risk

Proprio Auditors’ going concern reporting
accuracy during and after the global
financial crisis
3_Geiger DeFond, M. L., J. R. Francis, and N. J.
Hallman. 2018. Awareness of SEC
enforcement and auditor reporting
decisions . Contemporary Accounting
Research 35 (1): 277-313.
Proprio Chapter 7 and Chapter 11 Bankruptcy
Factors
Proprio Determinants of
auditor going concern reporting in the
banking industry
3_Geiger Kallunki, J., J. Kallunki, L. Niemi, and H.
3_Geiger Nilsson. IQ and audit quality: Do smarter
auditors deliver better audits? Working
paper, Aalto University.

Proprio Dody Hapsoro, & Tiara Rani Santoso.

(2018). Does Audit Quality Mediate
the Effect of Auditor Tenure,
Abnormal Audit Fee and Auditor’s
Reputation on Giving Going Concern
Opinion? International Journal of
Economics and Financial Issues, 8(1),
143–152.

3_Geiger Hossain, S., L. Chapple, and G. S.

Monroe. 2018. Does auditor gender
affect issuing going-concern decisions
for financially distressed clients?
Accounting and Finance 58 (4):
3_Geiger Che, L., J. C. Langli, and T. Svanstrӧm.
2018. Education, experience, and audit
effort. Auditing: A Journal of Practice
and Theory 37 (3): 91-115.

Proprio El efecto de la rotación de socio en la

calidad de la auditoría
Proprio Going-concern opinion decisions on
bankrupt clients: Evidence of long-
lasting auditor conservatism?
3_Geiger Ren, N., and Y. Zhu. 2018. Going-
concern opinions and corporate
governance. Working paper, Long Island
University.
3_Geiger Bédard, J., C. Brousseau, and A.
Vanstraelen. 2018. Investor reaction to
auditors' going concern emphasis of
matter: Evidence from a natural
experiment. Auditing: A Journal of
Practice and Theory forthcoming.
Proprio Lobbying on audit regulation at IAASB

Proprio Bochkay, K., Chychyla, R.,

Sankaraguruswamy, S., & Willenborg,
M. (2018). Management Disclosures
of Going Concern Uncertainties: The
Case of Initial Public Offerings.
Accounting Review, 93(6), 29–59.
https://doi.org/10.2308/accr-52027

Proprio Managerial Ability and the Accuracy of

the Going Concern Opinion
Proprio Managers' and Auditors' Responsibilities
for Evaluating Going Concern

3_Geiger Myers, L. A., J. E. Shipman, Q. T.

Swanquist, and R. L. Whited. 2017.
Measuring the market response to going
concern modifications: The importance
of disclosure timing. Working paper,
University of Tennessee, Knoxville.
3_Geiger Beck, M. J., J. R. Francis, and J. L.
Gunn. 2018. Public company audits and
city-specific labor characteristics.
Contemporary Accounting Research 35
(1): 394-433.
3_Geiger Sundgren, S., and T. Svanström. 2018.
Regulatory sanction risk and going-
concern reporting: The case of
introducing ISA 570 in Sweden. Working
paper, Umeå School of Business .

Proprio Respuesta de los auditores a la crisis

financiera global: evidencia de
empresas no cotizadas Españolas
Proprio S. V. Selishchev. (2018). Selected
issues of using international
standards of auditing when
assessing the application of the
going concern basis by management
personnel of a company. Naukovij
Vìsnik Nacìonalʹnoï Akademìï Statistiki,
Oblìku Ta Auditu, 1–2, 96–100.
https://doi.org/10.31767/nasoa.1-
2.2018.09

Proprio The effect of audit partner rotation on

audit quality
3_Geiger Duh, R., L. Kuo, and J. Yan. 2018. The
effects of review form and task
complexity on auditor performance.
Asia-Pacific Journal of Accounting and
Economics 25 (3-4): 449-462.
3_Geiger Chu, L., H. Fogel-Yaari, and P. Zhang.
2018. The estimated propensity to issue
going concern audit reports and audit
quality. Working paper, Wilfrid Laurier
University.

Proprio The relation between audit fee cuts

during the global financial crisis and
earnings quality and audit quality