Concepedia

Going Concern Manipulation

Going Concern Manipulation is a financial reporting practice in which management misrepresents the entity’s ability to continue as a going concern by altering disclosures or accounting estimates to avoid triggering default clauses, regulatory scrutiny, or auditor qualifications, thereby concealing financial distress.

8

Publications

515

Citations

15

Authors

11

Institutions

Publications per year

2017–2026

3

Parents

Publications

8

Auditor‐in‐Charge Characteristics and Going‐concern Reporting

Stefan Sundgren, Tobias Svanström · Contemporary Accounting Research · 2013 · 222 citations

, , +12

The information content of the auditor's going concern evaluation

Frederick L. Jones · Journal of Accounting and Public Policy · 1996 · 171 citations

, , +12

Do investors perceive the going‐concern opinion as useful for pricing stocks?

Dennis M. O’Reilly · Managerial Auditing Journal · 2009 · 42 citations

, , +15

The effectiveness of the auditor's going-concern evaluation as an external governance mechanism: Evidence from loan defaults

Alnoor Bhimani, Mohamed Azzim Gulamhussen, Samuel Da-Rocha-Lopes · The International Journal of Accounting · 2009 · 23 citations · Full text

, , +15

Anticipation and reaction to going‐concern modified audit opinions by sophisticated investors

Marshall A. Geiger, Abdullah Kumas · International Journal of Auditing · 2018 · 17 citations

, , +17

1–5 of 8

Authors

15

  1. MA
    Marshall A. Geiger

    University of Richmond, United States

    1 publications · 17 citations

    1

    h-index

  2. JW
    Jia Wu

    University of Massachusetts Dartmouth, United States

    1 publications · 16 citations

    1

    h-index

  3. MA
    Mohamed Azzim Gulamhussen

    Iscte – Instituto Universitário de Lisboa, Portugal

    1 publications · 23 citations

    1

    h-index

  4. HX
    Hongkang Xu

    University of Massachusetts Dartmouth, United States

    1 publications · 16 citations

    1

    h-index

  5. SS
    Stefan Sundgren

    Umeå University, Sweden

    1 publications · 222 citations

    1

    h-index

1–5 of 15

Institutions

11

  1. University of Richmond

    Richmond, United States

    1 h-index

    2 publications

    34 citations

  2. East Carolina University

    Greenville, United States

    1 h-index

    1 publications

    42 citations

  3. BI Norwegian Business School

    Oslo, Norway

    1 h-index

    1 publications

    222 citations

  4. European Central Bank

    Frankfurt am Main, Germany

    1 h-index

    1 publications

    23 citations

  5. University of Massachusetts Dartmouth

    North Dartmouth, United States

    1 h-index

    2 publications

    32 citations

  6. George Mason University

    Fairfax, United States

    1 h-index

    1 publications

    13 citations

  7. London School of Economics and Political Science

    London, United Kingdom

    1 h-index

    1 publications

    23 citations

  8. University of Toledo

    Toledo, United States

    1 h-index

    1 publications

    16 citations

1–8 of 11

Venues

  1. The International Journal of Accounting

    1 publications · 23 citations

    1

    h-index

  2. Managerial Auditing Journal

    MAJ · 1 publications · 42 citations

    1

    h-index

  3. International Journal of Auditing

    IJA · 1 publications · 17 citations

    1

    h-index

  4. Advances in Accounting

    1 publications · 13 citations

    1

    h-index

  5. Journal of Accounting and Public Policy

    1 publications · 171 citations

    1

    h-index

1–5