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View article: Federal judge ideology and the going‐concern reporting incentives of Big 4 and non–Big 4 auditors
Federal judge ideology and the going‐concern reporting incentives of Big 4 and non–Big 4 auditors Open
We analyze whether and how the perceived federal‐level legal liability linked to federal judge ideology is associated with the likelihood of firms receiving going‐concern modified audit opinions and analyze the differential effects on Big …