Experiment examines how SAS No. 59 format changes influence investment decisions, indicating potential effects on evaluations.
Presents the findings of an experiment that examined whether changes in the format of the Statement on Auditing Standards (SAS) Number 59 affects the way financial statements users evaluate companies. Replacement of the going concern qualification with an unqualified opinion accompanied by an explanatory paragraph.
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Pringle et al. (1990) studied this question.
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