Geiger, Auditors’ 226 firms that Multivariate Auditors issue entered into more Raghunandan & reporting logistic bankruptcy Rama (2005) decisions regression during the modified associated with model period between opinions after the 2000 and 2003 December 2001 establishment and increased of the SOX-Act audit conservatism is associated with delays in audit procedures Fargher & Jiang Auditors’ 1769 Australian Two-stage and Auditors are more likely to (2008) propensity to stock exchange single-stage issue a issue quoted analysis of two companies for multivariate modified audit Opinions after the pre-crisis regression report to the 2000-2002 period and equations financially period 3344 for the developed stressed post-crisis companies immediately period after the crisis period, concerning the profession between Gul, Srinidhi & The Asian 2061 Hong Basu’s Accounting Shieh (2008) financial crisis Kong registered “reverse” conservatism and its impacts and regression dropped on Accounting deregistered model significantly conservatism firms from 1990 during the crisis and Audit fees until 1997 period, resulting in a boost in auditors’ conservatism and audit fees
Geiger, Raghunandan & Rama (2005) Auditors’ reporting decisions associated with the establishment of the SOX-Act 226 firms that entered into bankruptcy during the period between 2000 and 2003 Multivariate logistic regression model Auditors issue more modified opinions after December 2001 and increased audit conservatism is associated with delays in audit procedures Fargher & Jiang (2008) Auditors’ propensity to issue Opinions after the 2000-2002 period 1769 Australian stock exchange quoted companies for the pre-crisis period and 3344 for the post-crisis period Two-stage and single-stage analysis of two multivariate regression equations developed Auditors are more likely to issue a modified audit report to financially stressed companies immediately after the crisis period, concerning the profession between Gul, Srinidhi & Shieh (2008) The Asian financial crisis and its impacts on Accounting conservatism and Audit fees 2061 Hong Kong registered and deregistered firms from 1990 until 1997 Basu’s “reverse” regression model Accounting conservatism dropped significantly during the crisis period, resulting in a boost in auditors’ conservatism and audit fees