Auditor-in-Charge Characteristics and Going-concern Reporting


  • Accepted by Jere Francis. We thank Jere Francis and two anonymous referees for their many constructive suggestions. Earlier versions of this paper have also benefitted from comments by Mikko Zerni, John Christian Langli, and Mohammad Abodolmohammadi, as well as from workshop participants at BI Norwegian Business School, Stockholm School of Economics, Linköping University, Norwegian School of Economics and Business Administration, and the EIASM workshop on Audit Quality in Bellagio, October 2010. We thank Emmi Salaterä and Hanna Kantonen for research assistance. Stefan Sundgren gratefully acknowledges financial support from the Academy of Finland (grant 126630).