Abstract
The research described in this paper tests the use of contrary information and mitigating factors for the going-concern modification decision for soon-to-be bankrupt companies. Contrary information (i.e., information which questions the client's continued existence) includes, for example, defaults on debt. Mitigating factors are those which partially offset contrary information. In particular, given previous research (e.g., McKeown, Mutchler, and Hopwood [1991]) which reports an inverse relation between client size and the going-concern modification after controlling
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