Construct · 1 fields · 1 citations

going-concern self-fulfilling prophecy: a standalone construct

One name. One construct. A landmark on the map.

● anchor · a standalone construct Nearest construct by meaning·not indexed

A single standalone construct; nearby constructs are located against it in the Collider. Tap a field for its definition, unit, and measures.

Auditing

the concern that an auditor's going-concern doubt can itself hasten a client's failure by alarming lenders, suppliers and investors.

In auditing, going-concern self-fulfilling prophecy refers to the concern that an auditor's going-concern doubt can itself hasten a client's failure by alarming lenders, suppliers and investors. This meaning comes from Louwers (1999) in Decision Sciences.[1]

Unit
Recovery means
Measured by

Run it through the Collider, or take the citations with you.

See how going-concern self-fulfilling prophecy sits against neighbouring constructs in the Collider, or export every reference on this page in one click.

Open in Collider Export BibTeX Report this entry

Nearby constructs

failure4 fields · 6 citationsjingle · one word, four constructs self-fulfilling prophecy1 fields · 1 citationsanchor · a standalone construct

References

Louwers, T. J., Messina, F. M., & Richard, M. D. (1999). The Auditor's Going‐Concern Disclosure as a Self‐Fulfilling Prophecy: A Discrete‐Time Survival Analysis. Decision Sciences, 30(3), 805-824. https://doi.org/10.1111/j.1540-5915.1999.tb00907.x

Cited on this page?

Confirm your construct, or correct us.

If your work is cited behind one of these entries, you know better than we do whether we captured the meaning right. Confirm it, suggest an edit, or dispute it, and your name goes on the entry as an author who has checked it, linked to your ORCID.

Claim your construct