@incollection{,
	
					
					
					DC01C1F6F96E5F81E5BC8F51FC00351E
				,
	author={{Dr. Qasim MohammadZureigat} and {College of Business and Economics, Qassim University}},
	journal={{Global Journal of Management and Business Research}},
	journal={{GJMBR}}2249-45880975-585310.34257/GJMBR,
	address={Cambridge, United States},
	publisher={Global Journals Organisation}1456774
}

@incollection{b0,
	
	
		,
	title={{Audi tee and audit firm characteristics as determinants of audit qualifications: Evidence from the Athens Stock Exchange}}
		,
	author={{
			CCaraman Is
		} and {
			CSpa This
		}}
		
		905- ?.029?
	
	
		,
	journal={{Managerial Auditing Journal}}
		
			21
			9
			,
	year={2006}
		
	

}

@incollection{b1,
	
	
		,
	title={{Costs Associated With Going-Concern-Modified Audit Opinions: An Analysis of the Australian Audit Market}}
		,
	author={{
			PJCarey
		} and {
			MAGeiger
		} and {
			BTConnell
		}}
		
		
	
	
		,
	journal={{Abacus}}
		
			44
			1
			
			,
	year={2008}
		
	

}

@incollection{b2,
	
	
		,
	title={{Profitability regulation, earnings management, and modified audit opinions: Evidence from China}}
		,
	author={{
			CJChen
		} and {
			SChen
		} and {
			XSu
		}}
		
		
	
	
		,
	journal={{Auditing: A Journal of Practice & Theory}}
		
			20
			2
			
			,
	year={2001}
		
	

}

@incollection{b3,
	
	
		,
	title={{An Emerging Market's Reaction to Initial Modified Audit Opinions: Evidence from the Shanghai Stock Exchange*}}
		,
	author={{
			CJChen
		} and {
			XSu
		} and {
			RZhao
		}}
		
		
	
	
		,
	journal={{Contemporary Accounting Research}}
		
			17
			3
			
			,
	year={2000}
		
	

}

@incollection{b4,
	
	
		,
	title={{Auditor size and audit quality}}
		,
	author={{
			LEDeangelo
		}}
	
	
		,
	journal={{Journal of accounting and economics}}
		
			3
			3
			
			,
	year={1981}
		
	

}

@incollection{b5,
	
	
		,
	title={{Predicting audit qualifications with financial and market variables}}
		,
	author={{
			NDopuch
		} and {
			RWHolthausen
		} and {
			RWLeft Wich
		}}
		
		
	
	
		,
	journal={{Accounting Review}}
		
			
			,
	year={1987}
		
	

}

@incollection{b6,
	
	
		,
	title={{The information content of withdrawn audit qualifications: New evidence on the value of "subject to" opinions}}
		,
	author={{
			LPFields
		} and {
			MSWilkins
		}}
		
	
	
		,
	journal={{Auditing: A Journal of practice and Theory}}
		
			10
			2
			
			,
	year={1991}
		
	

}

@incollection{b7,
	
	
		,
	title={{Qualified audit reports: their impact on investment decisions}}
		,
	author={{
			MFirth
		}}
		642- ?.056?
	
	
		,
	journal={{Accounting Review}}
		
			,
	year={1978}
		
	

}

@incollection{b8,
	
	
		,
	title={{Big 4 office size and audit quality}}
		,
	author={{
			JRFrancis
		} and {
			MDYu
		}}
		
	
	
		,
	journal={{The Accounting Review}}
		
			84
			5
			
			,
	year={2009}
		
	

}

@incollection{b9,
	
	
		,
	title={{Audit firm size and going-concern reporting accuracy}}
		,
	author={{
			MAGeiger
		} and {
			DVRama
		}}
		
	
	
		,
	journal={{Accounting Horizons}}
		
			20
			1
			
			,
	year={2006}
		
	

}

@incollection{b10,
	
	
		,
	title={{Formation and consequences of going concern opinions: a review of the literature}}
		,
	author={{
			JGissel
		} and {
			JRobertson
		} and {
			CMStefaniak
		}}
		
		
	
	
		,
	journal={{Journal of Accounting Literature}}
		
			29
			
			,
	year={2010}
		
	

}

@incollection{b11,
	
	
		,
	title={{A meta-analysis of the determinants of modified audit opinion decisions}}
		,
	author={{
			AHabib
		}}
	
	
		,
	journal={{Managerial Auditing Journal}}
		
			28
			3
			
			,
	year={2013}
		
	

}

@incollection{b12,
	
	
		,
	title={{An empirical investigation of determinants of audit reports in the UK}}
		,
	author={{
			JCIreland
		}}
	
	
		,
	journal={{Journal of Business Finance & Accounting}}
		
			30
			7-8
			
			,
	year={2003}
		
	

}

@incollection{b13,
	
	
		,
	title={{The small company audit qualification: a preliminary investigation}}
		,
	author={{
			KKeasey
		} and {
			RWatson
		} and {
			PWynarczy K
		}}
		
		
	
	
		,
	journal={{Accounting and Business Research}}
		
			18
			72
			
			,
	year={1988}
		
	

}

@incollection{b14,
	
	
		,
	title={{An assessment of individual investor reaction to certain qualified audit opinions}}
		,
	author={{
			SBKeller
		} and {
			LFDavidson
		}}
		
	
	
		,
	journal={{Auditing: A Journal of Practice & Theory}}
		
			3
			1
			
			,
	year={1983}
		
	

}

@incollection{b15,
	
	
		,
	title={{The USE OF MULTIPLE DISCRIMINANT ANALYSIS IN THE ASSESSMENT OF THE GOING-CONCERN STATUS OF AN AUDIT CLIENT}}
		,
	author={{
			HCKoh
		} and {
			LNKillough
		}}
		
	
	
		,
	journal={{Journal of Business Finance & Accounting}}
		
			17
			2
			
			,
	year={1990}
		
	

}

@incollection{b16,
	
	
		,
	title={{Does Big 6 auditor industry expertise constrain earnings management}}
		,
	author={{
			GVKrishnan
		}}
	
	
		,
	booktitle={{Accounting horizons}}
				
			,
	year={2003}
			17
			
		
	

}

@incollection{b17,
	
	
		,
	title={{Qualified audit reports in Finland: evidence from large companies}}
		,
	author={{
			EKLaitinen
		} and {
			TLaitinen
		}}
		
	
	
		,
	journal={{European Accounting Review}}
		
			7
			4
			
			,
	year={1998}
		
	

}

@incollection{b18,
	
	
		,
	title={{Predicting Audit Opinions Evidence From The Athens Stock Exchange}}
		,
	author={{
			AMaggina
		} and {
			AATsaklanganos
		}}
		
	
	
		,
	journal={{Journal of Applied Business Research (JABR)}}
		
			27
			4
			
			,
	year={2011}
		
	

}

@incollection{b19,
	
	
		,
	title={{Predicting going concern opinion with data mining}}
		,
	author={{
			DMartens
		} and {
			LBruynseels
		} and {
			BBaesens
		} and {
			MWill Ekens
		} and {
			JVanthienen
		}}
		
		
		
		
	
	
		,
	journal={{Decision Support Systems}}
		
			45
			4
			
			,
	year={2008}
		
	

}

@incollection{b20,
	
	
		,
	title={{Reactions of the Spanish capital market to qualified audit reports}}
		,
	author={{
			?Martínez
		} and {
			MC PMartínez
		} and {
			AVBenau
		} and {
			MA G
		}}
		
		
		
	
	
		,
	journal={{European Accounting Review}}
		
			13
			4
			
			,
	year={2004}
		
	

}

@incollection{b21,
	
	
		,
	title={{The analysis of determinants of going concern audit report}}
		,
	author={{
			OCMasyitoh
		} and {
			DA SAk
		}}
		
	
	
		,
	journal={{Journal of Modern Accounting and Auditing}}
		
			6
			4
			
			,
	year={2010}
		
	

}

@incollection{b22,
	
	
		,
	title={{Do investors perceive the going-concern opinion as useful for pricing stocks}}
		,
	author={{
			DMO'reilly
		}}
	
	
		,
	journal={{Managerial Auditing Journal}}
		
			25
			1
			
			,
	year={2009}
		
	

}

@incollection{b23,
	
	
		,
	title={{Audit qualification, firm litigation, and financial information: an empirical analysis in Greece}}
		,
	author={{
			CTSpathis
		}}
	
	
		,
	journal={{International Journal of Auditing}}
		
			7
			1
			
			,
	year={2003}
		
	

}

@book{b24,
	
	
		,
	author={{
			Tadawul
		}}
		
		,
	title={{TADAWUL reports. Accessed on lineSeptember2014at}}
				
			,
	year={2014}
		
	

}

@incollection{b25,
	
	
		,
	title={{Analysis of Auditors' Going Concern Judgment}}
		,
	author={{
			TinaVNikola
		} and {
			B
		}}
		
	
	
		,
	journal={{The Business Review}}
		
			19
			2
			
			,
	year={2012}
		
	

}

@incollection{b26,
	
	
		,
	title={{The effect of ownership structure on audit quality: Evidence from Jordan}}
		,
	author={{
			QMZureigat
		}}
	
	
		,
	journal={{International Journal of Business and Social Science}}
		
			2
			10
			
			,
	year={2011}
		
	

}

@incollection{b27,
	
	
		,
	title={{The Effect of Modified Auditors Opinions on Shares Prices: Evidence from Amman .Stock Exchange}}
		,
	author={{
			QZureigat
		}}
	
	
		,
	journal={{Jordan Journal of Business Administration}}
		
			6
			2
			
			,
	year={2010}
		
	

}