Uncertainty-Modified Audit Reports and Future Earnings.
研究了美国上市公司中，审计师因担心诉讼而发布不确定性修正报告与公司未来盈余下降之间的关系，基于234家首次收到此类意见的公众公司数据。
Abstract Discusses the relation between uncertainty-modified reports and future earnings in the United States. Auditors' perceived risk of being sued over failure to issue a modified report; Companies expected to experience decline in future earnings; Findings on 234 public firms receiving first-time uncertainty-modified opinions.