DAFTAR PUSTAKA. Altman, E., Accounting Implications of Failure Prediction Models. Journal of Accounting, Auditing, & Finance (Fall): 4-19

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1 82 DAFTAR PUSTAKA Abdel-Khalik. A.R., P.R. Graul dan J.D. Newton Reporting Uncertainty and Assessment of Risk: Replication and Extension in a Canadian Setting. Journal of Accounting Research (Autumn): Altman, E., Financial Ratios, Discriminant Analysis and Prediction of Corporate Bankrupcy. Journal of Finance (September): Altman, E., Accounting Implications of Failure Prediction Models. Journal of Accounting, Auditing, & Finance (Fall): 4-19 American Institute of Certified Public Accountant Statement on Auditing Standards No 58:Reports on Audited Financial Statement. New York: AICPA American Institute of Certified Public Accountant Statement on Auditing Standards No 59: The Auditor s Consideration of an Entity s Ability to Continue as a Going Concern. New York: AICPA Anderson, B. H. dan T. Guiral et, al (2011) Do auditors confirm beliefs provided by audit team. members?, Working paper, Northeastern University, Boston. Asare, S., The Auditor s Going Concern Decision: A Review and Implication for Future Research. Journal of Accounting Literature: Asare, S., The Auditor's Going-concern Decision: Interaction of Task Variables and the Sequential Processing of Evidence, The Accounting Review, 67, Asare, S., The auditor's going-concern decision: Interaction of task variables and the sequential processing of evidence, The Accounting Review, 67, Ashton, A.H. dan R.H. Ashton Sequential Belief Revision in Auditing, The Accounting Review, 63 (4), Ashton, R.H., J.H. Willingham dan R.K. Elliot An Empirical Analysis of Audit Delay. Journal of Accounting Research (Autumn): Barker III, V.L. dan I.M. Duhaime Strategik change in the turnaround process: theory and empirical evidence, Strategik Management Journal, 18(1),

2 83 Barker III, V.L. dan M.A. Mone Retrenchment: Cause of Turnaround or Consequence of Decline?, Strategik Management Journal, 15(5), Barnes, P dan H.D. Huan The Auditor s Going Concern Decision: Some UK Evidence Concerning Independence and Competence. Journal of Business Finance and Accounting, (January): Bedard, J.C. and S.F. Biggs Pattern recognition, hypotheses generation, and auditor performance in an analytical task, The Accounting Review, 66(3), Behn, B.K., S.E. Kaplan dan K.R. Krumwiede Further Evidence on the Auditor's Going-Concern Report: The Influence of Management Plans, Auditing: A Journal of Practice and Theory, 20(1), Bell, T.B, F.O. Marrs, I. Solomon dan H. Thomas Auditing Organizations Through a Strategik-Systems Lens. New York. KPMG LLP. Bell, T.B Discussion of: Towards an Explanation of Auditor Failure to Modify the Audit Opinions of Bankrupt Companies. Auditing: A Journal of Practice and Theory (Supplement): Bell, T.B. dan R. H. Tabor Empirical Analysis of Audit Uncertainty Qualifications, Journal of Accounting Research, 29(2), Bertholdt, R.H Discussion of The Impact of Uncertainty Reporting on the Loan Decision. Journal of Accounting Research (Supplement): Biggs, S.F., M. Selfridge and G.R. Krupka A Computational Model of Auditor Knowledge and Reasoning Processes in the Going-Concern Keputusan, Auditing: A Journal of Practice and Theory, 12(2), Boritz, J.E The Going Concern Assumption: Accounting and Auditing Implications. Toronto: Canadian Institute of Chartered Accountants Brown, C., Peecher, M., dan Solomon, I Auditor Hypothesis Testing in Diagnostic Inference Tasks. Journal of Accounting Research. 37:1-26 Butt, J.T. and T.I. Campbell The effects of information order and hypothesis testing, Accounting, Organizations & Society, 14 (5/6), Carcello, J.V., dan Z. Palmrose Auditor Litigation and Modified Reporting on Bankrupt Clients. Journal of Accounting Research (Supplement): 1-30

3 84 Carmichael, D.R. dan K. Pany Reporting on Uncertainties, Including Going Concern. The Expectation gap Standard: Progress, Implementation issues, and Research Opportunities. New York: AICPA Carmichael, D.R., W.F. Messier, Jr., J.F. Mutcler, K.Panny dan J.B. Sullivan Comunication with Users. Auditing Practice, Research and Education: A Productive Collaboration New York: AICPA Chen, K.C. dan B.K. Church Going Concern Opinions and the Market s Reaction to Bankrupcy Fillings. The Accounting Review (January): Chen, K. C.dan B.K. Church Default on Debt Obligations and the Issuance of Going Concern Opinions. Auditing: A Journal of Practice and Theory 11 (Fall) : (1992). Choo, F dan Trotman, K,T (1991), The releatonship between knowledge structure and judgemt for experienced and inexperienced auditors. The Accounting Review, 66, Chow, C.W., dan S.J. Rice. 1982b. Qualified Audit Opinions and Share Price- An Investigation. Auditing: A Journal of Theory and Practice (Winter): Chow, C.W., dan S.J Rice. 1982a. Qualified Audit Opinions and Auditor Switching. The Accounting Review (April): Church, B.K., An examination of the effect that commitment to a hypothesis has on auditors' evaluations of confirming and disconfirming evidence, Contemporary Accounting Research, 7(2), Citron, D. dan R. Taffler The Audit Report Under Going Concern Uncertainties: An empirical Analysis. Accounting and Business Research (Autumn): Commission on Auditors Responsibilities Report, Conclusions and Recommendation. New York: AICPA Cooper, C. R., dan Schindler, P. S., Business research methods (10 ed.). Boston: McGraw-Hill. Davis, R.R An Empirical Evaluation of Auditors Subject to Opinions. Auditing: A Journal of Practice and Theory (Fall): DeAngelo, L.E Auditor Size and Audit Quality. Journal of Accounting & Economics (December):

4 85 Dodd, P., N. Dopuch, R. Holthausen, dan R. Leftwich Qualified Audit Opinions and Stock Prices: Information Content, Announcement dates, and Concurrent Disclosure. Journal of Accounting and Economics (April): 3-38 Dopuch, N., R. Holthausen dan R. Leftwich Abnormal Stock Returns Associated with Media Disclosures of Subject to Qualified Audit Opinions. Journal of Accounting and Economics (June): Einhorn, H., dan R. Hogart Order effect in belief updating: the belief updating: The belief-adjustment model. Cognitive Psychology 24 (January):1-55 Elliot, J.A Subject to Audit Opinions and Abnormal Security Returns- Outcomes and Ambiguities. Journal of Accounting Research (Autumn): Fanny, Margaretta dan Saputra, S Opini Audit Going Concern : Kajian Berdasarkan Model Prediksi Kebangkrutan, Pertumbuhan Perusahaan, Dan Reputasi Kantor Akuntan Publik (Studi Pada Emiten Bursa Efek Jakarta). Simposium Nasional Akuntansi VIII Favere Marchesi, Michael, 2006 Audit Review: The Impact of Discussion Timing and Familiarity. Behavioral Research in Accounting: February 2006, Vol. 18, No. 1, pp Firth, M A Note on the Impact of audit Qualifications on Lending and Credit Decisions. Journal of Banking and Finance (September); Firth, M Qualified Opinions: Their Impact on Investment Decision. The Accounting Review (July): Fleak, S.K., dan E.R. Wilson The Incremental Information Content of the Going Concern Audit Opinion. Journal of Accounting, Auditing &Finance (Winter): Geiger, M.A. dan D.V. Rama Audit Fees, Nonaudit Fees, and Auditor Reporting on Stressed Companies, Auditing: A Journal of Practice and Theory, 22(2), George. C, J. Spiceland. dan S. George "A Longitudinal Study of the Going-Concern Audit Decision and Survival Time." Advances in Quantitative Analysis of Finance and Accounting 4:

5 86 Gilson, S., K. John, dan L. Lang Troubled Debt Restructurings: An empirical Study of private Reorganization of Firms in Default. Journal of Financial Economics (October): Ho, Joanna L The Effect of Experience on Consensus of Going-Concern Keputusans. Behavioral Research in Accounting. Vol. 6: Hoffman, V.B., J.R. Joe dan D.V. Moser The Effect of Constrained Processing on Auditors Keputusans, Accounting, Organizations & Society, 28(7/8), Hopwood, W., J.C. McKeown dan J.F. Parker dan Forgaty, A Test of the Incremental Explanatory Power of Opinion Qualified for Consistency and Uncertainty. The Accounting Review (January): Ikatan Akuntan Indonesia Standar Profesi Akuntan Publik, 29 Laporan Auditor Atas Laporan Keuangan Auditan. Jakarta: Salemba Empat Ikatan Akuntan Indonesia Standar Profesi Akuntan Publik, 30 Pertimbangan Auditor Atas Kemampuan Entitas Dalam Mempertahankan Kelangsungan Hidupnya. Jakarta: Salemba Empat Jensen M.C Active Investors, LBOs, and the Privatization of Bankruptcy. Journal of Applied Corporate Finance (Spring):35-44 Jones, F. L The Information Content of the Auditor s Going Concern Evaluation. Journal of Accounting and Public Policy (Spring): 1-27 Klayman, Joshua; Ha, Young-won Confirmation, disconfirmation, and information in hypothesis testing. Psychological Review, Vol 94(2), Apr 1987, Guiral, Andre s Emiliano Ruiz, and Waymond Rodgers To What Extent Are Auditors Attitudes toward the Evidence Influenced by the Self-Fulfilling Prophecy?. AUDITING: A Journal of Practice & Theory: February 2011, Vol. 30, No. 1, pp Geiger, M.A. dan D.V. Rama Audit Fees, Nonaudit Fees, and Auditor Reporting on Stressed Companies, Auditing: A Journal of Practice and Theory, 22(2), Krishnan, J., dan J Krishnan The Role of Economic Trade-Offs in the Audit Opinion Decision: An Empirical Analysis. Journal of Accounting, Auditing, and Finance, 11 (4), Fall,

6 87 Levitan, A.S. dan J.A. Knoblett Indicators of Exceptions to the Going- Concern Assumption, Auditing: A Journal of Practice and Theory, 5(1), Libby, R Availability and the Generation of Hypotheses in Analytical Review. Journal of Accounting Research 23 (Autumn): Libby, R. dan K. T. Trotman The Review Process as a Control for Differential Recall of Evidence in Auditor Keputusans, Accounting, Organizations and Society, 18(6), Libby, R., The Impact of Uncertainty Reporting on the Loan Decision. Journal of Accounting Research (Supplement): Loudder, M.L., I.K. Khurana, R.B. Sawyers, C. Cordery, C. Johnson, J. Lowe, dan R. Wunderle The Information Content of Audit Qualifications. Auditing: A Journal of Practice and Theory (Spring): Louwers, T.J., F.M. Messina, dan M.D. Richard The Auditor s Going Concern Modification and a Self Fulfilling Prophecy: A Discrete- Time Survival Analysis. Working Paper, University of Houston McKeown, J.C., J.F dan W. Hopwood Towards an explanation of Auditor Failure to Modify the Audit Opinion of Bankrupt Companies, Auditing: A Journal of Practice and Theory (supplement) McMillan, J.J. dan R.A. White Auditors' Belief Revisions and Evidence Search: The Effect of Hypothesis Frame, Confirmation Bias, and Professional Skepticism, The Accounting Review, 68(3), Menon, K dan K.B. Schwartz The Auditor s Report for Companies Facing Bankrupcy. The Journal of Commercial Bank Lending (January): Menon, K. dan K.B. Schwartz An Empirical Investigation of Audit Qualification Decisions in the Presence of Going-Concern Uncertainties, Contemporary Accounting Research, 3(2), Moser, D., Does Memory Affect Keputusan? Self-Generated versus Recall Memory Measures, Journal of Personality and Social Psychology, 62(4), Moulton, W.N., dan H. Thomas Bankruptcy as a Deliberate Strategy: Theoretical considerations and Empirical Evidence. Strategik Management Journal (February):

7 88 Parker dan Forgaty, 2012, J.F., Auditor's Perceptions of the Going-Concern Opinion Decision, Auditing: A Journal of Practice and Theory, 3(2), Nogler, G.E., The Resolution of Auditor Going-concern Opinions, Auditing: A Journal of Practice and Theory, 14 (2), Palmrose, Z An Analysis of Auditor Litigation and Audit Service Quality. The Accounting Review (January): Parker, Larry M. dan Timothy J. Fogarty. Seeing What You Want to See: Perceptual Biases of Auditors. Journal of Management Policy and Practice vol. 13(2) 2012 Pei, B.,S. Reckers dan Wyndelts Tax professional belief revision: The effect of information presentation sequence, client preference and domain experience. Decision Science 23 (January/February): Phillips, F., Auditor Attention to and Keputusans of Aggressive Financial Reporting, Journal of Accounting Research, 31(1), Pryor, C., dan J. V. Terza Are Going-Concern Audit Opinions a Self- Fulfilling Prophecy?. Advances in Quantitative Analysis of Finance and Accounting 10: Rahayu, Puji Assessing Going concern Opinion: A Study Based on Financial and Non-Financial Information. Makalah Disampaikan dalam Simposium Nasional Akuntansi X. Makassar: Juli. Rau, S. E., dan D.V. Moser Does Performing Other Audit Tasks Affect Going- Concern Keputusans?, The Accounting Review, 74(4), Rosenthal dan Jacobson Pygmalion in Classroom: Teacher Expectation and pupils Intellectual Development. New York: Holt, Rinehart &Winston Schwartz, K. B., dan K. Menon Auditor Switches by Failing Firm. The Accounting Review (April): Sekaran, U Research Methods for Business: A skill Building Approach. 3 rd Edition, Singapore: John Wiley & Sons Inc. Shank, J., dan J. Dillard Subject to Opinions: A Preliminary Investigation of statement Users and Issuers Perception. Symposium on Auditing Research III. Urbana-Champaign: Universitu of Illinois.

8 89 Stice, J.D Using Financial and Market Information to Identify Preengagements Factors Associated with Lawsuits Against Auditors. The Accounting Review (July): Strawser, J.R The Role of Accountant Reports in Users Decision-Making Processes: A Review of Empirical Research. Journal of accounting Literature: Sudarsanam, S. dan J. Lai Corporate Financial Distress and Turnaround Strategies: An Empirical Analysis. British Journal of Management, 12(3), Taffler, R.J., dan M. Tseung The Audit Going Concenrn Qalification in Practice- Exploding Some Myths. The Accountant s Magazine (July): Tan, H Effects of Expectations, Prior Involvement, and Review Awareness on Memory for Audit Evidence and Keputusan, Journal of Accounting Research, 33(1), Trotman, K.T. dan J. Sng The Effect of Hypothesis Framing, Prior Expectations and Cue Diagnosticity on Auditors Information Choice, Accounting, Organizations & Society, 14 (5/6), Tubbs, R.M. dan W.F. Messier Jr., Recency Effects in the Auditor's Belief- Revision Process, The Accounting Review, 65(2), Tucker, R.R. and E.M. Matsumura Strategic Auditor Behavior and Goingconcern Decisions,. Auditing: A Journal of Practice and Theory 16(1), p Undang-Undang No Penetapan Peraturan Pemerintah No. 1 tentang perubahan atas Undang-Undang tentang Kepailitan tanggal 9 september 1998 (Lembaran Negara Republik Indonesia Tahun 1998 nomor 135). Faillissements Verordening Staatsblad tahun 1905 No. 217 juncto Staatblads tahun 1906 No. 308 Weiss, L.A Bankruptcy Resolution, Direct Cost and Violation of Priority Claims. Journal of Financial Economics (October): Weiss, M.D The Worsening Crisis on Wall Street of Confidence on Wall Street: The Role of Accounting Firms, Weiss Ratings, Inc, Working pper Weldon, E. dan Gargano, G.M., Cognitive loafing: The Effects of Accountability and Shared Responsibility on Cognitive Effort. Personality & Social Psychology Bulletin, 14,

9 90 White, M Bankruptcy Cost and the New Bankruptcy Code. The Journal of Finance (May): Zhang, Ming-Wei dan Harold, Suzanne Going, Going Gone? is GCQ a Self Fulfilling Prophecy. Australian Accountant. Agustus, 67-7: 22-23