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Auditors are more likely to issue going concern opinions when there is a downgrade to the credit rating, and credit rating agencies are more likely to downgrade their ratings when there is a going concern opinion.

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This page is a summary of: The going-concern opinion and the adverse credit rating: an analysis of their relationship, Accounting Research Journal, December 2021, Emerald, DOI: 10.1108/arj-04-2021-0135.
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