Safe Bank

Abbott, A., The System of Professions, University of Chicago Press, Chicago IL, 1988.
Google Scholar

Aobdia, D., Shroff, N., Regulatory Oversight and Auditor Market Share, Journal of Accounting & Economics (JAE), Vol. 63, No. 2, 2017, pp. 262–287.
Google Scholar

Austin, E., Herath, S.K., Auditor independence: a review of literature, International Journal of Economics and Accounting, Vol. 5, No. 1, 2014, pp. 62-74.
Google Scholar

Barnes, P., The auditor’s going concern decision and Types I and II errors: The Coase Theorem, transaction costs, bargaining power and attempts to mislead, Journal of Accounting and Public Policy, Vol. 23, Issue 6, 2004, pp. 415–440.
Google Scholar

Bayou, M.E., Reinstein, A., Williams, P.F., To tell the truth: A discussion of issues concerning truth and ethics in accounting, Accounting, Organizations and Society 36, 2011, 109–124.
Google Scholar

Beattie, V., Fearnley, S., Auditor Independence and Non-Audit Services: A Literature Review, Institute of Chartered Accountants and Wales, 2002.
Google Scholar

Blay, A., Geiger, M., North, D., The Auditor’s Going-Concern Opinion as a Communication of Risk, Auditing: A Journal of Practice & Theory, Vol. 30, No. 2, 2011, pp. 77–102.
Google Scholar

Cybinski, P., Windsor, C., The Efficacy of Auditors’ Going-Concern Opinions Compared with a Temporal and an Atemporal Bankruptcy Risk Model: Analysing U.S Trade and Service Industry Failures 1974 – 1988, Paciϐic Accounting Review, Vol. 17, No. 1, 2004, pp. 3–36.
Google Scholar

Dye, R., Auditing standards, legal liability, and auditor wealth, Journal of Political Economy 101 (5), 1993, pp. 887–914.
Google Scholar

Feldmann, D., Read, W.J., Going-concern audit opinions for bankrupt companies – impact of credit rating, Managerial Auditing Journal, Vol. 28, Iss 4, 2013, pp. 345–363.
Google Scholar

Ference, S., Independence is in the eye of the beholder, Journal of Accountancy, June 2013.
Google Scholar

Financial Accounting Standards Board, Statement of Financial Accounting Concepts No. 1, ‘Objectives of Financial Reporting by Business Enterprises’, 1978.
Google Scholar

Flint, D., Philosophy and Principles of Auditing – An Introduction, Macmillan, London 1988.
Google Scholar

Fogarty, T.J., Think (not so) straight, talk (not so) straight: Andersen’s failure to navigate its institutional environment, Journal of Accounting & Organizational Change, Vol. 11, Iss 1, 2015, pp. 73–95.
Google Scholar

Fogarty, T.J., Rigsby, J.T., A reflective analysis of the “new audit” and the public interest: The revolutionary innovation that never came, Journal of Accounting & Organizational Change, Vol. 6, Iss 3, 2010, pp. 300–329.
Google Scholar

Foster, B., Shastri, T., Determinants of going concern opinions and audit fees for development stage enterprises, Advances in Accounting, incorporating Advances in International Accounting, Vol. 33, 2016, pp. 68–84.
Google Scholar

Guy, D., Sullivan, J., The Expectation Gap Auditing Standards, Journal of Accountancy, Vol. 165, Issue 4, 1998, pp. 36–46.
Google Scholar

Hendriksen, E.S., van Breda, M.F., Accounting theory. 5th Edition, Irwin, 1992
Google Scholar

International Accounting Standards Board, The Conceptual Framework for Financial Reporting, 2010.
Google Scholar

International Federation of Accountants, International Standard on Auditing 200, Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with International Standards on Auditing, 2009.
Google Scholar

International Federation of Accountants, International Standard on Auditing 570, Going Concern, 2009.
Google Scholar

Iyengar, R.J., Zampelli, E.M., Auditor independence, executive pay and firm performance, Accounting and Finance, 48 (2008), pp. 259–278.
Google Scholar

Jensen, M.C., Meckling, W., Theory of the firm: managerial behavior, agency costs, and ownerfship structure, Journal of Financial Economics 3, 1976, pp. 305–360.
Google Scholar

Kałużny, R., Rating w banku komercyjnym, Bank nr 7/8, 2002, s. 73-74.
Google Scholar

Kałużny, R., Pomiar ryzyka kredytowego banku: aspekty finansowe i rachunkowe, Wydawnictwo Naukowe PWN, 2009.
Google Scholar

Kałużny, R., Piechocka-Kałużna, A., Censoring as an aspect of truth in financial statements of insurance companies. Case of Poland, 2018, the paper under publication.
Google Scholar

Kausar, A., Taffler, R. and Tan, C., The going-concern market anomaly, Journal of Accounting Research, Vol. 47, No. 1, 2009, pp. 213–239.
Google Scholar

Kirk, N.E., ‘True and Fair View’ versus ‘Present Fairly in Conformity with Generally Accepted Accounting Principles, Massey University School of Accountancy, Discussion Paper Series 208, 2001.
Google Scholar

Lai, K.-W., Audit Opinion and Disclosure of Audit Fees, Journal of Accounting, Auditing & Finance, Vol. 24, Issue 1, 2009, pp. 91–114.
Google Scholar

Law, P., An empirical comparison of non-Big 4 and Big 4 auditors’ perceptions of auditor independence, Managerial Auditing Journal, Vol. 23, Issue 9, 2008, pp. 917–934.
Google Scholar

Lee, T., Corporate Audit Theory, Chapman & Hall, New York, NY, 1993.
Google Scholar

Lowe, D.J., Pany, K., An examination of the effects of type of engagements, materiality, and structure on CPA consulting engagements with audit clients, Accounting Horizon, Vol. 10(4), 1996, pp. 32–52.
Google Scholar

Mautz, R., Sharaf, H., The Philosophy of Auditing, American Accounting Association, Sarasota, FL, 1961.
Google Scholar

Mcgrath, S., Siegel, A., Dunfee, T., Glazer, A., Jaenicke, H., A Framework for Auditor Independence, Journal of Accountancy, January 2001.
Google Scholar

Metzker, C., The truth, the who truth and nothing but the truth in financial reporting, AFP Exchange; Bethesda Tom 23, Nr 1, 2003, pp. 56–58.
Google Scholar

Mutchler, P., Auditor’s Perceptions of the Going-Concern Opinion Decision, Auditing: A Journal of Practice & Theory, Vol. 3, Issue 2, 1984, pp. 17–30
Google Scholar

Mutchler, J., Williams, D., The Relationship Between Audit Technology, Client Risk Profiles, and the Going-Concern Opinion Decision, A Journal of Practice & Theory, Vol. 9, No. 3, 1990, pp. 39–54.
Google Scholar

Regulation (EU) no 537/2014 of the European Parliament and of the Council of 16 April 2014 on specific requirements regarding statutory audit of public-interest entities and repealing commission decision 2005/909/EC, Official Journal of the European Union L 158/77.
Google Scholar

Sharma, D.S., Sidhu, J., Professionalism vs commercialism: The association between non-audit services (NAS) and audit independence, Journal of Business Finance & Accounting, June/July, 2001, pp. 595–629.
Google Scholar

Simunic, D., The pricing of audit services: Theory and evidence, Journal of Accounting Research, Vol. 18, No. 1, 1980, pp. 161–190.
Google Scholar

Schneider, A., Church, B.K., Ely, K.M., Non-audit Services and the Auditor Independence: A Review of the Literature, Journal of Accounting Literature, Vol. 25, 2006, pp. 169–211.
Google Scholar

Tagesson, T., Ö hman, P., To be or not to be – auditors’ ability to signal going concern problems, Journal of Accounting & Organizational Change, Vol. 11, Iss 2, 2015, pp. 175–192.
Google Scholar

Ustawa z dnia 29.09.1994 roku o rachunkowości, Dz. U. z 2018 r. poz. 395 ze zm.
Google Scholar

Ustawa z dnia 15.09.2000 roku Kodeks spółek handlowych, Dz. U. z 2017 r. poz. 1577 ze zm.
Google Scholar

Ustawa z dnia 28.02.2003 roku Prawo upadłościowe, Dz. U. z 2017 r. poz. 2344 ze zm.
Google Scholar

Ustawa z dnia 11.05.2017 roku o biegłych rewidentach, ϐirmach audytorskich oraz nadzorze publicznym, Dz. U. z 2017 r. poz. 1089 ze zm.
Google Scholar

Wines, G., Auditor independence, audit qualifications and the provision of non-audit services: A note. Accounting and Finance Vol 34 (1), 1994, pp. 75–86
Google Scholar