Data Availability Statement The data that support the findings of this study are available from the corresponding author upon reasonable request. References , and . 2022. “Do Going Concern Disclosures in the Management Report and Audit Report Signal Bankruptcy Risk? Evidence From Privately Held Firms.” International Journal of Auditing 26, no. 2: 171–192. , and . 1974. “Evaluation of a Company as a Going Concern.” Journal of Accountancy 138, no. 6: 50–57. , , and . 2021.