Explaining auditors’ propensity to issue going‐concern opinions in Australia after the global financial crisis-Reference-Cited by-同舟云学术

Explaining auditors’ propensity to issue going‐concern opinions in Australia after the global financial crisis

Author:

Carson Elizabeth¹,Fargher Neil²^ORCID,Zhang Yuyu³

Affiliation:

1. School of Accounting UNSW Sydney Sydney New South Wales Australia

2. Research School of Accounting The Australian National University Canberra Australian Capital Territory Australia

3. School of Accountancy Queensland University of Technology Brisbane Queensland Australia

Funder

CPA Australia

Publisher

Wiley

Subject

Economics, Econometrics and Finance (miscellaneous),Finance,Accounting

Link

Reference37 articles.

2. Auditing and Assurance Standards Board (AUASB) 2011 Auditing Standard ASA 705: Modifications to the Opinion in the Independent Auditor's Report.

3. Auditing and Assurance Standards Board (AUASB) 2013 Auditing Standard ASA 570: Going Concern.

4. Australian Securities and Investments Commission (ASIC) 2005 Report 58: Report on the Audit Inspection Program. September 2005.

5. Australian Securities and Investments Commission (ASIC) 2006 Report 78: Audit Inspection Program(Second Report to FRC). August 2006.

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