Audit Reporting for Going-Concern Uncertainty: A Research Synthesis-Reference-Cited by-同舟云学术

Audit Reporting for Going-Concern Uncertainty: A Research Synthesis

Published:2012-10-01 Issue:Supplement 1 Volume:32 Page:353-384
ISSN:0278-0380
Container-title:AUDITING: A Journal of Practice & Theory
language:en
Short-container-title:

Author:

Carson Elizabeth¹,Fargher Neil L.¹,Geiger Marshall A.¹,Lennox Clive S.¹,Raghunandan K.¹,Willekens Marleen¹

Affiliation:

1. Elizabeth Carson is an Associate Professor at The University of New South Wales, Neil L. Fargher is a Professor at The Australian National University, Marshall A. Geiger is a Professor at the University of Richmond and an Academic Fellow at the SEC, Clive S. Lennox is a Professor at Nanyang Technology University, K. Raghunandan is a Professor at Florida International University, and Marleen Wille

Abstract

SUMMARY In this synthesis we review research on going-concern modified audit opinions (GCOs) and develop a framework to categorize this research. We identify three major areas of research: (1) determinants of GCOs that include client factors, auditor factors, auditor-client relationships, and other environmental factors; (2) accuracy of GCOs; and (3) consequences arising from GCOs. We identify method-related considerations for researchers working in the area and identify future research opportunities.

Publisher

American Accounting Association

Subject

Economics and Econometrics,Finance,Accounting

Link

http://meridian.allenpress.com/ajpt/article-pdf/32/Supplement%201/353/1602244/ajpt-50324.pdf

Reference167 articles.

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5. American Institute of Certified Public Accountants (AICPA). 1988. The Auditor's Consideration of an Entity's Ability to Continue as a Going Concern. Statement on Auditing Standards (SAS) No. 59. New York, NY: AICPA.

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