Audit reporting for going-concern uncertainty: A research synthesis

Elizabeth Carson; Neil L. Fargher; Marshall A. Geiger; Clive S. Lennox; K. Raghunandan; Marleen Willekens

doi:10.2308/ajpt-50324

Audit reporting for going-concern uncertainty: A research synthesis

Elizabeth Carson, Neil L. Fargher, Marshall A. Geiger, Clive S. Lennox, K. Raghunandan, Marleen Willekens

Research output: Contribution to journal › Article › peer-review

228 Citations (Scopus)

Abstract

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.

Original language	English
Pages (from-to)	353-384
Number of pages	32
Journal	Auditing
Volume	32
Issue number	SUPPL.1
DOIs	https://doi.org/10.2308/ajpt-50324
Publication status	Published - 2013

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Audit reporting for going-concern uncertainty: A research synthesis

Abstract

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