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Audit reporting for going-concern uncertainty

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Date

2013

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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.

Description

Keywords

Audit reporting, Bankruptcy, Going-concern

Citation

URI

https://dspace-test.anu.edu.au/handle/1885/733717888

Collections

DevOps Pure Testing

Source

Auditing

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Article

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DOI

10.2308/ajpt-50324

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