Auditor Going Concern Reporting: A Review of Global Research and Future Research Opportunities Geiger Marshall A.
Auditor Going Concern Reporting: A Review of Global Research and Future Research Opportunities Geiger Marshall A. Auditor reporting on going-concern-related uncertainties remains one of the most…
Specifikacia Auditor Going Concern Reporting: A Review of Global Research and Future Research Opportunities Geiger Marshall A.
Auditor Going Concern Reporting: A Review of Global Research and Future Research Opportunities Geiger Marshall A.
Auditor reporting on going-concern-related uncertainties remains one of the most challenging issues faced by external auditors. However, companies typically do not welcome audit opinions indicating uncertainty regarding their future viability. Business owners, market participants and audit regulators want an early warning of impending business failure.
Given such a rich context, academic researchers have examined many facets related to an auditor's decision to issue a GCO. Thus, the auditor's decision to issue a "going concern opinion" (GCO) is a complex and multi-layered one, facing a great deal of tension. This monograph reviews and synthesizes 182 recent GCO studies that have appeared since the last significant review published in 2013 through the end of 2019.The authors categorize studies into the three broad areas of GCO: (1) determinants, (2) accuracy and (3)