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Keywords: going concern
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Journal Articles
Journal:
Accounting Horizons
Accounting Horizons (2020) 34 (1): 45–66.
Published: 01 March 2020
...Jeffrey R. Casterella; Rosemond Desir; Matthew A. Stallings; James S. Wainberg SYNOPSIS Auditing standards require auditors to consider whether there is “substantial doubt” that their client will remain a going concern and to, accordingly, modify the audit report (PCAOB AS 2415). Prior research...
Journal Articles
Journal:
Accounting Horizons
Accounting Horizons (2014) 28 (1): 59–75.
Published: 01 March 2014
...Marshall A. Geiger; K. Raghunandan; William Riccardi SYNOPSIS This study investigates whether auditors' going-concern modified opinion (GCO) decisions were less likely after the start of the recent “Global Financial Crisis” (GFC). Auditing regulators and the business press had complained...
