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Journal Articles

How Management Disclosure and Auditor Disclosure Affect Auditor Liability: The Case of the Going Concern Financial Accounting Standard

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Joel Owens, K. Kelli Saunders, Samantha Schachner, Todd A. Thornock
Journal: AUDITING: A Journal of Practice & Theory
AUDITING: A Journal of Practice & Theory (2024) 43 (4): 143–162.
https://doi.org/10.2308/AJPT-2022-008
Published: 01 November 2024
...) management disclosure of substantial doubt increases auditor liability; (2) when management has not disclosed substantial doubt, auditor liability is greater under higher management disclosure responsibility; and (3) including a GC-related critical audit matter (CAM) in the audit report mitigates auditor...
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