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Keywords: going concern opinions
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Journal Articles
AUDITING: A Journal of Practice & Theory 1–26.
Published: 22 May 2024
...Matthew Beck; Patience Constance; Chan Li SUMMARY In this study, we investigate how highly distressed client auditing experience impacts going concern opinion (GCO) accuracy. Auditing these high-risk clients involves understanding the unique accounting and auditing circumstances surrounding...
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AUDITING: A Journal of Practice & Theory (2022) 41 (3): 121–147.
Published: 01 August 2022
... statements. Second, we find no significant difference between the market reaction to IGCCs and annual going concern opinions (AGCO) received at the annual report audit. Finally, we show IGCCs are significant predictors of subsequent AGCOs, and provide incremental information from the previous annual report...
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AUDITING: A Journal of Practice & Theory (2017) 36 (4): 89–113.
Published: 01 November 2017
... report lags. Lower workplace ratings also increase the likelihood of firms receiving modified going concern opinions. Our study shows that organizational workplace environments affect auditor risk assessments and auditing outcomes and provide insights for practicing auditors and corporate executives. Our...
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