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Keywords: going-concern
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Journal Articles
Audit Reporting for Going-Concern Uncertainty: A Research Synthesis
Available to PurchaseElizabeth Carson, Neil L. Fargher, Marshall A. Geiger, Clive S. Lennox, K. Raghunandan, Marleen Willekens
AUDITING: A Journal of Practice & Theory (2013) 32 (Supplement 1): 353–384.
Published: 01 May 2013
...Elizabeth Carson; Neil L. Fargher; Marshall A. Geiger; Clive S. Lennox; K. Raghunandan; Marleen Willekens SUMMARY 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...
Journal Articles
Are PCAOB-Identified Audit Deficiencies Associated with a Change in Reporting Decisions of Triennially Inspected Audit Firms?
Available to Purchase
AUDITING: A Journal of Practice & Theory (2011) 30 (3): 59–79.
Published: 01 August 2011
...Audrey A. Gramling; Jayanthi Krishnan; Yinqi Zhang SUMMARY The primary issue we examine is whether PCAOB-identified audit deficiencies are associated with a change in triennially inspected audit firms' going-concern (GC) reporting decisions for their financially distressed clients. Our...
Journal Articles
The Auditor's Going-Concern Opinion as a Communication of Risk
Available to Purchase
AUDITING: A Journal of Practice & Theory (2011) 30 (2): 77–102.
Published: 01 May 2011
...Allen D. Blay; Marshall A. Geiger; David S. North SUMMARY In this study, we examine the proposition that the auditor's going-concern modified opinion is a valuable risk communication to the equity market that results in a shift of the market's perception of financially distressed firms...
