Title: Audit reporting for going-concern uncertainty: A research synthesis
Authors: Carson, E. ×
Fargher, N.
Geiger, M.
Lennox, C.
Raghunandan, K.
Willekens, Marleen #
Issue Date: 2013
Publisher: American Accounting Association
Series Title: Auditing: a journal of practice and theory vol:32 issue:Supp. 1 pages:353-384
Abstract: 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) determinants of GCOs that include client factors, auditor factors, auditor-client relationships, and other environmental factors; (2) accuracy of GCOs; and (3) consequences arising from GCOs. We identify method-related considerations for researchers working in the area and identify future research opportunities.
ISSN: 0278-0380
Publication status: published
KU Leuven publication type: IT
Appears in Collections:Research Center Accountancy, Leuven
× corresponding author
# (joint) last author

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