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Audit Reports in Australia during the Global Financial Crisis

Xu, Yang; Jiang, Alicia Liwei; Fargher, Neil; Carson, Elizabeth

Description

The Global Financial Crisis reduced economic growth, impacted equity and credit markets, and increased business risk. To the extent that this increased risk translates into greater uncertainty of companies' ability to continue as going concerns, this should be reflected in audit reports. This paper investigates how the crisis impacted auditor reporting in Australia by examining the period 2005-2009. It finds that the main reason for audit report modification is going concern and that...[Show more]

CollectionsANU Research Publications
Date published: 2011
Type: Journal article
URI: http://hdl.handle.net/1885/68500
Source: Australian Accounting Review
DOI: 10.1111/j.1835-2561.2010.00118.x

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