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Audit reporting for going-concern uncertainty: A research synthesis

Carson, Elizabeth; Fargher, Neil; Geiger, Marshall; Lennox, Clive; Raghunandan, Kannan; Willekens, Marleen


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, aud

CollectionsANU Research Publications
Date published: 2013
Type: Journal article
Source: Auditing: A Journal of Practice and Theory
DOI: 10.2308/ajpt-50324


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