Audit reporting for going-concern uncertainty: A research synthesis

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

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Audit reporting for going-concern uncertainty: A research synthesis

Date

2013

Authors

Carson, Elizabeth

Fargher, Neil

Geiger, Marshall

Lennox, Clive

Raghunandan, Kannan

Willekens, Marleen

Publisher

American Accounting Association

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, aud