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Audit reporting for going-concern uncertainty: A research synthesis

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dc.contributor.authorCarson, Elizabeth
dc.contributor.authorFargher, Neil
dc.contributor.authorGeiger, Marshall
dc.contributor.authorLennox, Clive
dc.contributor.authorRaghunandan, Kannan
dc.contributor.authorWillekens, Marleen
dc.date.accessioned2015-12-13T22:24:40Z
dc.date.issued2013
dc.date.updated2016-02-24T09:11:00Z
dc.description.abstractIn 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
dc.identifier.issn0278-0380
dc.identifier.urihttp://hdl.handle.net/1885/72832
dc.publisherAmerican Accounting Association
dc.sourceAuditing: A Journal of Practice and Theory
dc.subjectKeywords: Audit reporting; Bankruptcy; Going-concern
dc.titleAudit reporting for going-concern uncertainty: A research synthesis
dc.typeJournal article
local.bibliographicCitation.issueSUPPL.1
local.bibliographicCitation.lastpage384
local.bibliographicCitation.startpage353
local.contributor.affiliationCarson, Elizabeth, University of New South Wales
local.contributor.affiliationFargher, Neil, College of Business and Economics, ANU
local.contributor.affiliationGeiger, Marshall, University of Richmond
local.contributor.affiliationLennox, Clive, Nanyang Technological University
local.contributor.affiliationRaghunandan, Kannan, Florida International University
local.contributor.affiliationWillekens, Marleen, Katholieke Universiteit Leuven
local.contributor.authoruidFargher, Neil, u4595043
local.description.embargo2037-12-31
local.description.notesImported from ARIES
local.identifier.absfor150100 - ACCOUNTING, AUDITING AND ACCOUNTABILITY
local.identifier.ariespublicationf5625xPUB3446
local.identifier.citationvolume32
local.identifier.doi10.2308/ajpt-50324
local.identifier.scopusID2-s2.0-84878332694
local.identifier.thomsonID000319466700011
local.type.statusPublished Version

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