Going concern opinions research synthesis


In this study the team aims at writing a literature review on going concern decisions. The study wants to update, extend what we know about going concern audit opinions. It also wants to identify whether new avenues for research can be identified.


What are the main determinants, considerations and hurdles for auditors to move on to a going concern opinion? What are the primary stakeholders’ expectation in relation to auditors’ detection and reporting of an auditees going concern risks? What are the determinants of auditors’ effective going concern judgments (e.g., fear of self-fulfilling prophecy)?

Project Number

Research Team
Prof. Marshall Geiger
Prof. Anna Gold
Prof. Philip Wallage

Involved University
University of Richmond (USA)

09/17 – 08/18