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On 9 December 2019, the FAR will organize a masterclass about Going Concern Opinions (GCOs). This masterclass will be presented by Professors Marshall Geiger (University of Richmond), Anna Gold (Vrije Universiteit Amsterdam) and Philip Wallage (Vrije Universiteit Amsterdam and University of Amsterdam). They recently co-authored a FAR literature review about GCOs.

In this masterclass, the most important findings of this extensive literature review will be presented with a focus on relevant issues for practitioners. Next, in break-out sessions, participants will discuss their experiences and the practical implications of the research findings, as well as practical issues that future research should address. Topics that will be discussed include the interaction between audit teams and the firms’ GCO panel, the effectiveness of predictive models, and whether GCOs can be seen as a self-fulfilling prophecy. Finally, the discussions will be summarized and shared in a plenary session. 

Who should attend?
Due to the great importance of GCO’s for financial statement users, this master class is relevant for auditors of large and small firms and of all job levels.

Register today
Please note that registration is required to participate. Registration closes on 5 december 2019 (11 PM).
Participants of the masterclass can apply for Dutch credits for permanent education (PE hours). Join this interactive session and register by clicking on the button to your right. 

For the full Masterclass report, please click here.

For the presentation slides, please click here.

To listen to a recent FAR podcast on Going Concern Opinions with professor Wallage, please click here.

Back to overview
FAR Masterclass by Marshall Geiger, Anna Gold and Philip Wallage:
  • Date:
    9 December 2019
  • Location:
    Nyenrode Business Universiteit
    Het Koetshuis – Oude Eetzaal
    Straatweg 25
    3621 BG Breukelen, The Netherlands
  • The Masterclass starts at 14:00 (no entry after 14.00) and will end with closing drinks at 17:00.

    You are welcome to join us for a pre-masterclass coffee/tea and a snack from 13.30.


The event has ended


About the speakers

Prof. dr. Marshall Geiger

Prof. dr. Marshall Geiger

Marshall A. Geiger, Ph.D., CPA, is the CSX Chair in Management and Accounting and Professor of Accounting at the Robins School of Business, University of Richmond. Marshall has also been an honorary Professor of the Faculty of Business and Law at Deakin University in Australia.  He graduated from Penn State University in 1988 with his Ph.D. in accounting and has published over 75 articles, a research monograph, and a Chapter in a research reference book on numerous topics in accounting, auditing and accounting education. Marshall has been recognized as the most prolific accounting scholar among all accounting Ph.Ds graduating worldwide in 1988. He is a past Editor at Auditing: A Journal of Practice & Theory, and former Associate Editor at Accounting Horizons and holds appointments on five editorial review boards of scholarly journals in the US and internationally. Marshall has delivered over 60 educational and research seminars and programs on a broad range of topics in accounting and auditing to a wide range of participants, including audit practitioners, entrepreneurs, academics, lawyers and standard-setters.

Prof. dr. Anna Gold

Prof. dr. Anna Gold

Anna Gold is Professor of Auditing at Vrije Universiteit Amsterdam and Adjunct Professor at Norwegian School of Economics (NHH). She earned her PhD at the University of Amsterdam. Her research interests are in the judgment and decision-making area, primarily applied to the field of auditing. Her research has focused on the impact of regulatory changes (e.g., fraud consultation, audit firm rotation, and auditor reporting standard changes) on judgments and decisions of auditors, preparers, and financial statement users. She has also examined how auditors and audit firms manage errors and whether varying the error management climate affects auditors’ error reporting willingness and learning. Her current work focuses on how auditors use specialist advice, the communication between auditors and audit committees, and auditors’ use of audit technology. 

She has published her research in outlets such as The Accounting ReviewContemporary Accounting ResearchAuditing: A Journal of Practice & TheoryAccounting Horizons, Journal of Business Ethics, and International Journal of AuditingProfessor Gold currently serves as editor at The Accounting Review (2020-2023) and Maandblad voor Accountancy en Bedrijfseconomie (since 2018). She is a member of the editorial board of Auditing: A Journal of Practice and Theory.

Prof. dr. Philip Wallage

Prof. dr. Philip Wallage

Professor of Auditing at VU University Amsterdam and University of Amsterdam