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Going concern opinions and fraud

Sub-themes: going concern and auditors' fraud detection

Projects

2021B03 - Auditors’ Going Concern Decisions: Insights from Practice (Prof. dr. M.A. Geiger)

Decisions regarding going concern opinions (GCO) are among auditors’ most important judgments, as GCOs impact the client company, financial statement users, financial markets, and auditors themselves.

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2021B02 - Improving auditor’s fraud planning judgements through premortem reasoning (Prof. S. Asare)

Auditors have difficulties planning an audit engagement to detect their client’s fraudulent financial reporting.

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2019B02 - Engaging auditors’ innovation mindset to improve fraud detection with data analytics (Prof. dr. Gold)

​In this study, we examine whether the use of an (inflexible) work program and encouraging auditors to identify value-added insights during the course of the audit impairs their judgments (i.e., fraud detection and identification of appropriate follow-up audit procedures), thereby inadvertently decreasing audit quality.

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2017B04 - Improving audit quality by enhancing auditor’s detection of markers of management deception (Prof. Peecher)

Based on two experiments, this study explores the effectiveness of using a (negative affect) instruction to improve auditor fraud detection and skepticism.

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2017A01 - Going concern opinions research synthesis (Prof. Geiger)

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.

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Publications

5th FAR International Conference booklet

Authors
Prof. dr. Wim Gijselaers
Prof. dr. Anna Gold
Tammie Schaefer PhD
Prof. dr. Marshall Geiger
Prof. dr. Jean Bédard
Prof. dr. Alain Schatt

FAR Masterclass Report - 9 December 2019: Masterclass by Marshall Geiger, Anna Gold and Philip Wallage on Going Concern Opinions (GCO's) in Theory and Practice

Authors
Prof. dr. Marshall Geiger
Prof. dr. Anna Gold
Prof. dr. Philip Wallage

A Synthesis of Research on Auditor Reporting on Going-Concern Uncertainty: An Update and Extension

Authors
Prof. dr. Marshall Geiger
Prof. dr. Anna Gold
Prof. dr. Philip Wallage

FAR Practice Note - Auditor Reporting for Going-Concern Uncertainty: Research Findings and implications for practitioners

Authors
Prof. dr. Marshall Geiger
Prof. dr. Anna Gold
Prof. dr. Philip Wallage

4th FAR International Conference booklet

Authors
Prof. dr. Murray R. Barrick
Prof. dr. Mark E. Peecher
Dr. Justin Leiby
Prof. dr. Reggy Hooghiemstra
Prof. dr. Marshall Geiger
Prof. dr. Anna Gold
Prof. dr. Philip Wallage
Prof. dr. Ann Vanstraelen
Dr. Sanne Janssen
Prof. dr. Robert Knechel

3rd FAR International Conference Proceedings

Authors
Prof. dr. Wim Gijselaers
Dr. Therese Grohnert
Prof. dr. Anna Gold
Prof. dr. Olof Bik RA
Prof. dr. Jan Bouwens
Prof. dr. Marleen Willekens
Prof. dr. Jeroen Suijs
Prof. dr. Mark E. Peecher
Prof. dr. Joseph Gerakos
Prof. Steven Salterio

FAR Literature Review: Engaging auditors’ innovation mindset to mitigate goal conflict and improve audit effectiveness with data analytics - thinking outside of the box

Authors
Prof. dr. Anna Gold
Ass. Prof. Tina D. Carpenter
Prof. Margaret H. Christ
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