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


What?

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.

Why?

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)?

Knowledge dissemination:

2019 FAR International Conference Summary - Auditor Reporting for Going-Concern Uncertainty: Research Findings and Practitioner Perspectives

Practice note: 'Auditor Reporting for Going-Concern Uncertainty: Research Findings and implications for practitioners' - July 2019

FAR Working Paper: 'A Synthesis of Research on Auditor Reporting on Going-Concern Uncertainty: An Update and Extension' - July 2019

Routledge Publication of Auditor Going Concern Reporting

FAR Masterclass by Marshall Geiger, Anna Gold and Philip Wallage: "Going Concern Opinions (GCOs) in Theory & Practice"- 9 December 2019

FAR Podcast with Philip Wallage - ‘Going Concern Opinions (GCOs) in Theory & Practice’ - December 2019

FARview #4 met Prof. dr. Philip Wallage en Prof. dr. Jan Bouwens and pdf document

2020 FAR International online Conference Summary
- Presentation - Marshall Geiger (keynote speaker)
- Video
- Follow-up Q&A

FARview #8 Prof. Geiger on COVID-19 and the Going Concern Opinion

Practitioner Perspectives on Going Concern Opinion Research and Suggestions for Further Study Part 1—Outcomes and Consequences

Practitioner Perspectives on Going Concern Opinion Research and Suggestions for Further Study: Part 2—Reporting Environment and the Decision-Making Process

Back to overview
  • Project Number
    2017A01
  • Research team
    Prof. Marshall Geiger
    Prof. dr. Anna Gold
    Prof. dr. Philip Wallage
  • Involved University
    University of Richmond (USA)
  • Timeline
    09/2017 - 12/2018