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.
This study is designed to examine whether economic forces and regulation (institutions) affect audit different conditional on whether these audits are executed for Public interest entities, privately owned business or owner-managed business.
The authors propose to examine how the production of audits and its quality is affected by the accounting information system design of the client. The idea would be to gauge audit production efficiency and the quality of the client’s AIS.
This study aims at identifying what client characteristics affect the perception of internal control quality and whether this perception is substantiated by the quality of the internal controls that are actually present.
It is proposed that auditors overestimate specialists’ competence. The teams wants to conduct an experiment to examine whether auditors rely more on the high status specialists than the situation would warrant.