Going concern opinions and fraud
Sub-themes: going concern and auditors' fraud detection
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.
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.
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.
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.
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.