FARview: What do Dutch auditors think about research findings on going concern opinions? with Prof. Marshall Geiger

In this Farview episode, Professor Marshall Geiger (University of Richmond) explores his research on “going concern” audit opinions and shares insights from discussions with Dutch practitioners.

In particular, he zooms in on joined work with Anna Gold and Philip Wallage, which has been published in Accounting Horizons.

Practitioner Perspectives on Going Concern Opinion Research and Suggestions for Further Study: Part 1—Outcomes and Consequences – Vrije Universiteit Amsterdam

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

A follow-up study to the discussed research, was presented by Dominic Detzen during a masterclass that was held last October. Here’s the link to the eleven minute summary of the masterclass

Excerpt FAR Masterclass ‘How do auditors assess and report on going concern?’