Auditor Reporting on Going-Concern Uncertainty: A Research Synthesis

124 Pages Posted: 16 Feb 2012

See all articles by Elizabeth Carson

Elizabeth Carson

University of New South Wales

Neil L. Fargher

Australian National University (ANU)

Marshall A. Geiger

University of Richmond

Clive S. Lennox

University of Southern California

Kannan Raghunandan

Florida International University (FIU) - School of Accounting

Marleen Willekens

Katholieke Universiteit Leuven (KUL)

Date Written: January 30, 2012

Abstract

In the following document we provide an extensive synthesis of the academic literature broadly related to reporting by auditors with respect to the issue of going-concern. Our intent is to provide information to the Public Company Oversight Board (PCAOB) that may prove to be useful in their standard-setting efforts.

Keywords: going concern, going-concern, auditor reporting

JEL Classification: M41

Suggested Citation

Carson, Elizabeth and Fargher, Neil L. and Geiger, Marshall A. and Lennox, Clive and Raghunandan, Kannan and Willekens, Marleen, Auditor Reporting on Going-Concern Uncertainty: A Research Synthesis (January 30, 2012). Available at SSRN: https://ssrn.com/abstract=2000496 or http://dx.doi.org/10.2139/ssrn.2000496

Elizabeth Carson

University of New South Wales ( email )

Sydney, NSW 2052
Australia
+612 9385 5822 (Phone)
+612 9385 5925 (Fax)

Neil L. Fargher (Contact Author)

Australian National University (ANU) ( email )

Canberra, Australian Capital Territory 2601
Australia

Marshall A. Geiger

University of Richmond ( email )

28 Westhampton Way
Richmond, VA 23173
United States
804-287-1923 (Phone)

Clive Lennox

University of Southern California ( email )

2250 Alcazar Street
Los Angeles, CA 90089
United States

Kannan Raghunandan

Florida International University (FIU) - School of Accounting ( email )

University Park
11200 SW 8th Street
Miami, FL 33199
United States
305-348-2582 (Phone)

Marleen Willekens

Katholieke Universiteit Leuven (KUL) ( email )

Naamsestraat 69
B-3000 Leuven
Belgium

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