Auditor Reporting on Going-Concern Uncertainty: A Research Synthesis

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