Auditor Reporting on Going-Concern Uncertainty: A Research Synthesis
124 Pages Posted: 16 Feb 2012
Date Written: January 30, 2012
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: Suggested Citation