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Books > Business & Economics > Finance & accounting > Accounting > Financial reporting, financial statements
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Auditor Going Concern Reporting - A Review of Global Research and Future Research Opportunities (Paperback)
Loot Price: R1,332
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Auditor Going Concern Reporting - A Review of Global Research and Future Research Opportunities (Paperback)
Series: Routledge Studies in Accounting
Expected to ship within 12 - 17 working days
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Auditor reporting on going-concern-related uncertainties remains
one of the most challenging issues faced by external auditors.
Business owners, market participants and audit regulators want an
early warning of impending business failure. However, companies
typically do not welcome audit opinions indicating uncertainty
regarding their future viability. Thus, the auditor's decision to
issue a "going concern opinion" (GCO) is a complex and
multi-layered one, facing a great deal of tension. Given such a
rich context, academic researchers have examined many facets
related to an auditor's decision to issue a GCO. This monograph
reviews and synthesizes 182 recent GCO studies that have appeared
since the last significant review published in 2013 through the end
of 2019. The authors categorize studies into the three broad areas
of GCO: (1) determinants, (2) accuracy and (3) consequences. As an
integral part of their synthesis, they summarize the details of
each study in several user-friendly tables. After discussing and
synthesizing the research, they present a discussion of
opportunities for future research, including issues created or
exacerbated as a result of the global COVID-19 pandemic. This
monograph will be of assistance to researchers interested in
exploring this area of auditor responsibility. It will also be of
interest to auditing firms and individual practitioners wanting to
learn what academic research has examined and found regarding this
challenging aspect of audit practice. Auditing standard-setters and
regulators will find it of interest as the authors review numerous
studies examining issues related to audit policy and regulation,
and their effects on GCO decisions. The examination of GCO research
is extremely timely given the financial and business disruption
caused by the worldwide COVID-19 pandemic. This unprecedented
global event has caused companies, auditors and professional bodies
to revisit and reassess their approach to going concern, and to
think even more deeply about this fundamental business imperative.
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