Audit Reporting for Going-concern Uncertainty: a Research Synthesis

Audit reporting for going-concern uncertainty: ..

Audit Reporting for Going-Concern Uncertainty: A Research Synthesis

LaSalle, R., and A. Anandarajan. 1996. Auditors’ Views on the Type of Audit Report Issued to Entities with Going Concern Uncertainties. Accounting Horizons (June) Vol. 10(2): pp. 51-72.

for going-concern uncertainty: a research synthesis

LaSalle, R.A., and A. Anandarajan. 1997. Bank Loan Officers’ Reactions to Audit Reports Issued to Entities with Litigation and Going Concern Uncertainties. Accounting Horizons (June) Vol.11(2), pp. 33-41.

In this synthesis we review research on going-concern modified audit opinions (GCOs) and develop a framework to categorize this research. We identify three major areas of research: (1) determinants of GCOs that include client factors, auditor factors, aud