Auditor going concern reporting : a review of global research and future research opportunities

Intro -- Half Title -- Series Information -- Title Page -- Copyright Page -- Dedication -- Contents -- List of illustrations -- Acknowledgments -- List of abbreviations -- About the authors -- Part I -- 1 Introduction and overview -- Notes -- References -- Appendix 1.1 List of journals searched -- Part II -- 2 Determinants of GCOs: Client characteristics -- Measures of financial distress obtained from the financial statements -- Client financial characteristics as reflected in the audit report -- Research on bankruptcy probability -- Measures obtained from outside the financial statements -- Financial reporting quality -- Corporate governance -- Book values and liquidation values -- References -- 3 Determinants of GCOs: Auditor characteristics -- Auditor judgments -- Audit firm size -- GCO issuance and error rates -- Studies on Big N audit firm mergers and closings -- Other size-related factors -- Industry specialization -- Auditor organizational forms -- Firm workload -- Audit office effects -- Characteristics of audit firm personnel -- Partner characteristics -- Audit staff characteristics -- Note -- References -- 4 Determinants of GCOs: Auditor-client relationship characteristics -- Economic bonding -- Fee concessions -- Audit firm switching and opinion shopping -- Audit firm tenure -- Personal relationships between auditors and clients -- Audit report lag -- Other auditor-client relationship factors -- References -- 5 Determinants of GCOs: Environmental factors -- Global Financial Crisis -- Litigation -- Auditing standards and the regulatory environment -- Auditing standards -- Regulatory environment -- Sarbanes-Oxley effects -- Concluding remarks about regulatory influences -- Market structure and competition -- National differences -- Note -- References -- 6 Accuracy of GCOs -- GCO accuracy and auditor attributes.