Practitioner perspectives on going concern opinion research and suggestions for further study, part 2, reporting environment and the decision-making process
Year of publication: |
2024
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Authors: | Geiger, Marshall A. ; Gold, Anna ; Wallage, Philip |
Published in: |
Accounting horizons : a quarterly publication of the American Accounting Association. - Sarasota, Fla. : American Accounting Association, ISSN 0888-7993, ZDB-ID 638756-1. - Vol. 38.2024, 2, p. 169-178
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Subject: | auditor going concern opinions | audit practitioner views | audit practice | auditor reports | Wirtschaftsprüfung | Financial audit | Berichtswesen | Reporting | Jahresabschlussprüfung | Financial statement audit | Fortführungsprinzip | Going concern | Dienstleistungsqualität | Service quality |
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Geiger, Marshall A., (2024)
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Lim, Lucy, (2016)
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Audit reporting for going-concern uncertainty : a research synthesis
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