continue as a going concern is impaired. For fixed asset-intensive firms, however, regulatory inspections consistently identify … their going concern evaluation and the accuracy of that evaluation. Using probit regression on financial and auditing data … likelihood that an auditor issues a going concern modification. We test the accuracy of the auditor's going concern evaluation by …

This paper examines the issuance and accuracy of going-concern audit opinions after China's auditing standards reform … in 2016. We find that auditors are more likely to issue a going-concern opinion after the reform and Type II errors … strengthen the auditor's responsibility for going-concern audits and adjust the alternatives of GCO disclosure location in audit …

the going concern of businesses, there is a growing need to monitor progress and trends in the field. As such, the study … aims to analyse the evolution of prediction models for going concern and business failure in the literature over the past … publications with many collaborations. The analysis of the author's keywords revealed key themes such as going concern probability …