000			03299cam a22003378i 4500
001			21838010
003			BD-DhUL
005			20221114115515.0
008			201211s2021 enka b 001 0 eng
010			_a 2020054560
020			_a9780367649487 (hbk)
040			_aDLC _beng _erda _cDLC _dBD-DhUL
042			_apcc
050	0	0	_aHF5667.6 _b.G45 2021
082			_a657.452 _bGEA
100	1		_aGeiger, Marshall A.
245	1	0	_aAuditor going concern reporting : _ba review of global research and future research opportunities / _cMarshall A. Geiger, Anna Gold and Philip Wallage.
260			_aLondon ; _aNew York : _bRoutledge, _c2021.
300			_axi, 168 p. : _bill. ; _c24 cm.
365			_aGBP _b120.00
490	0		_aRoutledge studies in accounting.
504			_aIncludes bibliographical references and index.
520			_a"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"-- _cProvided by publisher.
650		0	_aAuditors' reports.
650		0	_aAuditing.
700	1		_aGold, Anna. _ejt. aut.
700	1		_aWallage, Philip. _ejt. aut.
776	0	8	_iOnline version: _aGeiger, Marshall A., _tAuditor going concern reporting _dNew York : Routledge, 2021. _z9781003127093 _w(DLC) 2020054561
906			_a7 _bcbc _corignew _d1 _eecip _f20 _gy-gencatlg
942			_2ddc _cBK
999			_c257486 _d257486