Marshall A. Geiger, Anna Gold, Philip Wallage

Auditor Going Concern Reporting (eBook, PDF)

A Review of Global Research and Future Research Opportunities

• Format: PDF

Produktbeschreibung

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.

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Produktdetails

• Verlag: Taylor & Francis
• Seitenzahl: 180
• Erscheinungstermin: 9. Juni 2021
• Englisch
• ISBN-13: 9781000392012
• Artikelnr.: 61576973

Autorenporträt

Marshall A. Geiger is the CSX Chair in Management and Accounting and Professor of Accounting at the University of Richmond.

Anna Gold is Professor at the Vrije Universiteit Amsterdam (VU), adjunct professor at NHH and Editor at The Accounting Review.

Philip Wallage is Professor at the Vrije Universiteit Amsterdam (VU) and at the Universiteit van Amsterdam (UvA).

Inhaltsangabe

PART I 1. Introduction and Overview PART II 2. Determinants of GCOs: Client
Characteristics 3. Determinants of GCOs: Auditor Characteristics 4.
Determinants of GCOs: Auditor-Client Relationship Characteristics 5.
Determinants of GCOs: Environmental Factors 6. Accuracy of GCOs 7.
Consequences of GCOs PART III 8. Opportunities for Future Research 9.
Research Issues Related to COVID-19 PART IV 10. Concluding Remarks