Trends in Auditor Reporting in Australia: A Synthesis and Opportunities for Research

被引：16
作者：
Carson, Elizabeth [1 ]
Fargher, Neil [2 ]
Zhang, Yuyu [3 ]
机构：
[1] UNSW Australia, Kensington, NSW, Australia
[2] Australian Natl Univ, Canberra, ACT 0200, Australia
[3] Queensland Univ Technol, Brisbane, Qld 4001, Australia
来源：
AUSTRALIAN ACCOUNTING REVIEW | 2016年 / 26卷 / 03期
关键词：
GLOBAL FINANCIAL CRISIS; GOING-CONCERN OPINIONS; MIXED LOGIT MODEL; CORPORATE BANKRUPTCY; INDEPENDENCE; INFORMATION; MARKET; ASSURANCE; ACCURACY; FAILURE;
D O I：
10.1111/auar.12124
中图分类号：
F8 [财政、金融];
学科分类号：
0202 ;
摘要：
The purpose of this review is to synthesise the existing research literature regarding audit reporting and, in particular, the going concern decision. We consider the findings of research conducted in Australia and New Zealand on these issues. We then analyse trends in audit reporting from 2005 to 2013. We identify an increase in auditors' reports highlighting going concern issues well beyond the global financial crisis period confirming that this period represents a period of prolonged economic uncertainty. We identify trends by audit firm type, by industry and company size. We analyse the subsequent year outcomes for firms receiving going concern opinions. We also identify opportunities for future research.
引用
收藏
页码：226 / 242
页数：17
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