Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/208823 
Authors: 
Year of Publication: 
2012
Series/Report no.: 
PhD Series No. 27.2012
Publisher: 
Copenhagen Business School (CBS), Frederiksberg
Abstract: 
The going-concern context has been the subject of much research and discussion for many years at both academic and professional levels. The International Standard on Auditing (ISA) 570 stipulates that the auditor should consider the appropriateness of managements’ use of the goingconcern assumption and to evaluate whether there are material uncertainties with respect to entity’s ability to continue as a going concern. Regardless of what is stated in the financial statement, the auditor should comment on going-concern uncertainty in the audit report if there is a doubt about firm’s ability to continue as a going concern. There is strong evidence that the auditor’s going-concern decision is a complex task with extensive consequences. The primary purpose of this thesis is to empirically provide significant basis to get better understanding of the challenging nature of the auditor’s going-concern reporting. This thesis deals with different aspects of auditor’s going-concern reporting and contributes mainly to the line of auditing research.
Persistent Identifier of the first edition: 
ISBN: 
9788792842817
Creative Commons License: 
cc-by-nc-nd Logo
Document Type: 
Doctoral Thesis

Files in This Item:
File
Size





Items in EconStor are protected by copyright, with all rights reserved, unless otherwise indicated.