Auditor Reporting on Going Concern Uncertainty: A Research Synthesis
In the following document we provide an extensive synthesis of the academic literature broadly related to reporting by auditors with respect to the issue of going-concern. Our intent is to provide information to the Public Company Oversight Board (PCAOB) that may prove to be useful in their standard-setting efforts.
Carson, Elizabeth, Neil L. Fargher, Marshall A. Geiger, Clive S. Lennox, Kannan Raghunandan, and Marleen Willekens. Auditor Reporting on Going-Concern Uncertainty: A Research Synthesis. Research Monograph. 2012.