What question did this study set out to answer?

This research investigates what influences auditors' decisions when reporting on firms' going concern uncertainties.

June 15, 2026

Going Concern Uncertainties: Disclaimer of Opinion versus Unqualified Opinion with Modified Wording.

Key Points

This research investigates what influences auditors' decisions when reporting on firms' going concern uncertainties.
Identified factors associated with auditors' report choices
Compared firms receiving disclaimers versus unqualified opinions
Analyzed audit report options under conditions of substantial doubt
Auditors show a preference for disclaimers in firms facing significant financial distress
Unqualified opinions with modified wording are often issued under less severe circumstances
Factors such as financial metrics and market conditions significantly influence auditors' decisions

Abstract

Abstract Identifies factors associated with auditors' choice between two types of ongoing concern reports. Nature of firms receiving a disclaimer and unqualified opinion with modified wording; Audit report options in the presence of substantial doubt about an entity's ability to continue as an ongoing concern.

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Cite This Study

LaSalle et al. (Sun,) studied this question.

synapsesocial.com/papers/6a2f980ca1cfeec490829195 https://doi.org/https://doi.org/10.2308/ajpt-9702242839

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