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June 15, 2026Auditing A Journal of Practice & Theory

Auditor's Perceptions of the Going-Concern Opinion Decision.

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Authors

JMJane F. Mutchler

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Overview

Randomized trial explores auditor perceptions of variables influencing going-concern opinions, highlighting implications for standards.

Key Points

  • This research aims to understand auditors' perceptions regarding the going-concern opinion decision and the factors influencing it.
  • Auditor interviews conducted with subjects from Big Eight accounting firms.
  • Questionnaire developed to identify useful variables for recognizing going-concern issues.
  • Analysis of consensus among auditors about their roles in going-concern scenarios.
  • Interviews revealed a lack of consensus on auditors' roles amid uncertainties related to going-concern.
  • Questionnaire identified key variables perceived as important for identifying potential going-concern problems.
  • Insights from the study suggest areas for future research on auditing processes and decisions.

Cite This Study

Jane F. Mutchler (1984) studied this question.

synapsesocial.com/papers/6a2f982ba1cfeec490829356https://doi.org/10.2308/ajpt-4685168
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