PulseExploreJournal ClubDebatesTrendingResearchersJournals
Instagram
HomeExploreJournal ClubTrending
Synapse
⌘+K
Synapse
June 15, 2026Auditing A Journal of Practice & Theory0 citations

Empirical Evidence Regarding the Auditor's Going-Concern Opinion Decision.

View Full Paper
JMJane F. Mutchler

Key Points

  • This research aims to identify factors that distinguish between firms receiving going-concern opinions and those receiving unqualified opinions.
  • Analyze problem companies based on identification criteria.
  • Examine decision patterns regarding auditor opinions and factors like company size and auditing firm.
  • Explore the relationship between opinions and SAS No. 34 guidance.
  • Most auditors align their opinions with SAS No. 34 guidance.
  • Identified patterns suggest significant influences from company size and auditing firm.
  • Differential factors between going-concern opinions and unqualified opinions elucidated.

Abstract

Abstract Problem company criteria are used to identify a set of problem companies. These problem companies are then analyzed to determine factors that distinguish between those that received a going-concern opinion and those that received an unqualified opinion. Decision patterns are analyzed, and the relationships between the opinion decision and the guidance offered by SAS No. 34, company size, and auditing firm are explored. The results suggest that most auditors follow the guidance offered by SAS No. 34.

Ask AI
Helpful
Bookmark
Share
View Full Paper

Cite This Study

Jane F. Mutchler (1986) studied this question.

synapsesocial.com/papers/6a2f96eca1cfeec4908281d1https://doi.org/10.2308/ajpt-4685013
Ask AI
Helpful
Bookmark
Share
View Full Paper