Explaining auditors' propensity to issue going-concern opinions in Australia after the global financial crisis
Carson, Elizabeth, Fargher, Neil, & Zhang, Yuyu (2019) Explaining auditors' propensity to issue going-concern opinions in Australia after the global financial crisis. Accounting and Finance, 59(4), pp. 2415-2453.
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Description
We document an increase in auditors issuing going-concern opinions in Australia over a prolonged period since the Global Financial Crisis that is not fully explained by changes in client risk. Overall, our evidence is consistent with auditors reporting more conservatively with the increased level of scrutiny from Australian Securities and Investments Commission inspections and other increased regulation, and in particular, the negative attention following the 2011–2012 inspections. As a result, auditor reports with reference to going-concern issues have become less informative regarding future corporate failure.
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| ID Code: | 114334 | ||
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| Item Type: | Contribution to Journal (Journal Article) | ||
| Refereed: | Yes | ||
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| Measurements or Duration: | 39 pages | ||
| Keywords: | Auditor, Going concern opinion, Post-GFC | ||
| DOI: | 10.1111/acfi.12313 | ||
| ISSN: | 0810-5391 | ||
| Pure ID: | 33251264 | ||
| Divisions: | Past > QUT Faculties & Divisions > QUT Business School Current > Schools > School of Accountancy |
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| Copyright Owner: | Consult author(s) regarding copyright matters | ||
| Copyright Statement: | This work is covered by copyright. Unless the document is being made available under a Creative Commons Licence, you must assume that re-use is limited to personal use and that permission from the copyright owner must be obtained for all other uses. If the document is available under a Creative Commons License (or other specified license) then refer to the Licence for details of permitted re-use. It is a condition of access that users recognise and abide by the legal requirements associated with these rights. If you believe that this work infringes copyright please provide details by email to [email protected] | ||
| Deposited On: | 30 Nov 2017 06:28 | ||
| Last Modified: | 25 Mar 2025 20:35 |
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