Articlegreen2016

Trends in Auditor Reporting in Australia: A Synthesis and Opportunities for Research

Elizabeth Carson · NEIL L. FARGHER · Yuyu Zhang

26 citations0/0 files storedAustralian Accounting Review

No readable copy stored yet — this record is metadata only.

No open-access location is known for this record yet.

Literature note Cite in a project Citation map

Auditing, Earnings Management, Governance Financial Distress and Bankruptcy Prediction Corporate Governance and Financial Management

Abstract

The purpose of this review is to synthesise the existing research literature regarding audit reporting and, in particular, the going concern decision. We consider the findings of research conducted in Australia and New Zealand on these issues. We then analyse trends in audit reporting from 2005 to 2013. We identify an increase in auditors’ reports highlighting going concern issues well beyond the global financial crisis period confirming that this period represents a period of prolonged economic uncertainty. We identify trends by audit firm type, by industry and company size. We analyse the subsequent year outcomes for firms receiving going concern opinions. We also identify opportunities for future research.

Paper brief

Loading…

Cite this work

Citation unavailable for this work.

BibTeX RIS CSL-JSON

No public copy is stored for this record, so only the metadata is cited.

Citations in this library

Citation map →

Stored only when both papers are in the corpus — 26 citations exist upstream.

References

2006Audit Partner Tenure and Audit Quality 2009A Model and Literature Review of Professional Skepticism in Auditing 2002Auditor independence and fee dependence 2011Impact of Assurance and Assurer's Professional Affiliation on Financial Analysts' Assessment of Credibility of Corporate Social Responsibility Information 2004Predicting Firm Financial Distress: A Mixed Logit Model 2012Audit Reporting for Going-Concern Uncertainty: A Research Synthesis 2008Mandatory audit firm rotation and audit quality 2011Threats to Auditor Independence: The Impact of Relationship and Economic Bonds

Cited by

2017Explaining auditors’ propensity to issue going‐concern opinions in Australia after the global financial crisis 2017Client importance and audit quality, office level evidence from the banking industry: a pitch

Explore the map →

Papers that cite the same references — the relational fallback while embeddings are still backfilling.

Imported from OpenAlex (CC0) — nothing here is generated.