Document Type

Article

Publication Date

2010

Source Publication

Journal of Accounting Literature

Source ISSN

0737-4607

Abstract

Shortly after the passage of SAS No. 59, Asare (1990) summarized the evolution of research on the going concern opinion (GCO) in order to evaluate the Auditing Standards Board's assumptions regarding the signals sent to the market via the GCO. Over the past twenty years, researchers have continued to investigate the importance of GCOs. The authors objectives are to bring current the evolution of standards, regulations, and literature concerning GCOs, to synthesize a body of research that still presents inconsistent findings, and to suggest future research that could further our understanding of GCO formation and consequences. Given the large volume of research on GCOs, their review will be especially helpful to researchers interested in examining new or unresolved issues within this field of accounting research.

Comments

Published version. Journal of Accounting Literature, Vol. 29 (2010): 59-141. Publisher Link. © University of Florida - Fisher School of Accounting 2010. Used with permission.

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