Concepedia

Going Concern Assessment

Going Concern Assessment is a professional evaluation conducted by auditors to determine whether an entity’s financial statements are prepared on a going concern basis, distinguishing it from other audit opinions by focusing specifically on the entity’s ability to continue operations for the foreseeable future without liquidation or material curtailment of activities.

174

Publications

11.5K

Citations

308

Authors

181

Institutions

Publications per year

2017–2026

46

Parents

Children

Publications

174

Audit Committee Composition and Auditor Reporting

Joseph V. Carcello, Terry L. Neal · The Accounting Review · 2000 · 889 citations

, , +15

The Influence of Contrary Information and Mitigating Factors on Audit Opinion Decisions on Bankrupt Companies

Jane F. Mutchler, William S. Hopwood, James M. McKeown · Journal of Accounting Research · 1997 · 432 citations

, , +17

Audit Reporting for Going-Concern Uncertainty: A Research Synthesis

Elizabeth Carson, Neil Fargher, Marshall A. Geiger et al. · Auditing A Journal of Practice & Theory · 2012 · 370 citations

, , +17

A Multivariate Analysis of the Auditor's Going-Concern Opinion Decision

Jane F. Mutchler · Journal of Accounting Research · 1985 · 348 citations

, , +17

Client Conservatism and Auditor-Client Contracting

Yoonseok Zang, Chee Yeow Lim, Mark L. DeFond · Singapore Management University Institutional Knowledge (InK) (Singapore Management University) · 2012 · 294 citations · Full text

, , +17

1–5 of 174

Authors

308

  1. MA
    Marshall A. Geiger

    University of Richmond, United States

    11 publications · 1.3K citations

    11

    h-index

  2. HC
    Hian Chye Koh

    Nanyang Technological University, Singapore

    6 publications · 591 citations

    6

    h-index

  3. NF
    Neil Fargher

    Australian National University, Australia

    5 publications · 592 citations

    5

    h-index

  4. KR
    K. Raghunandan

    Florida International University, United States

    5 publications · 553 citations

    5

    h-index

  5. JV
    Joseph V. Carcello

    University of Tennessee at Knoxville, United States

    4 publications · 1.2K citations

    4

    h-index

1–5 of 308

Institutions

181

  1. University of Richmond

    Richmond, United States

    8 h-index

    9 publications

    755 citations

  2. University of Southern California

    Los Angeles, United States

    7 h-index

    7 publications

    498 citations

  3. Nanyang Technological University

    Singapore, Singapore

    5 h-index

    8 publications

    916 citations

  4. Australian National University

    Canberra, Australia

    5 h-index

    10 publications

    2.4K citations

  5. UNSW Sydney

    Sydney, Australia

    5 h-index

    7 publications

    263 citations

  6. University of Tennessee at Knoxville

    Knoxville, United States

    5 h-index

    6 publications

    1.4K citations

  7. California Southern University

    Chandler, United States

    4 h-index

    4 publications

    450 citations

  8. University of California, Riverside

    Riverside, United States

    4 h-index

    4 publications

    194 citations

1–8 of 181

Venues

  1. Auditing A Journal of Practice & Theory

    AJPT · 18 publications · 2.2K citations

    18

    h-index

  2. SSRN Electronic Journal

    Repository · 11 publications · 395 citations

    10

    h-index

  3. Managerial Auditing Journal

    MAJ · 10 publications · 390 citations

    10

    h-index

  4. Journal of Accounting Research

    JAR · 6 publications · 1.3K citations

    6

    h-index

  5. Contemporary Accounting Research

    CAR · 6 publications · 682 citations

    6

    h-index

1–5