Concepedia

Going Concern Risk

Going Concern Risk is the risk that an entity may not be able to continue its operations and meet its obligations in the normal course of business for a reasonable period, typically one year from the date of the financial statements, thereby casting significant doubt on the appropriateness of preparing financial statements on a going concern basis.

41

Publications

2.6K

Citations

81

Authors

60

Institutions

Publications per year

2017–2026

9

Parents

Publications

41

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

Risk Management in Client Acceptance Decisions

Karla M. Johnstone, Jean C. Bedard · The Accounting Review · 2003 · 283 citations

, , +13

Default on Debt Obligations and the Issuance of Going-Concern Opinions.

Kevin C. W. Chen, Bryan K. Church · Auditing A Journal of Practice & Theory · 1992 · 235 citations

, , +7

Threats to Auditor Independence: The Impact of Relationship and Economic Bonds

Ping Ye, Elizabeth Carson, Roger Simnett · Auditing A Journal of Practice & Theory · 2011 · 172 citations

, , +15

The Relation between Going-Concern Opinions and the Auditor's Loss Function

Timothy J. Louwers · Journal of Accounting Research · 1998 · 155 citations

, , +17

1–5 of 41

Authors

81

  1. MA
    Marshall A. Geiger

    University of Richmond, United States

    5 publications · 535 citations

    5

    h-index

  2. MW
    Marleen Willekens

    KU Leuven, Belgium

    4 publications · 617 citations

    4

    h-index

  3. KR
    K. Raghunandan

    Florida International University, United States

    3 publications · 441 citations

    3

    h-index

  4. EC
    Elizabeth Carson

    UNSW Sydney, Australia

    3 publications · 594 citations

    3

    h-index

  5. NF
    Neil Fargher

    Australian National University, Australia

    2 publications · 422 citations

    2

    h-index

1–5 of 81

Institutions

60

  1. University of Richmond

    Richmond, United States

    3 h-index

    3 publications

    146 citations

  2. Singapore Management University

    Singapore, Singapore

    2 h-index

    2 publications

    152 citations

  3. Australian National University

    Canberra, Australia

    2 h-index

    7 publications

    2.3K citations

  4. Florida International University

    Miami, United States

    2 h-index

    2 publications

    121 citations

  5. RMIT University

    Melbourne, Australia

    2 h-index

    2 publications

    69 citations

  6. University of Wisconsin–Madison

    Madison, United States

    2 h-index

    2 publications

    314 citations

  7. Georgia State University

    Atlanta, United States

    2 h-index

    2 publications

    193 citations

  8. KU Leuven

    Leuven, Belgium

    2 h-index

    3 publications

    304 citations

1–8 of 60

Venues

  1. SSRN Electronic Journal

    Repository · 6 publications · 249 citations

    6

    h-index

  2. Auditing A Journal of Practice & Theory

    AJPT · 5 publications · 871 citations

    5

    h-index

  3. Journal of Accounting Research

    JAR · 2 publications · 293 citations

    2

    h-index

  4. Journal of Accounting Auditing & Finance

    JAAF · 2 publications · 122 citations

    2

    h-index

  5. Journal of Information Technology

    JIT · 2 publications · 33 citations

    2

    h-index

1–5