The DOI matches its Crossref record; 173 of the 173 references it cites were found in a registry or an index.
Audit Reporting for Going-Concern Uncertainty: A Research Synthesis
Abstract
SUMMARY: In this synthesis we review research on going-concern modified audit opinions (GCOs) and develop a framework to categorize this research. We identify three major areas of research: (1) determinants of GCOs that include client factors, auditor factors, auditor-client relationships, and other environmental factors; (2) accuracy of GCOs; and (3) consequences arising from GCOs. We identify method-related considerations for researchers working in the area and identify future research opportunities.
Overview
The claims and statistics of this paper haven’t been checked yet.
Run the check — free, no account needed. It reads the open-access text and checks the sources it cites.
Integrity signals
Registry
Cites
Statistics
Verification
Claims the paper makes
The claims and statistics of this paper haven’t been checked yet.
Run the check — free, no account needed. It reads the open-access text and checks the sources it cites.
Self-check
Percentages, sums and reported differences re-computed from the paper’s own numbers.
The self-check needs the paper’s full text.
Citations
Cites
The pricing of options and corporate liabilities
Black, F., & Scholes, M. (1973) · Journal of Political Economy · doi:10.1086/260062 · Cited by 29,074
FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY
Altman, E. I. (1968) · The Journal of Finance · doi:10.1111/j.1540-6261.1968.tb00843.x · Cited by 14,888
ON THE PRICING OF CORPORATE DEBT: THE RISK STRUCTURE OF INTEREST RATES*
Merton, R. C. (1974) · The Journal of Finance · doi:10.1111/j.1540-6261.1974.tb03058.x · Cited by 10,581
Regression Models for Categorical and Limited Dependent Variables.
MTW, & Long, J. S. (1997) · Journal of the American Statistical Association · doi:10.2307/2965458 · Cited by 6,898
Financial Ratios and the Probabilistic Prediction of Bankruptcy
Ohlson, J. A. (1980) · Journal of Accounting Research · doi:10.2307/2490395 · Cited by 5,989
Interaction terms in logit and probit models
Ai, C., & Norton, E. C. (2003) · Economics Letters · doi:10.1016/s0165-1765(03)00032-6 · Cited by 4,599
Regret Theory: An Alternative Theory of Rational Choice Under Uncertainty
Loomes, G., & Sugden, R. (1982) · The Economic Journal · doi:10.2307/2232669 · Cited by 4,042
Methodological Issues Related to the Estimation of Financial Distress Prediction Models
Zmijewski, M. E. (1984) · Journal of Accounting Research · doi:10.2307/2490859 · Cited by 2,888
In Search of Distress RiskPreprint
Szilagyi, J., Hilscher, J., & Campbell, J. Y. (2008) · RePEc: Research Papers in Economics · Cited by 2,245
Forecasting Default with the Merton Distance to Default Model
Bharath, S. T., & Shumway, T. (2008) · Review of Financial Studies · doi:10.1093/rfs/hhn044 · Cited by 2,209
Cited by
A review of archival auditing research
DeFond, M., & Zhang, J. (2014) · Journal of Accounting and Economics · doi:10.1016/j.jacceco.2014.09.002 · Cited by 3,188
Christensen, B. E., Glover, S. M., & Wolfe, C. J. (2014) · AUDITING: A Journal of Practice & Theory · doi:10.2308/ajpt-50793 · Cited by 322
Evidence on going concern reporting before and after ASU 2014–15
Bakarich, K., & Baranek, D. (2020) · Accounting Research Journal · doi:10.1108/arj-06-2020-0165 · Cited by 4
Metadata
- Authors
- Carson, E., Fargher, N. L., Geiger, M. A., Lennox, C. S., Raghunandan, K., & Willekens, M.
- Venue
- AUDITING: A Journal of Practice & Theory
- Publisher
- American Accounting Association
- Published
- 2012-10-01
- Volume
- 32
- Issue
- Supplement 1
- Pages
- 353-384
- ISSN
- 0278-0380 (ISSN-L)
- 1558-7991
- OpenAlex
- W3123890019
- Cited by
- 359
- References
- 173
- FWCI
- 42.46
- Type
- journal article
- Language
- en
- Open access
- closed
About these checks
Registry, retraction, Cites and statistics results are computed, not judged, with one exception: a printed reference that no index lists is read once by a model before it counts as a citation error. Claims are extracted by a model and kept only when their quote appears verbatim in the text; each cited source is then checked, with a model’s help, for whether it says what the claim relies on. Those verdicts can be wrong — read the claim’s quote and the cited source before relying on one.
Statistics and arithmetic are recomputed, not judged.
Confidence bands are shown only for fields calibrated on our annotated test set. None is calibrated yet, so no band is shown.
What counts as a claim ›How we measure confidence ›How we check this ›
Are you an author, or do you see a problem with this page? Request a review
How to cite
Cite CoChat for the checks on this page, and the paper for its own findings.
- This page
- CoChat. (2026). Citation check: Audit Reporting for Going-Concern Uncertainty: A Research Synthesis. https://app.cochat.ai/papers/10.2308/ajpt-50324
- The paper
- Carson, E., Fargher, N. L., Geiger, M. A., Lennox, C. S., Raghunandan, K., & Willekens, M. (2013). Audit Reporting for Going-Concern Uncertainty: A Research Synthesis. AUDITING: A Journal of Practice & Theory. https://doi.org/10.2308/ajpt-50324
Data sources
Bibliographic data: Semantic Scholar, OpenAlex, Crossref.
Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).
Semantic Scholar’s data is described in: Kinney, R., et al. (2023). The Semantic Scholar Open Data Platform. arXiv:2301.10140.
