持续经营意见研究的实践者视角与进一步研究建议:第二部分:报告环境与决策过程

IF 2.2 4区管理学 Q2 BUSINESS, FINANCE

Accounting Horizons Pub Date : 2023-09-01 DOI:10.2308/horizons-2023-014

Marshall A. Geiger, Anna Gold, P. Wallage

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引用次数: 0

摘要

在学术研究中，审计研究人员很少就所研究的现象或得出的结论与执业审计师进行接触。为了弥合这一差距，我们报告了与荷兰审计从业人员集中互动的结果、见解和观察结果，以及他们对最近关于审计师持续经营意见(GCO)决策的研究的看法。我们向从业人员提供了贺卡业务最近一些最突出的研究结果的摘要。我们后续讨论的目标是:(1)获得从业者对研究结果的反应，(2)从从业者的角度确定未来研究的相关问题。因此，在本系列文章的第二部分中，我们将讨论与贺卡业务报告环境和贺卡业务决策过程相关的从业者互动的结果，以及未来的研究方向。JEL分类:M42。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Practitioner Perspectives on Going Concern Opinion Research and Suggestions for Further Study: Part 2—Reporting Environment and the Decision-Making Process

Auditing researchers rarely engage practicing auditors regarding the phenomena examined, or conclusions reached, in academic research. In an attempt to bridge this gap, we report on the outcomes, insights, and observations from focused interactions with Dutch audit practitioners regarding their perspectives on recent research regarding auditor going concern opinion (GCO) decisions. We provided practitioners with a summary of some of the most salient recent GCO research findings. The goals of our subsequent discussions were to (1) obtain practitioners’ responses to the research findings, and (2) identify relevant issues for future study from the perspective of practitioners. Accordingly, in this second of a two-part sequence of articles, we discuss the outcomes of our interactions with practitioners related to the GCO reporting environment and the GCO decision-making process, as well as directions for future research. JEL Classifications: M42.

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来源期刊

Accounting Horizons BUSINESS, FINANCE-

CiteScore

3.80

自引率

4.00%

发文量

期刊介绍： Accounting Horizons is one of three association-wide journals published by the American Accounting Association AAA. This journal seeks to bridge academic and professional audiences with articles that focus on accounting, broadly defined, and that provide insights pertinent to the accounting profession. The contents of Accounting Horizons, therefore, should interest researchers, educators, practitioners, regulators, and students of accounting.