Practitioner Perspectives on Going Concern Opinion Research and Suggestions for Further Study: Part 1—Outcomes and Consequences
报告了与荷兰审计从业者的讨论，了解他们对持续经营意见研究结果的看法，并总结从业者提出的未来研究主题，旨在弥合学术研究与实务之间的差距。
SYNOPSIS 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 and 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, we report on our discussions with practitioners and provide a summary of practitioner-informed GCO-related future research topics. In this first of a two-part sequence, we provide background information relating to our practitioner interactions, and summarize our discussions pertaining to GCO outcomes and GCO consequences, as well as future research. JEL Classifications: M42.