A Multivariate Analysis of Auditor Decision Making in the Presence of Going-Concern Uncertainties

The purpose of this research was to determine how an auditor identifies a company with a potential going-concern problem and, given that identification, how an auditor decides whether a going-concern opinion should be issued. The focus for studying the opinion decision was on the relationship between financial statement variables and the opinion issued. Information about specific variables used for the opinion decision was gained through interviews with auditors and questionnaires answered by those same subjects. These variables, including ratios, SAS No. 34 variables (contrary information and mitigating factors) and other variables deemed important by auditors, were inputs into the modelling phase of the research.

Name thesis:degree_name

Ph.D.

Level thesis:degree_level

Dissertation

Discipline thesis:degree_discipline

Accountancy

Grantor

University of Illinois at Urbana-Champaign

Year dc:date

2014

Author dc:creator

• Mutchler, Jane Frances

• Business Administration, Accounting

Identifier

(UMI)AAI8410007

OAI identifier oai:identifier

oai:www.ideals.illinois.edu:2142/71385