Going Concern Disclosure for Local Governments

Going concern opinions (GCOs) indicate that auditors have significant doubt about an entity’s ability to continue operation one year after the financial statement date. This study addresses the following research questions: What are the factors that motivate auditors to issue GCOs to governmental en...

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Bibliographic Details
Main Authors: Nancy Chun Feng, Daniel G. Neely
Format: Article
Language:English
Published: Midwest Public Affairs Conference 2017-07-01
Series:Journal of Public and Nonprofit Affairs
Subjects:
Online Access:http://www.jpna.org/index.php/jpna/article/view/75