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