What do Dutch auditors think about research findings on going concern opinions?

What do Dutch auditors think about research findings on going concern opinions?

From FARview by Foundation for Auditing Research

January 13, 2026 · 25 min

About this episode

Marshall Geiger discusses Dutch auditors' perspectives on research findings related to going concern opinions.

Why are going concern opinions important? What do we know from previous research about going concern opinions? How do audit practitioners look at these findings? And: what are the practical take-aways? In this FARView podcast, Marshall Geiger (University of Richmond) digs into these questions. In particular, he zooms in on joined work with Anna Gold and Philip Wallage, which has been published in Accounting Horizons. You can also watch this podcast on Youtube: https://www.youtube.com/watch?v=NOxoPWrTfpU

People in this episode

Host: Marshall Geiger

Topics covered

  • going concern opinions
  • audit practices
  • research findings
  • practical take-aways
  • audit profession

Keywords

  • going concern
  • audit
  • research
  • practical implications
  • audit practitioners

Mentioned in this episode

Organizations: University of Richmond, Accounting Horizons

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