Research issues related to COVID-19
Marshall A. Geiger, Anna Gold, Philip Wallage · 2021
This is the second of two chapters examining future going-concern opinion (GCO) research opportunities. This chapter discusses areas of future research opportunity created or exacerbated by the global COVID-19 pandemic with respect to auditor GCO reporting and the heightened interest in what auditors’ report about going-concern uncertainty. This discussion expands the discussion of future research opportunities from the previous chapter, and focuses more acutely on the research issues created as a result of the global pandemic and the resultant increase in issues related to going-concern uncertainty.