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Assurance Paper

In: Business and Management

Submitted By lijntje012
Words 1786
Pages 8
University of Amsterdam
Faculty of Economics and Business
Msc. Accountancy and Control
Assurance

Assurance: Essay Assignment

Assigned article:
Geiger, M.A., & Rama, D.V. (2006). Audit Firm Size and Going-Concern Reporting Accuracy. Accounting Horizons, 20(1), 1-17.

Additional articles:
Carcello, J.V. & Neal, T.L. (2000). Audit Committee Composition and Auditor Reporting. The Accounting Review, 75(4), 453-467.

Geiger, M.A. & Raghunandan, K. (2002). Auditor Tenure and Audit Reporting Failures. Auditing: A Journal of Practice & Theory, 21(1), 67-78.

Name: Karlijn Dirks
Student number: 10674837
Tutorial Group: 2 fulltime
Lecturer: drs. Francesco Campisi RA
Date: 10 February 2016
Paper: 8

* Summary
The papers that will be discussed in this essay all revolve around auditor reporting. Especially about issuing going-concern modified reports in relationship with different variables. The variable discussed in the first paper is audit firm size. For the second paper auditor tenure is the variable and for the final paper audit committee composition is the variable that will be looked at. The rest of this section will provide summaries of the three articles.

Paper 1. Geiger & Rama (2006) investigate whether audit firm size affects the accuracy of going-concern reporting. They look at two different type of errors, type I errors occur when a going-concern modified report is issued but the client does not go bankrupt. A type II error occurs when a client does go bankrupt but prior audit reports are without going-concern modifications. The authors identify three different audit firm sizes: big 4, national (second-tier) and regional (third-tier). In this study Geiger & Rama (2006) use companies with a first-time going-concern modified report over a period of 11 years. They run a logistic regression and the results...

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