Höfmann, Michelle; Pott, Christiane; Quick, Reiner - In: International Journal of Auditing 28 (2023) 2, pp. 408-431
This study investigates the impact of two changes to the auditor's report - a separate section addressing going concern uncertainties (GCU section [GCUsec]) and information on management and auditor responsibilities - and the characteristics of the audit committee on bank directors' perceptions...