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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. If you want to know more, you can find the publications here: Practitioner Perspectives on Going Concern Opinion Research and Suggestions for Further Study: Part 1—Outcomes and Consequences: https://research.vu.nl/en/publication... Practitioner Perspectives on Going Concern Opinion Research and Suggestions for Further Study: Part 2—Reporting Environment and the Decision-Making Process: https://research.vu.nl/en/publication... You can also listen to this podcast via Soundcloud: https://soundcloud.com/auditingresear... And of course, the podcast is also available via related channels (e.g. Spotify: https://open.spotify.com/show/20OvQBq... ).