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Open AccessArticle

Trusting/Distrusting Auditors’ Opinions

1
Department of Accounting and Information Systems, University of Texas, El Paso, TX 79968, USA
2
Department of Accounting and Finance, University of Hull, Hull HU6 7RX, UK
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School of Business, Yonsei University, Seoul 03722, Korea
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Facultad de Ciencias Económicas, Empresariales y Turismo, Universidad de Alcalá, Plaza de la Victoria 3, Alcalá de Henares, 28802 Madrid, Spain
*
Author to whom correspondence should be addressed.
Sustainability 2019, 11(6), 1666; https://doi.org/10.3390/su11061666
Received: 27 February 2019 / Revised: 14 March 2019 / Accepted: 15 March 2019 / Published: 19 March 2019
Trust relations are essential for effective interchanges in the financial markets. Investors (trustors), as well as other market participants, can only trust financial markets if they trust their auditors (trustees). In particular, the auditors’ assessment of the client’s financial condition and its ability to continue as a going concern is paramount to improving social capital and maintaining sustainable financial markets. Research shows that a going concern opinion may have immediate consequences for both the auditing profession and financial statement users. We use the Throughput Model to illustrate how different trust positions are aligned with a particular auditor’s decision-making pathway to enhance trust, distrust or no trust from the point of view of investors’ and creditors’. View Full-Text
Keywords: trust; social capital; audit report; sustainable financial markets trust; social capital; audit report; sustainable financial markets
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MDPI and ACS Style

Rodgers, W.; Guiral, A.; Gonzalo, J.A. Trusting/Distrusting Auditors’ Opinions. Sustainability 2019, 11, 1666. https://doi.org/10.3390/su11061666

AMA Style

Rodgers W, Guiral A, Gonzalo JA. Trusting/Distrusting Auditors’ Opinions. Sustainability. 2019; 11(6):1666. https://doi.org/10.3390/su11061666

Chicago/Turabian Style

Rodgers, Waymond; Guiral, Andrés; Gonzalo, José A. 2019. "Trusting/Distrusting Auditors’ Opinions" Sustainability 11, no. 6: 1666. https://doi.org/10.3390/su11061666

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