Next Article in Journal
Root Cause Analysis in Post Project Phases as Application of Knowledge Management
Previous Article in Journal
The Effect of Tree-Planting Patterns on the Microclimate within a Courtyard
Open AccessArticle

Trusting/Distrusting Auditors’ Opinions

Department of Accounting and Information Systems, University of Texas, El Paso, TX 79968, USA
Department of Accounting and Finance, University of Hull, Hull HU6 7RX, UK
School of Business, Yonsei University, Seoul 03722, Korea
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;
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
Show Figures

Figure 1

MDPI and ACS Style

Rodgers, W.; Guiral, A.; Gonzalo, J.A. Trusting/Distrusting Auditors’ Opinions. Sustainability 2019, 11, 1666.

AMA Style

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

Chicago/Turabian Style

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

Find Other Styles
Note that from the first issue of 2016, MDPI journals use article numbers instead of page numbers. See further details here.

Article Access Map by Country/Region

Search more from Scilit
Back to TopTop