Audit Analytics’ latest report, Going Concerns: A Twenty-Two Year Review, examines the trends and statistics of going concerns (opinions qualified by uncertainty regarding the going concern assumption) filed with the Securities and Exchange Commission since 2000. Using data from the Audit Opinions database, this report takes a closer look at developments in going concern trends across company location, size and industry. Additionally, this year’s report specifically looks at going concerns in registration statements and investment companies. 

In this article, Audit Analytics provides a deeper discussion surrounding factors underlying the year-over-year trends in going concern numbers.