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We predict that the provision of CSR assurance and financial audit by the same audit firm creates CSR\u2010related knowledge spillovers from the CSR assurance team to the financial audit engagement team, which helps in the auditor's assessment of going\u2010concern risk. Using more than 28,000 firm\u2010year observations from 55 countries, we document that, relative to audit firms that provide only the financial audit, audit firms that provide both CSR assurance and financial audit for the same client (i) issue more frequent going\u2010concern opinions and have lower Type II going\u2010concern errors, (ii) have clients that book larger environmental and litigation provisions, (iii) report earnings that are more persistent and value\u2010relevant and are less likely to book income\u2010decreasing earnings restatements, and (iv) do not charge higher audit fees or total fees. Our results are important especially because of firms' increasing exposure to CSR risks and the growing number of countries that require assurance of CSR reports.<\/jats:p>","DOI":"10.1111\/1911-3846.12560","type":"journal-article","created":{"date-parts":[[2019,8,31]],"date-time":"2019-08-31T15:03:12Z","timestamp":1567263792000},"page":"1248-1289","update-policy":"https:\/\/doi.org\/10.1002\/crossmark_policy","source":"Crossref","is-referenced-by-count":125,"title":["Implications of the Joint Provision of CSR Assurance and Financial Audit for Auditors' Assessment of Going\u2010Concern Risk"],"prefix":"10.1111","volume":"37","author":[{"given":"Lorenzo Dal","family":"Maso","sequence":"first","affiliation":[{"name":"ESSEC Business School"}],"role":[{"vocabulary":"crossref","role":"author"}]},{"given":"Gerald J.","family":"Lobo","sequence":"additional","affiliation":[{"name":"University of Houston\u2014Bauer College of Business"}],"role":[{"vocabulary":"crossref","role":"author"}]},{"given":"Francesco","family":"Mazzi","sequence":"additional","affiliation":[{"name":"University of Florence"}],"role":[{"vocabulary":"crossref","role":"author"}]},{"given":"Luc","family":"Paugam","sequence":"additional","affiliation":[{"name":"HEC Paris and SnO"}],"role":[{"vocabulary":"crossref","role":"author"}]}],"member":"311","published-online":{"date-parts":[[2020,4,23]]},"reference":[{"key":"e_1_2_10_2_1","doi-asserted-by":"publisher","DOI":"10.1108\/AAAJ-12-2013-1554"},{"key":"e_1_2_10_3_1","doi-asserted-by":"publisher","DOI":"10.2307\/2491000"},{"key":"e_1_2_10_4_1","doi-asserted-by":"publisher","DOI":"10.1007\/s11156-006-9430-y"},{"key":"e_1_2_10_5_1","doi-asserted-by":"publisher","DOI":"10.1016\/j.jacceco.2018.09.001"},{"key":"e_1_2_10_6_1","doi-asserted-by":"publisher","DOI":"10.2308\/accr.2003.78.3.611"},{"key":"e_1_2_10_7_1","unstructured":"Association of Chartered Certified Accountants (ACCA).2011. 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