EconBiz - Find Economic Literature
    • Logout
    • Change account settings
  • A-Z
  • Beta
  • About EconBiz
  • News
  • Thesaurus (STW)
  • Academic Skills
  • Help
  •  My account 
    • Logout
    • Change account settings
  • Login
EconBiz - Find Economic Literature
Publications Events
Search options
Advanced Search history
My EconBiz
Favorites Loans Reservations Fines
    You are here:
  • Home
  • Search: subject_exact:"Going concern"
Narrow search

Narrow search

Year of publication
Subject
All
Going concern 273 Fortführungsprinzip 239 Financial audit 186 Wirtschaftsprüfung 186 going concern 80 Insolvenz 73 Insolvency 72 Dienstleistungsqualität 48 Service quality 48 Jahresabschlussprüfung 46 Financial statement audit 43 Deutschland 30 Germany 26 Börsenkurs 25 Share price 25 Berichtswesen 24 Reporting 24 USA 24 Corporate disclosure 23 United States 23 Unternehmenspublizität 23 Auditor's report 22 Bestätigungsvermerk 22 Audit regulation 20 Abschlussprüferrecht 18 Ankündigungseffekt 18 Announcement effect 18 Going Concern 18 Going-Concern-Prinzip 18 Bank 17 Fee (Remuneration) 17 Honorar 17 Financial crisis 16 Bilanzierungsgrundsätze 15 Corporate Governance 15 Accounting standards 14 Corporate governance 14 Finanzkrise 14 Audit quality 12 Accounting policy 11
more ... less ...
Online availability
All
Undetermined 113 Free 109 CC license 14
Type of publication
All
Article 251 Book / Working Paper 110 Other 1
Type of publication (narrower categories)
All
Article in journal 209 Aufsatz in Zeitschrift 209 Hochschulschrift 17 Graue Literatur 16 Non-commercial literature 16 Thesis 14 Arbeitspapier 12 Working Paper 12 Article 10 Aufsatz im Buch 9 Book section 9 research-article 6 Dissertation u.a. Prüfungsschriften 5 Collection of articles of several authors 2 Collection of articles written by one author 2 Conference paper 2 Konferenzbeitrag 2 Sammelwerk 2 Sammlung 2 review-article 2 Bibliografie enthalten 1 Bibliography included 1 Doctoral Thesis 1 Research Report 1
more ... less ...
Language
All
English 285 German 50 Undetermined 23 Spanish 2 Croatian 1 Indonesian 1
Author
All
Geiger, Marshall A. 9 Hammond, Paul 9 Opoku, Mustapha Osman 9 Kwakwa, Paul Adjei 8 Williams, David Douglas 6 Amen, Matthias 5 Groß, Paul J. 5 Omer, Thomas C. 5 Adam, Silke 4 Berglund, Nathan R. 4 Hossain, Sarowar 4 Knechel, W. Robert 4 Krishnan, Gopal 4 Ma, Yueran 4 Menon, Krishnagopal 4 Myers, Linda A. 4 Njoku, Jonathan 4 Provasi, Roberta 4 Riva, Patrizia 4 Ruiz-Barbadillo, Emiliano 4 Scheinkman, José Alexandre 4 Vanstraelen, Ann 4 Wilkins, Michael 4 Amin, Keval 3 Blay, Allen D. 3 Breesch, Diane 3 Brunelli, Sandro 3 Camacho-Miñano, María-del-Mar 3 Carson, Elizabeth 3 Drukarczyk, Jochen 3 Eickes, Stefan 3 Eshleman, John Daniel 3 Fargher, Neil L. 3 Foster, Benjamin P. 3 Grosse, Matthew 3 Guiral, Andrés 3 Hardies, Kris 3 Hay, David 3 Kaplan, Steven E. 3 Lobo, Gerald J. 3
more ... less ...
Institution
All
International Monetary Fund (IMF) 5 RWS-Verlag Kommunikationsforum <Köln> 2 Carson, Elizabeth, Accounting, Australian School of Business, UNSW 1 Centre of Business Analysis and Research 1 Centro de Estudos e Formação Avançada em Gestão e Economia (CEFAGE-UE), Universidade de Évora 1 EconWPA 1 ISEG - School of Economics and Management, Department of Economics, University of Lisbon 1 International Monetary Fund 1 Julius-Maximilians-Universität Würzburg 1 National Bureau of Economic Research 1 Simnett, Roger, Accounting, Australian School of Business, UNSW 1 Technische Universität Chemnitz 1 Tronnes, Per Christen, Accounting, Australian School of Business, UNSW 1 Verlag Dr. Kovač 1 Volkswirtschaftliche Fakultät, Ludwig-Maximilians-Universität München 1 Wirtschaftswissenschaftliche Fakultät, Friedrich-Schiller-Universität Jena 1
more ... less ...
Published in...
All
Auditing : a journal of practice & theory 24 WPg : Kompetenz schafft Vertrauen 8 Cogent Business & Management 7 Cogent business & management 7 Managerial auditing journal 7 Accounting horizons : a quarterly publication of the American Accounting Association 6 Contemporary accounting research : a journal of the Canadian Academic Accounting Association 6 International journal of auditing : IJA 6 The accounting review : a publication of the American Accounting Association 6 Advances in accounting : a research annual 5 Accounting and finance 4 International journal of critical accounting : IJCA 4 Asian journal of accounting research 3 Betriebswirtschaftliche Forschung und Praxis : BFuP 3 Economic research 3 International journal of disclosure and governance 3 Issues in accounting education 3 Journal of accounting and public policy 3 Journal of accounting, auditing & finance : JAAF 3 Managerial Auditing Journal 3 Review of accounting studies 3 Review of quantitative finance and accounting 3 Springer eBook Collection 3 Accounting and business research 2 Accounting and the public interest 2 Accounting in Europe 2 Accounting research journal 2 African journal of accounting, auditing and finance : AJAAF 2 Cogent economics & finance 2 Corporate ownership & control : international scientific journal 2 Der Betrieb 2 Enterprise law : contracts, markets, and laws in the US and Japan 2 Finanzwirtschaft, Unternehmensbewertung & Revisionswesen 2 IRZ : Zeitschrift für internationale Rechnungslegung 2 Jahrbuch für Controlling und Rechnungswesen 2 Journal of accounting & economics 2 Journal of accounting research 2 Journal of accounting, auditing & finance 2 Journal of business finance & accounting : JBFA 2 Journal of contemporary accounting & economics 2
more ... less ...
Source
All
ECONIS (ZBW) 308 RePEc 25 EconStor 12 Other ZBW resources 8 USB Cologne (EcoSocSci) 6 BASE 3
Showing 1 - 50 of 362
Cover Image
Predictive models of going concerns and business failure
Hammond, Paul; Opoku, Mustapha Osman; Kwakwa, Paul Adjei; … - In: Cogent business & management 10 (2023) 2, pp. 1-24
Given the global attention and attraction of many scholars and researchers to develop prediction models for determining the going concern of businesses, there is a growing need to monitor progress and trends in the field. As such, the study aims to analyse the evolution of prediction models for...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014503346
Saved in:
Cover Image
Determinants of going-concern audit opinion
Didied, Neni Meidawati; Dwitama, Difa Sukma - 2023
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014423375
Saved in:
Cover Image
Do going concern disclosures in the management report and audit report signal bankruptcy risk? : evidence from privately held firms
Alexeyeva, Irina; Sundgren, Stefan - In: International journal of auditing : IJA 26 (2022) 2, pp. 171-192
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013184308
Saved in:
Cover Image
Joining up prudential and resolution regulation for systemically important banks
Ebner, André; Westhoff, Christiane - 2024
We set out a stylised framework for the policies enacted to address the risks posed by systemically important institutions (SIIs) and to counter the too-big-to-fail (TBTF) problem, examining conceptually how far supervisory and resolution policies are complementary or substitutable. The...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015123024
Saved in:
Cover Image
Design features, market practices and loss absorption of AT1 instruments : is there anything to fix?
Serafini, Luca; Giovannini, Francesco - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015178432
Saved in:
Cover Image
Research trends in going concern assessment and financial distress in last two decades : a bibliometric analysis
Chiosea, Dorotheea-Beatrice-Ruxandra; Hategan, … - In: Risks : open access journal 12 (2024) 12, pp. 1-23
Over time, companies have faced many crises that have impacted their capacity to remain operational in the market. When going through periods of financial distress, companies must find solutions to face the risks and to fulfill the going concern assumption, which is an essential principle in...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015325254
Saved in:
Cover Image
Aligning disclosure requirements for managerial assessments of going concern risk : initial evidence from New Zealand
Grosse, Matthew; Scott, Tom; Zang, Zeting - In: Accounting and finance 64 (2024) 2, pp. 1525-1547
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015164417
Saved in:
Cover Image
Comments of the AFAANZ Auditing and Assurance Standards Committee on proposed International Standard on Auditing 570 (revised) going concern
Harding, Noel; Hay, David; Dharmasiri, Prabashi; Fu, Yi; … - In: Accounting and finance 64 (2024) 3, pp. 3157-3172
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015164651
Saved in:
Cover Image
CEO succession and auditor going concern decisions : an analysis of outsider CEOs and generalist skills
Evdokimov, Egor; Yusoff, Iliyas - In: Journal of accounting and public policy 43 (2024), pp. 1-15
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015056784
Saved in:
Cover Image
Financial distress, auditors' going concern modification (GCM) and investors' reaction in a concentrated ownership environment : new evidence from the Italian stock market
Brunelli, Sandro; Venuti, Francesco; Niederkofler, Thomas; … - In: International journal of disclosure and governance 21 (2024) 2, pp. 313-339
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014584062
Saved in:
Cover Image
Joining up prudential and resolution regulation for systemically important banks
Ebner, André; Westhoff, Christiane - 2024
We set out a stylised framework for the policies enacted to address the risks posed by systemically important institutions (SIIs) and to counter the too-big-to-fail (TBTF) problem, examining conceptually how far supervisory and resolution policies are complementary or substitutable. The...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015071011
Saved in:
Cover Image
How do auditors respond to clients' rollover risk?
Lobo, Gerald J.; Son, Myungsoo; Song, Hakjoon - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015358605
Saved in:
Cover Image
Comparison of going concern models with and without corporate governance
Hammond, Paul; Opoku, Mustapha Osman; Kwakwa, Paul Adjei; … - In: Cogent Business & Management 10 (2023) 2, pp. 1-27
This study examines the effectiveness of going-concern prediction models by comparing models that incorporate corporate governance variables with models based solely on financial ratios. The aim was to compare the predictive power of going-concern models that combine corporate governance...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014527455
Saved in:
Cover Image
Predictive models of going concerns and business failure
Hammond, Paul; Opoku, Mustapha Osman; Kwakwa, Paul Adjei; … - In: Cogent Business & Management 10 (2023) 2, pp. 1-24
Given the global attention and attraction of many scholars and researchers to develop prediction models for determining the going concern of businesses, there is a growing need to monitor progress and trends in the field. As such, the study aims to analyse the evolution of prediction models for...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014527560
Saved in:
Cover Image
Empirical study on the impact of working capital management on going concern of manufacturing firms in Ghana
Osei, Abednego; Agyemang, Andrew Osei; Amoah, Joseph Owusu - In: Cogent Business & Management 10 (2023) 2, pp. 1-26
Businesses strive for effective working capital management (WCM) since ineffective WCM influences firms' failure in developing economies. However, the connection between WCM and the going concern of firms has not received significant quantitative attention. Hence, this study examines the impact...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014527712
Saved in:
Cover Image
M&A valuation for going concern: A case study using Samsung electronics’ adjusted EBITDA Multiple
Hong, Jee Woung; Meidell, Jan Erik; Kim, Hyun-Jung - In: Cogent Business & Management 10 (2023) 2, pp. 1-20
This study analyzes the limitations of EBITDA (Earnings Before Interest, Taxes, Depreciation and Amortization) Multiple from the perspective of the going concern principle. A new Adjusted EBITDA Multiple that complements the limitations of the EBITDA Multiple is generated and applied to...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014527922
Saved in:
Cover Image
Variable considerations in ASC 606, earnings management and business continuity during crisis
Yassin, Mohammed M.; Al-Sraheen, Dea'a Al-Deen; Al … - In: International Journal of Financial Studies : open … 12 (2024) 1, pp. 1-17
The Financial Accounting Standards Board (FASB) released Accounting Standards Codification (ASC) 606, "Revenue from Contracts with Customers", with the aim of enhancing transparency to provide fairer representation and inhibit the misuse of revenues to manipulate earnings. During COVID-19,...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014501160
Saved in:
Cover Image
The informational value contained in the different types of auditor's opinions : evidence from Portugal
Carvalho, Paulo Viegas de; Ferrão, Joaquim; Alves, … - In: Cogent economics & finance 11 (2023) 1, pp. 1-21
This paper examines the distinct types of modified auditor opinions and the non-compliance with the legal certification of accounts, to assess whether they provide different relevant informational content on the risk of impending bankruptcies. The study also addresses the signalling effects when...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014500491
Saved in:
Cover Image
Comparison of going concern models with and without corporate governance
Hammond, Paul; Opoku, Mustapha Osman; Kwakwa, Paul Adjei; … - In: Cogent business & management 10 (2023) 2, pp. 1-27
This study examines the effectiveness of going-concern prediction models by comparing models that incorporate corporate governance variables with models based solely on financial ratios. The aim was to compare the predictive power of going-concern models that combine corporate governance...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014503317
Saved in:
Cover Image
Empirical study on the impact of working capital management on going concern of manufacturing firms in Ghana
Osei, Abednego; Agyemang, Andrew Osei; Amoah, Joseph Owusu - In: Cogent business & management 10 (2023) 2, pp. 1-26
Businesses strive for effective working capital management (WCM) since ineffective WCM influences firms' failure in developing economies. However, the connection between WCM and the going concern of firms has not received significant quantitative attention. Hence, this study examines the impact...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014504780
Saved in:
Cover Image
M&A valuation for going concern : a case study using Samsung electronics' adjusted EBITDA Multiple
Hong, Jee Woung; Meidell, Jan Erik; Kim, Hyunjung - In: Cogent business & management 10 (2023) 2, pp. 1-20
This study analyzes the limitations of EBITDA (Earnings Before Interest, Taxes, Depreciation and Amortization) Multiple from the perspective of the going concern principle. A new Adjusted EBITDA Multiple that complements the limitations of the EBITDA Multiple is generated and applied to...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014505081
Saved in:
Cover Image
Client importance and audit quality at the individual audit partner, office, and firm levels
Hossain, Sarowar; Coulton, Jeff; Wang, Jenny Jing - In: Abacus : a journal of accounting, finance and business … 59 (2023) 2, pp. 650-696
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014307486
Saved in:
Cover Image
Fraud and going-concern assessments during COVID-19 : perception of Fijian auditors
Devi, Jyotika; Guiwasa, Sereana; Shivani, Shiva; Nand, … - In: International journal of critical accounting : IJCA 13 (2023) 2, pp. 151-164
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014307762
Saved in:
Cover Image
Deferred tax asset valuation allowances and auditors' going concern evaluations
Bakke, Ashleigh; Kubick, Thomas R.; Wilkins, Michael - In: Auditing : a journal of practice & theory 42 (2023) 1, pp. 1-26
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014280990
Saved in:
Cover Image
Context-specific indicators to guide the judgement of a going concern for a company in business rescue
Lamprecht, Christiaan; Wyk, Hendrik A. van - In: Journal of economic and financial sciences : JEF 13 (2020) 1, pp. 1-11
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012321151
Saved in:
Cover Image
The indirect verification of the going concern assumption by analysing the threat of bankruptcy
Karas, Michal; Režňáková, Mária - In: Management : journal of contemporary management issues 25 (2020) 2, pp. 25-40
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012422952
Saved in:
Cover Image
Auditors' responsibility in assessing going concern assumption affected by Covid-19
Đorđević, Milica; Đukić, Tadija - In: Ekonomske teme 59 (2021) 1, pp. 77-93
The Covid-19 pandemic and the measures introduced to prevent its further spread have undoubtedly led to significant business uncertainties regarding the going concern principle. Not only has the global economy experienced negative effects of the pandemic, but a number of professions as well,...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012534569
Saved in:
Cover Image
Non-GAAP disclosure following going concern opinions
Liu, Junjun - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015358971
Saved in:
Cover Image
Going concern or liquidation legal procedure when women sit on the governing body? : primary evidence from the Italian scenario
Morrone, Carla; Venuti, Marco; Ferri, Salvatore; … - In: Shaping Tomorrow : Gender Perspectives in a Sustainable …, (pp. 337-347). 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015332130
Saved in:
Cover Image
Financial Auditing During Crisis: Assessing and Reporting Fraud and Going Concern Risk in Lebanon
Feghali, Khalil; Najem, Reine; Metcalfe, Beverly Dawn - In: Journal of Accounting and Management Information … 21 (2022) 4, pp. 575-603
Research Question - What is the impact of the Lebanese crisis on the financial auditing mission, mainly during assessing and reporting fraud and going concern risk? Motivation - So far, the academic research covering the Lebanese crisis is still rare. Hence, the spillover of the financial...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015195968
Saved in:
Cover Image
Relationship among corporate reporting, corporate governance, going concern and investor confidence: Evidence from listed banks in sub Saharan Africa
Hammond, Paul; Opoku, Mustapha Osman; Kwakwa, Paul Adjei - In: Cogent Business & Management 9 (2022) 1, pp. 1-17
A vibrant financial sector has a lot to offer towards the growth and development of an economy. It is in this regard that investor confidence matters most to the sector. Although the financial sector in the sub-Saharan African region is still growing, there are some crises in the sector that...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014505443
Saved in:
Cover Image
How difficult is to understand the extended audit report?
Parte, Laura; Camacho-Miñano, María-Del-Mar; … - In: Cogent Business & Management 9 (2022) 1, pp. 1-25
The external audit report is a guarantee of financial information reliability that companies provide to the market for stakeholders' decisions. However, some firms did not disclose relevant information on company risks for users due to managers' pressure. Few years ago, auditors of listed...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014505576
Saved in:
Cover Image
Identification of factors for developing going concern prediction models
Hammond, Paul; Opoku, Mustapha Osman; Kwakwa, Paul Adjei - In: Cogent Business & Management 9 (2022) 1, pp. 1-15
The study aimed to identify factors that can be used in models that predict going concern of enterprises. The study employed the best-worst method of multi-criteria decision-making technique to evaluate and rank the factors. Twenty-one potential determinants were identified from the literature...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014505650
Saved in:
Cover Image
Regulatory sanction risk and going-concern reporting practices : evidence for privately held firms
Sundgren, Stefan; Svanström, Tobias - In: Accounting and business research 52 (2022) 4, pp. 377-416
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013362766
Saved in:
Cover Image
How difficult is to understand the extended audit report?
Parte, Laura; Camacho-Miñano, María-del-Mar; … - In: Cogent business & management 9 (2022) 1, pp. 1-25
The external audit report is a guarantee of financial information reliability that companies provide to the market for stakeholders' decisions. However, some firms did not disclose relevant information on company risks for users due to managers' pressure. Few years ago, auditors of listed...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014435999
Saved in:
Cover Image
Determinants of going-concern audit opinions : evidence from Vietnam stock exchange-listed companies
Pham Duc Hieu - In: Cogent economics & finance 10 (2022) 1, pp. 1-13
In this study, we aim to examine the effect of company and auditor characteristics on the issuance of going-concern opinions. The study population encompasses all financially distressed manufacturing companies listed on the Vietnam Stock Exchange during 2010-2019. The results indicate that the...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014500368
Saved in:
Cover Image
Identification of factors for developing going concern prediction models
Hammond, Paul; Opoku, Mustapha Osman; Kwakwa, Paul Adjei - In: Cogent business & management 9 (2022) 1, pp. 1-15
The study aimed to identify factors that can be used in models that predict going concern of enterprises. The study employed the best-worst method of multi-criteria decision-making technique to evaluate and rank the factors. Twenty-one potential determinants were identified from the literature...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014444509
Saved in:
Cover Image
Relationship among corporate reporting, corporate governance, going concern and investor confidence : evidence from listed banks in sub Saharan Africa
Hammond, Paul; Opoku, Mustapha Osman; Kwakwa, Paul Adjei - In: Cogent business & management 9 (2022) 1, pp. 1-17
A vibrant financial sector has a lot to offer towards the growth and development of an economy. It is in this regard that investor confidence matters most to the sector. Although the financial sector in the sub-Saharan African region is still growing, there are some crises in the sector that...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014444830
Saved in:
Cover Image
Auditors Scan News Headlines? The Prophetic Vision for Going-Concern Opinions
Appelbaum, Deniz; Duan, Huijue Kelly; Hu, Hanxin; Sun, Ting - 2022
Using Reuters data and machine learning, this paper explores the potential role of linguistic features of 972,144 business news headlines in going-concern opinion predictions. This research identifies 26,857 firm-year observations from their headlines from 2004 to 2016. For each observation in...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014244626
Saved in:
Cover Image
Going-Concern Debt of Financial Intermediaries
Ma, Yueran; Scheinkman, José Alexandre - 2022
We study asset and debt characteristics of US bank holding companies. We show that financial institutions, especially large institutions, are not just about holding discrete assets. Services and going-concern values are important, and capital market debt against going-concern values accounts for...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014090770
Saved in:
Cover Image
External audit in the function of providing assurance in the correctness of the assumptions about the going concern assumption
Vlaović Begović, Sanja; Tomašević, Stevan; … - In: Bizinfo (Blace) : časopis iz oblasti ekonomije … 13 (2022) 1, pp. 49-55
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013342042
Saved in:
Cover Image
Management going concern disclosure, mitigation plan, and failure prediction : implications from ASU 2014-15
Wang, Jingjing - In: The accounting review : a publication of the American … 97 (2022) 4, pp. 417-446
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013384510
Saved in:
Cover Image
Managerial ability and the accuracy of the going concern opinion
Berglund, Nathan R.; Herrmann, Donald R.; Lawson, Bradley P. - In: Accounting and the public interest 18 (2018) 1, pp. 29-52
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011978751
Saved in:
Cover Image
The international standards on auditing and the accuracy of auditors' going concern disclosures : evidence for private firms in a low litigious environment
Vandenhaute, Marie-Laure; Breesch, Diane; Kinnart, Benjamin - In: Accounting in Europe 21 (2024) 3, pp. 356-387
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015178163
Saved in:
Cover Image
How management disclosure and auditor disclosure affect auditor liability : the case of the going concern financial accounting standard
Owens, Joel; Saunders, K. Kelli; Schachner, Samantha; … - In: Auditing : a journal of practice & theory 43 (2024) 4, pp. 143-162
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015135169
Saved in:
Cover Image
Audit outcomes of non-financial misconduct
Chakrabarty, Bidisha; Hyman, Michael; Krishnan, Gopal - In: International journal of auditing : IJA 28 (2024) 4, pp. 652-675
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015137974
Saved in:
Cover Image
Practitioner perspectives on going concern opinion research and suggestions for further study, part 1, outcomes and consequences
Geiger, Marshall A.; Gold, Anna; Wallage, Philip - In: Accounting horizons : a quarterly publication of the … 38 (2024) 2, pp. 153-168
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014576973
Saved in:
Cover Image
Practitioner perspectives on going concern opinion research and suggestions for further study, part 2, reporting environment and the decision-making process
Geiger, Marshall A.; Gold, Anna; Wallage, Philip - In: Accounting horizons : a quarterly publication of the … 38 (2024) 2, pp. 169-178
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014576974
Saved in:
Cover Image
The Laurentian University financial scandal : accounting and audit deficiencies
Pilon, Marc; Ryan, Jo-Anne - In: Accounting perspectives : a journal of The Canadian … 23 (2024) 4, pp. 629-648
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015332142
Saved in:
Cover Image
Do auditors care about firm-level political risk?
Ma, Chen; Xu, Tu; Zhou, Jian; Fan, Siqi - In: Journal of accounting and public policy 48 (2024), pp. 1-30
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015333500
Saved in:
  • 1
  • 2
  • 3
  • 4
  • 5
  • 6
  • 7
  • 8
  • Next
  • Last
A service of the
zbw
  • Sitemap
  • Plain language
  • Accessibility
  • Contact us
  • Imprint
  • Privacy

Loading...