Aligning disclosure requirements for managerial assessments of going concern risk : initial evidence from New Zealand
Matthew Grosse, Tom Scott, Zeting Zang
| Year of publication: |
2024
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|---|---|
| Authors: | Grosse, Matthew ; Scott, Tom ; Zang, Zeting |
| Published in: |
Accounting and finance. - Melbourne : Wiley-Blackwell, ISSN 1467-629X, ZDB-ID 1482438-3. - Vol. 64.2024, 2, p. 1525-1547
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| Subject: | going concern | key audit matters | management disclosure | managerial assessment | Unternehmenspublizität | Corporate disclosure | Neuseeland | New Zealand | Führungskräfte | Managers | Wirtschaftsprüfung | Financial audit | Risikomanagement | Risk management |
freely available
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1111/acfi.13188 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10015164417