Going-concern uncertainties in pre-bankrupt audit reports : new evidence regarding discretionary accruals and wording ambiguity
Year of publication: |
2008
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Authors: | Arnedo, Laura ; Lizarraga, Fermín ; Sánchez, Santiago |
Published in: |
International journal of auditing : IJA. - Oxford : Blackwell, ISSN 1090-6738, ZDB-ID 1449360-3. - Vol. 12.2008, 1, p. 25-44
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Subject: | Insolvenz | Insolvency | Prüfungsstandards | Auditing standards | Abschlussprüferrecht | Audit regulation | Normbefolgung | Legal compliance | Rechtsdurchsetzung | Law enforcement | Spanien | Spain |
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