How management disclosure and auditor disclosure affect auditor liability : the case of the going concern financial accounting standard
Joel Owens, K. Kelli Saunders, Samantha Schachner, Todd A. Thornock
| Year of publication: |
2024
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|---|---|
| Authors: | Owens, Joel ; Saunders, K. Kelli ; Schachner, Samantha ; Thornock, Todd A. |
| Published in: |
Auditing : a journal of practice & theory. - Sarasota, Fla. : Assoc., ISSN 0278-0380, ZDB-ID 638496-1. - Vol. 43.2024, 4, p. 143-162
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| Subject: | ASC 205-40/ASU 2014-15 | going concern | CAMs | auditor liability | auditor disclosure | management disclosure | management disclosure responsibility | Wirtschaftsprüfung | Financial audit | Unternehmenspublizität | Corporate disclosure | Haftung | Liability | Auskunftspflicht | Disclosure regulation | Öffentlichkeitsarbeit | Public relations |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.2308/AJPT-2022-008 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10015135169