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  • Search: subject:"Going-concern Uncertainty"
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Year of publication
Subject
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Financial audit 4 Wirtschaftsprüfung 4 going concern uncertainty 3 Accounting policy 2 Aktiengesellschaft 2 Berichtswesen 2 Bilanzpolitik 2 Corporate disclosure 2 Insolvency 2 Insolvenz 2 Listed company 2 Reporting 2 Unternehmenspublizität 2 auditor's report 2 bank director 2 Accrual 1 Audit committee 1 Audit disclosure 1 Audit opinion 1 Auditor's report 1 Bank 1 Bestätigungsvermerk 1 Börsenhandel 1 Börsenkurs 1 Corporate Governance 1 Corporate governance 1 Debt crisis 1 Discretionary accruals 1 Earnings Management 1 Emphasis of matter paragraphs (EMPs) 1 Expanded audit report (EAR) 1 Experiment 1 Financial distress 1 Financial statement audit 1 Financially Distressed Companies 1 Forecast 1 Going concern uncertainty paragraphs (GCUPs) 1 Going-concern Uncertainty 1 Going-concern uncertainty 1 Greece 1
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Online availability
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Free 3 Undetermined 2
Type of publication
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Article 6
Type of publication (narrower categories)
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Article in journal 4 Aufsatz in Zeitschrift 4 Article 1
Language
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English 6
Author
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Höfmann, Michelle 2 Pott, Christiane 2 Quick, Reiner 2 Abolverdi, Zahra 1 Camacho-Miñano, María-del-Mar 1 Desai, Hrishikesh 1 Jiménez Mazarío, José Manuel 1 Kheradmand, Ali 1 Muñoz-Izquierdo, Nora 1 Schaupp, Daniel 1 Spathis, Charalambos 1 Tsipouridou, Maria 1
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Published in...
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Accounting forum : advancing the interdisciplinary and global connection of accounting research 1 Asia-Pacific journal of accounting & economics : publication of the City University of Hong Kong and National Taiwan University 1 International Journal of Auditing 1 International journal of auditing : IJA 1 International journal of economics and financial issues : IJEFI 1 Review of managerial science : RMS 1
Source
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ECONIS (ZBW) 5 EconStor 1
Showing 1 - 6 of 6
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The impact of changes to auditors' reporting and audit committee strength on bank directors' perceptions and decisions : an experimental investigation
Höfmann, Michelle; Pott, Christiane; Quick, Reiner - In: International journal of auditing : IJA 28 (2024) 2, pp. 408-431
Persistent link: https://www.econbiz.de/10014532552
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The impact of changes to auditors' reporting and audit committee strength on bank directors' perceptions and decisions: An experimental investigation
Höfmann, Michelle; Pott, Christiane; Quick, Reiner - In: International Journal of Auditing 28 (2023) 2, pp. 408-431
This study investigates the impact of two changes to the auditor's report - a separate section addressing going concern uncertainties (GCU section [GCUsec]) and information on management and auditor responsibilities - and the characteristics of the audit committee on bank directors' perceptions...
Persistent link: https://www.econbiz.de/10014525010
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Zombie firms and disclosures in the expanded audit report
Muñoz-Izquierdo, Nora; Jiménez Mazarío, José Manuel; … - In: Review of managerial science : RMS 18 (2024) 6, pp. 1519-1555
Persistent link: https://www.econbiz.de/10014552616
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Play for time when the ship is threatening to sink? : voluntary disclosure choices under going concern uncertainty
Desai, Hrishikesh; Schaupp, Daniel - In: Asia-Pacific journal of accounting & economics : … 31 (2024) 1, pp. 76-95
Persistent link: https://www.econbiz.de/10014489081
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A survey of the relationship between earnings management and qualified auditor opinion in Tehran stock exchange
Abolverdi, Zahra; Kheradmand, Ali - In: International journal of economics and financial issues … 7 (2017) 2, pp. 723-729
Persistent link: https://www.econbiz.de/10011809150
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Audit opinion and earnings management : evidence from Greece
Tsipouridou, Maria; Spathis, Charalambos - In: Accounting forum : advancing the interdisciplinary and … 38 (2014) 1, pp. 38-54
Persistent link: https://www.econbiz.de/10010336155
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