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  • Search: subject_exact:"Going concern"
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Year of publication
Subject
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Going concern 284 Fortführungsprinzip 248 Financial audit 195 Wirtschaftsprüfung 195 going concern 85 Insolvenz 75 Insolvency 74 Dienstleistungsqualität 53 Service quality 53 Jahresabschlussprüfung 52 Financial statement audit 49 Deutschland 30 Börsenkurs 26 Germany 26 Share price 26 Berichtswesen 25 Reporting 25 USA 24 Auditor's report 23 Bestätigungsvermerk 23 Corporate disclosure 23 United States 23 Unternehmenspublizität 23 Ankündigungseffekt 20 Announcement effect 20 Audit regulation 20 Fee (Remuneration) 19 Going Concern 19 Honorar 19 Abschlussprüferrecht 18 Going-Concern-Prinzip 18 Bank 17 Financial crisis 16 Bilanzierungsgrundsätze 15 Corporate Governance 15 Accounting standards 14 Corporate governance 14 Finanzkrise 14 Audit quality 12 Forecasting model 12
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Online availability
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Undetermined 120 Free 117 CC license 16
Type of publication
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Article 266 Book / Working Paper 112 Other 1
Type of publication (narrower categories)
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Article in journal 221 Aufsatz in Zeitschrift 221 Graue Literatur 18 Non-commercial literature 18 Hochschulschrift 17 Arbeitspapier 14 Thesis 14 Working Paper 14 Article 12 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
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Language
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English 301 German 51 Undetermined 23 Spanish 2 Croatian 1 Indonesian 1
Author
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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 Ebner, André 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
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Institution
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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
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Published in...
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Auditing : a journal of practice & theory 25 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 Advances in accounting : a research annual 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 Accounting and finance 5 Journal of accounting, auditing & finance : JAAF 5 International journal of critical accounting : IJCA 4 International journal of disclosure and governance 4 Accounting research journal 3 Asian journal of accounting research 3 Betriebswirtschaftliche Forschung und Praxis : BFuP 3 Economic research 3 IRZ : Zeitschrift für internationale Rechnungslegung 3 Issues in accounting education 3 Journal of accounting and public policy 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 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 Jahrbuch für Controlling und Rechnungswesen 2 Journal of accounting & economics 2 Journal of accounting research 2 Journal of accounting, auditing & finance 2 Journal of applied accounting research 2 Journal of business finance & accounting : JBFA 2
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Source
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ECONIS (ZBW) 323 RePEc 25 EconStor 14 Other ZBW resources 8 USB Cologne (EcoSocSci) 6 BASE 3
Showing 1 - 10 of 379
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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/10014503346
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Determinants of going-concern audit opinion
Didied, Neni Meidawati; Dwitama, Difa Sukma - In: International Journal of Research in Business and … 12 (2023) 7, pp. 345-357
Persistent link: https://www.econbiz.de/10014423375
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The real effects of going concern information on investment decisions
Enomoto, Masahiro; Asano, Nobuhiro - 2025
Persistent link: https://www.econbiz.de/10015467046
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Are auditors insulated to positive client news? : evidence from audit fees and going-concern opinions
Huang, Ting-Chiao; Lin, Yi-Hung; Chai, Daniel; … - In: Accounting and finance 65 (2025) 3, pp. 2339-2386
Persistent link: https://www.econbiz.de/10015467665
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Identifying going concern audit opinions using supervised machine learning
Hedback, Dennis - In: Intelligent systems in accounting, finance & management 32 (2025) 4, pp. 1-18
Persistent link: https://www.econbiz.de/10015475559
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A pragmatic approach to simplification : the case of banking regulation in the EU
Cannata, Francesco; Serafini, Luca - 2025
Persistent link: https://www.econbiz.de/10015462686
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Joining up prudential and resolution regulation for systemically important banks
Westhoff, Christiane; Ebner, André - In: Journal of Banking Regulation 26 (2025) 4, pp. 732-759
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/10015550931
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Capital structure decision-making for business turnarounds based on distress severity and reasonable prospect confluence
Beek, Coenraad van; Pretorius, Marius - In: South African journal of economic and management sciences 28 (2025) 1, pp. 1-11
Persistent link: https://www.econbiz.de/10015624559
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Perception of financial security in assessing business continuity by SMEs in Poland
Nita, Bartłomiej; Kaczmarczyk, Angelika - In: Central European economic journal 12 (2025) 59, pp. 243-259
The aim of this study is to diagnose how small and medium-sized enterprises (SMEs) in Poland perceive financial security, and to examine whether there is a significant relationship between this perception and the companies' market experience. The motivation for undertaking this topic is the...
Persistent link: https://www.econbiz.de/10015625943
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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/10013184308
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