Purpose The purpose of this paper is to develop a model for assessing the audit evidence of the going-concern (GC) assumptions underlying the preparation of financial statements. Design/methodology/approach This research analyses 678 audit opinions of Italian listed firms from 2007 to 2016 and...

Purpose: This paper aims to explore how accountants manage the processes of identity (re)construction after identity crisis, resulting from increasing pressures and regulatory requirements, considering both introspective and the extrospective issues. Design/methodology/approach: The study drew...

Purpose: The current paper aims to understand whether fair value accounting (FVA) affects analysts’ loan approval decisions and default risk judgments. Design/methodology/approach: This study focusses on three issues: unrealized gain or loss resulting from FV measurement recognized in other...

Purpose: This study aims to understand how Big Data foster a greater acceptance of performance management systems (PMS) discourses in health care. Design/methodology/approach: This paper focusses on the case of head and neck cancer treatment and prevention and benefits from the analysis of...

Purpose This study aims to provide an empirically informed view on the auditing profession’s readiness to embrace “disruptive” technologies. Relying on evidence from Big 4 employees in Italy, this study examines the factors that motivate auditors to use blockchain technology (BT)....