Parker, Susan; Peters, Gary F.; Turetsky, Howard F. - In: Review of Accounting and Finance 4 (2005) 3, pp. 5-29
When making going concern assessments, Statement on Auditing Standards No. 59 (Auditing Standards Board 1988) directs auditors to consider the nature of management's plans and ability to mitigate periods of financial distress successfully. Corporate governance factors reflect attributes of...
