Search Results - subject_exact:"Fortführungsprinzip"

Going concern risk and bankruptcy outcomes associated with property, plant, and equipment intensity, impairment, and age

Deis, Donald Ray; Reynolds, J. Kenneth; Wertheim, … - 2026

Corporate management and their auditors are required to evaluate whether there is a risk that the company's ability to continue as a going concern is impaired. For fixed asset-intensive firms, however, regulatory inspections consistently identify problems with auditors' testing of property,...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015638923

The real effects of going concern information on investment decisions

Enomoto, Masahiro; Asano, Nobuhiro - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015467046

Are auditors insulated to positive client news? : evidence from audit fees and going-concern opinions

Huang, Ting-Chiao; Lin, Yi-Hung; Chai, Daniel; … - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015467665

Identifying going concern audit opinions using supervised machine learning

Hedback, Dennis - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015475559

Financial distress, auditors' going concern modification (GCM) and investors' reaction in a concentrated ownership environment : new evidence from the Italian stock market

Brunelli, Sandro; Venuti, Francesco; Niederkofler, Thomas; … - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014584062

Auditing standards reform in 2016 and going-concern audits

Zeng, Yamin; Ma, Baochun - 2024

This paper examines the issuance and accuracy of going-concern audit opinions after China's auditing standards reform in 2016. We find that auditors are more likely to issue a going-concern opinion after the reform and Type II errors (retaining the false) decrease while Type I errors (discarding...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015438326

Does a venture capitalist influence auditor going concern decisions?

Vasquez, Geraldo - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016059643

The informational value contained in the different types of auditor's opinions : evidence from Portugal

Carvalho, Paulo Viegas de; Ferrão, Joaquim; Alves, … - 2023

This paper examines the distinct types of modified auditor opinions and the non-compliance with the legal certification of accounts, to assess whether they provide different relevant informational content on the risk of impending bankruptcies. The study also addresses the signalling effects when...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014500491

Predictive models of going concerns and business failure

Hammond, Paul; Opoku, Mustapha Osman; Kwakwa, Paul Adjei; … - 2023

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://ebvufind01.dmz1.zbw.eu/10014503346

Determinants of going-concern audit opinion

Didied, Neni Meidawati; Dwitama, Difa Sukma - 2023

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014423375

Non-GAAP disclosure following going concern opinions

Liu, Junjun - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015358971

The effects of COVID-19 pandemic and auditor-client geographic proximity on auditors' going concern opinions

Wang, Yunsen; Chiu, Tiffany; Kogan, Alexander - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015463715

The impact of credit rating quality on auditors' predictions of going-concern opinions : the moderator role of supply chain management efficiency

Arianpoor, Arash; Şahin, Cumhur - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015610699

When are going concern audit opinions more informative? : an analysis of auditor reasons and ex post accuracy

Desai, Vikram; Kim, Joung W.; Beck, Allison Kristina; … - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015611738

External audit in the function of providing assurance in the correctness of the assumptions about the going concern assumption

Vlaović Begović, Sanja; Tomašević, Stevan; … - 2022

Persistent link: https://ebvufind01.dmz1.zbw.eu/10013342042

Regulatory sanction risk and going-concern reporting practices : evidence for privately held firms

Sundgren, Stefan; Svanström, Tobias - 2022

Persistent link: https://ebvufind01.dmz1.zbw.eu/10013362766

Do going concern disclosures in the management report and audit report signal bankruptcy risk? : evidence from privately held firms

Alexeyeva, Irina; Sundgren, Stefan - 2022

Persistent link: https://ebvufind01.dmz1.zbw.eu/10013184308

Auditors Scan News Headlines? The Prophetic Vision for Going-Concern Opinions

Appelbaum, Deniz; Duan, Huijue Kelly; Hu, Hanxin; Sun, Ting - 2022

Using Reuters data and machine learning, this paper explores the potential role of linguistic features of 972,144 business news headlines in going-concern opinion predictions. This research identifies 26,857 firm-year observations from their headlines from 2004 to 2016. For each observation in...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014244626

Going-concern debt of financial intermediaries

Ma, Yueran; Scheinkman, José Alexandre - 2020

Persistent link: https://ebvufind01.dmz1.zbw.eu/10012405326

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Going-Concern Debt of Financial Intermediaries

Ma, Yueran; Scheinkman, José Alexandre - 2022

Book / Working Paper

Going-Concern Debt of Financial Intermediaries

Ma, Yueran; Scheinkman, José Alexandre - 2021

Book / Working Paper

Going-Concern Debt of Financial Intermediaries

Ma, Yueran - 2020

Book / Working Paper

Determinants of going-concern audit opinions : evidence from Vietnam stock exchange-listed companies

Pham Duc Hieu - 2022

In this study, we aim to examine the effect of company and auditor characteristics on the issuance of going-concern opinions. The study population encompasses all financially distressed manufacturing companies listed on the Vietnam Stock Exchange during 2010-2019. The results indicate that the...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014500368

The estimated propensity to issue Going Concern Audit Reports and audit quality

Chu, Ling; Fogel-Yaari, Hila; Zhang, Ping - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014584623

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The Estimated Propensity to Issue Going Concern Audit Reports and Audit Quality

Chu, Ling - 2020

Book / Working Paper

How do auditors respond to clients' rollover risk?

Lobo, Gerald J.; Son, Myungsoo; Song, Hakjoon - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015358605

Chapter 11. Going concern audit opinion: reducing information asymmetry

Stevčevska-Srbinoska, Dušica - 2024

As management and stakeholder decisions are shaped upon information obtained from accounting, assurance is vital for ensuring the reliability of economic information systems. Considering the role of auditing as a governance mechanism, this chapter seeks to assess the extent to which going...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015601788

Risky business : the impact of experience in auditing financially distressed clients

Beck, Matthew J.; Constance, Patience; Li, Chan - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015484294

Determinants of going concern in the banking sector : evidence from Ghana and Nigeria

Hammond, Paul; Opoku, Mustapha Osman - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015049507

Practitioner perspectives on going concern opinion research and suggestions for further study, part 1, outcomes and consequences

Geiger, Marshall A.; Gold, Anna; Wallage, Philip - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014576973

Practitioner perspectives on going concern opinion research and suggestions for further study, part 2, reporting environment and the decision-making process

Geiger, Marshall A.; Gold, Anna; Wallage, Philip - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014576974

Short selling prior to going concern disclosures

Huang, Jian; Wang, Lei; Yu, Han; Zhang, Zhen - 2021

Persistent link: https://ebvufind01.dmz1.zbw.eu/10012586953

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Short Selling Prior to Going Concern Disclosures

Huang, Jian; Wang, Lei; Yu, Han; Zhang, Zhen - 2021

Book / Working Paper

Going concern modifications and related disclosures in the Italian stock market : do regulatory improvements help investors in capturing financial distress?

Brunelli, Sandro; Carlino, Chiara; Castellano, Rosella; … - 2021

Persistent link: https://ebvufind01.dmz1.zbw.eu/10012547698

The analysis of influencing factors on the going concern audit opinion : a study in manufacturing firms in Indonesia

Averio, Thomas - 2021

Persistent link: https://ebvufind01.dmz1.zbw.eu/10012614322

Auditors' responsibility in assessing going concern assumption affected by Covid-19

Đorđević, Milica; Đukić, Tadija - 2021

The Covid-19 pandemic and the measures introduced to prevent its further spread have undoubtedly led to significant business uncertainties regarding the going concern principle. Not only has the global economy experienced negative effects of the pandemic, but a number of professions as well,...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10012534569

Opinion shopping, prior opinion, audit quality, financial condition, and going concern opinion

Hardi, Hardi; Wiguna, Meilda; Hariyani, Eka; Putra, … - 2020

Persistent link: https://ebvufind01.dmz1.zbw.eu/10012671663

The indirect verification of the going concern assumption by analysing the threat of bankruptcy

Karas, Michal; Režňáková, Mária - 2020

Persistent link: https://ebvufind01.dmz1.zbw.eu/10012422952

The impacts of investment in internal audit functions on the going concern opinion for financially distressed firms

Hassan, Fazlin Erwinaz; Amirul Hafiz Mohd Nasir - 2020

Persistent link: https://ebvufind01.dmz1.zbw.eu/10012543839

Context-specific indicators to guide the judgement of a going concern for a company in business rescue

Lamprecht, Christiaan; Wyk, Hendrik A. van - 2020

Persistent link: https://ebvufind01.dmz1.zbw.eu/10012321151

Fraud and going-concern assessments during COVID-19 : perception of Fijian auditors

Devi, Jyotika; Guiwasa, Sereana; Shivani, Shiva; Nand, … - 2023

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014307762

Deferred tax asset valuation allowances and auditors' going concern evaluations

Bakke, Ashleigh; Kubick, Thomas R.; Wilkins, Michael - 2023

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014280990

Non-GAAP earnings reporting following going-concern opinions

Zhang, Ting; Kwack, So Yean; Si, Yi; Tian, Gaoliang - 2023

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014375324

Betriebsfortführung in Restrukturierung und Insolvenz

Bauch, Daniel; Berger, Christian; Birnbreier, Friedrich - 2023 - 4., erweiterte und neu bearbeitete Auflage

Persistent link: https://ebvufind01.dmz1.zbw.eu/10012887234

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Betriebsfortführung in Restrukturierung und Insolvenz

Bauch, Daniel; Undritz, Sven-Holger - 2016 - 3., neu bearbeitete Auflage

Edition: 3., neu bearbeitete Auflage

Book / Working Paper

A high-dimensional approach to predicting audit opinions

Saeedi, Ali - 2023

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014299226

Federal Judge Ideology and the Going Concern Reporting Incentives of Big 4 and Non-Big 4 Auditors

Gu, Tracy - 2019

We analyze how variation in federal level legal liability associated with judge ideology affects the likelihood of firms receiving going-concern modified audit opinions. With auditors trading off between Type I and Type II reporting errors, the threshold value (of client bankruptcy probability)...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10012898534

What’s in a Name? The Impact of U.S. Audit Partner Identification on Going Concern Audit Report Modifications

Abbott, Lawrence - 2019

After a lengthy and protracted debate, the Public Company Accounting Oversight Board (PCAOB) adopted new rules and related amendments to its auditing standards regarding the engagement partner and other accounting firms that took part in the audit (PCAOB 2015). The rules require disclosure of...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10012900104

Board Gender Diversity and Going Concern Audit Opinions

Law Chapple, Larelle - 2019

This paper examines the relation between gender diversity on the board of directors and the likelihood that a company receives an emphasis of matter going concern audit opinion. Gender diversity on the board and the audit committee is examined. We find that, after controlling for the strength of...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10012905767

The Effects of Rule-Based Versus Principle-Based Accounting Estimates on Auditors’ Going Concern Assessments

Akamah, Herita T. - 2019

This study investigates whether auditors use information in accounting estimates when making going concern assessments and whether the usefulness of information in accounting estimates to auditors depends on whether the estimate is prepared following a rule-based standard or a principle-based...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10012867206

Greater Reliance on Major Customers and Auditor Going Concern Opinions

Dhaliwal, Dan S. - 2020

In this study we predict and provide evidence that distressed firms that rely more heavily on major customers for sales have a comparatively higher incidence of receiving going concern opinions (GCOs). Moreover, we find that the effect of increased reliance on major customers is driven by firms...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10012848953

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Greater Reliance on Major Customers and Auditor Going Concern Opinions

Dhaliwal, Dan S. - 2019

Book / Working Paper

The effects of audit client tenure, audit lag, opinion shopping, liquidity ratio, and leverage to the going concern audit opinion

Simamora, Rahmat Akbar; Hendarjatno, Hendarjatno - 2019

Persistent link: https://ebvufind01.dmz1.zbw.eu/10012113432

Going concern notes, downsizing, and exit

Saruyama, Sumio; Xu, Peng - 2019

Persistent link: https://ebvufind01.dmz1.zbw.eu/10012134103

How do auditors respond to client firms' technological peer pressure? : evidence from going-concern opinions

Xu, Xiaolu; Yang, Leo L.; Zhang, Joseph H. - 2022

Persistent link: https://ebvufind01.dmz1.zbw.eu/10013468704

Do over-conservative going concern audit opinions exist? : evidence from the prediction model approach

Yu, Chun-Chan; Huang, Hua Wei; Yang, Ya-Chih; Xie, Anxuan - 2022

Persistent link: https://ebvufind01.dmz1.zbw.eu/10013442014

Explaining Auditors’ Propensity to Issue Going-Concern Opinions in Australia After the Global Financial Crisis

Carson, Elizabeth; Fargher, Neil L.; Zhang, Yuyu - 2022

We document an increase in auditors issuing going-concern opinions in Australia over a prolonged period since the Global Financial Crisis that is not fully explained by changes in client risk. Overall, our evidence is consistent with auditors reporting more conservatively with the increased...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10013403534