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Year of publication
Subject
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Going concern 285 Fortführungsprinzip 249 Financial audit 196 Wirtschaftsprüfung 196 going concern 86 Insolvenz 76 Insolvency 75 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 Going Concern 20 Fee (Remuneration) 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 118 CC license 17
Type of publication
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Article 268 Book / Working Paper 112 Other 1
Subcategories
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Article in journal 258 Working paper 24 Book section 9 Proceedings 2 Dissertation 1
Language
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English 302 German 52 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 IRZ : Zeitschrift für internationale Rechnungslegung 4 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 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) 325 RePEc 25 EconStor 14 Other ZBW resources 8 USB Cologne (EcoSocSci) 6 BASE 3
Showing 1 - 50 of 346
 
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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://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015638923
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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://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014503346
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Determinants of going-concern audit opinion
Didied, Neni Meidawati; Dwitama, Difa Sukma - 2023
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014423375
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Joining up prudential and resolution regulation for systemically important banks
Westhoff, Christiane; Ebner, André - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015550931
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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, ebvufind01.dmz1.zbw.eu/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; … - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015467665
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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, ebvufind01.dmz1.zbw.eu/10015462686
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Capital structure decision-making for business turnarounds based on distress severity and reasonable prospect confluence
Beek, Coenraad van; Pretorius, Marius - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015624559
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Perception of financial security in assessing business continuity by SMEs in Poland
Nita, Bartłomiej; Kaczmarczyk, Angelika - 2025
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, ebvufind01.dmz1.zbw.eu/10015625943
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Identifying going concern audit opinions using supervised machine learning
Hedback, Dennis - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015475559
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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 - 2022
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013184308
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Joining up prudential and resolution regulation for systemically important banks
Ebner, André; Westhoff, Christiane - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015123024
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CEO succession and auditor going concern decisions : an analysis of outsider CEOs and generalist skills
Evdokimov, Egor; Yusoff, Iliyas - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015056784
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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://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014584062
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Joining up prudential and resolution regulation for systemically important banks
Ebner, André; Westhoff, Christiane - 2024
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, ebvufind01.dmz1.zbw.eu/10015071011
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Aligning disclosure requirements for managerial assessments of going concern risk : initial evidence from New Zealand
Grosse, Matthew; Scott, Tom; Zang, Zeting - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015164417
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Comments of the AFAANZ Auditing and Assurance Standards Committee on proposed International Standard on Auditing 570 (revised) going concern
Harding, Noel; Hay, David; Dharmasiri, Prabashi; Fu, Yi; … - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015164651
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Design features, market practices and loss absorption of AT1 instruments : is there anything to fix?
Serafini, Luca; Giovannini, Francesco - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015178432
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Research trends in going concern assessment and financial distress in last two decades : a bibliometric analysis
Chiosea, Dorotheea-Beatrice-Ruxandra; Hategan, … - 2024
Over time, companies have faced many crises that have impacted their capacity to remain operational in the market. When going through periods of financial distress, companies must find solutions to face the risks and to fulfill the going concern assumption, which is an essential principle in...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015325254
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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://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015438326
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How do auditors respond to clients' rollover risk?
Lobo, Gerald J.; Son, Myungsoo; Song, Hakjoon - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015358605
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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://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012534569
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Auswirkungen des Nahost-Kriegs auf die Berichterstattung zum 31.12.2025 : fachlicher Hinweis des IDW vom 5.3.2026
Zwirner, Christian - 2026
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015639878
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The indirect verification of the going concern assumption by analysing the threat of bankruptcy
Karas, Michal; Režňáková, Mária - 2020
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012422952
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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://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012321151
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Comparison of going concern models with and without corporate governance
Hammond, Paul; Opoku, Mustapha Osman; Kwakwa, Paul Adjei; … - 2023
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014527455
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Predictive models of going concerns and business failure
Hammond, Paul; Opoku, Mustapha Osman; Kwakwa, Paul Adjei; … - 2023
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014527560
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Empirical study on the impact of working capital management on going concern of manufacturing firms in Ghana
Osei, Abednego; Agyemang, Andrew Osei; Amoah, Joseph Owusu - 2023
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014527712
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M&A valuation for going concern: A case study using Samsung electronics’ adjusted EBITDA Multiple
Hong, Jee Woung; Meidell, Jan Erik; Kim, Hyun-Jung - 2023
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014527922
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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://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014500491
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Variable considerations in ASC 606, earnings management and business continuity during crisis
Yassin, Mohammed M.; Al-Sraheen, Dea'a Al-Deen; Al … - 2023
The Financial Accounting Standards Board (FASB) released Accounting Standards Codification (ASC) 606, "Revenue from Contracts with Customers", with the aim of enhancing transparency to provide fairer representation and inhibit the misuse of revenues to manipulate earnings. During COVID-19,...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014501160
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Comparison of going concern models with and without corporate governance
Hammond, Paul; Opoku, Mustapha Osman; Kwakwa, Paul Adjei; … - 2023
This study examines the effectiveness of going-concern prediction models by comparing models that incorporate corporate governance variables with models based solely on financial ratios. The aim was to compare the predictive power of going-concern models that combine corporate governance...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014503317
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Empirical study on the impact of working capital management on going concern of manufacturing firms in Ghana
Osei, Abednego; Agyemang, Andrew Osei; Amoah, Joseph Owusu - 2023
Businesses strive for effective working capital management (WCM) since ineffective WCM influences firms' failure in developing economies. However, the connection between WCM and the going concern of firms has not received significant quantitative attention. Hence, this study examines the impact...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014504780
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M&A valuation for going concern : a case study using Samsung electronics' adjusted EBITDA Multiple
Hong, Jee Woung; Meidell, Jan Erik; Kim, Hyunjung - 2023
This study analyzes the limitations of EBITDA (Earnings Before Interest, Taxes, Depreciation and Amortization) Multiple from the perspective of the going concern principle. A new Adjusted EBITDA Multiple that complements the limitations of the EBITDA Multiple is generated and applied to...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014505081
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Client importance and audit quality at the individual audit partner, office, and firm levels
Hossain, Sarowar; Coulton, Jeff; Wang, Jenny Jing - 2023
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014307486
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Fraud and going-concern assessments during COVID-19 : perception of Fijian auditors
Devi, Jyotika; Guiwasa, Sereana; Shivani, Shiva; Nand, … - 2023
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014307762
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Deferred tax asset valuation allowances and auditors' going concern evaluations
Bakke, Ashleigh; Kubick, Thomas R.; Wilkins, Michael - 2023
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014280990
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Going concern or liquidation legal procedure when women sit on the governing body? : primary evidence from the Italian scenario
Morrone, Carla; Venuti, Marco; Ferri, Salvatore; … - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015332130
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Non-GAAP disclosure following going concern opinions
Liu, Junjun - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015358971
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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://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015463715
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Halbjahresfinanzberichterstattung zum 30.6.2025 : Auswirkungen geopolitischer Unsicherheiten und Risiken : fachlicher Hinweis des IDW vom 27.6.2025
Zwirner, Christian; Boecker, Corinna - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015465881
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Auditor professional skepticism and deferred tax asset valuation allowance
Song, Xiao; Yuan, Ming - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015435925
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Exploring the predictive ability of cost asymmetry on bankruptcy
Ntounis, Dimitrios; Vlismas, Orestes - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015445567
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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://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015610699
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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://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015611738
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Relationship among corporate reporting, corporate governance, going concern and investor confidence: Evidence from listed banks in sub Saharan Africa
Hammond, Paul; Opoku, Mustapha Osman; Kwakwa, Paul Adjei - 2022
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014505443
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How difficult is to understand the extended audit report?
Parte, Laura; Camacho-Miñano, María-Del-Mar; … - 2022
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014505576
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Identification of factors for developing going concern prediction models
Hammond, Paul; Opoku, Mustapha Osman; Kwakwa, Paul Adjei - 2022
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014505650
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Financial Auditing During Crisis: Assessing and Reporting Fraud and Going Concern Risk in Lebanon
Feghali, Khalil; Najem, Reine; Metcalfe, Beverly Dawn - 2022
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015195968
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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://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013342042
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