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Author : Jane Frances Mutchler
Publisher :
ISBN 13 :
Total Pages : 30 pages
Book Rating : 4.:/5 (172 download)
Download or read book Empirical Evidence on the Auditor's Going-concern Opinion Decision written by Jane Frances Mutchler and published by . This book was released on 1985 with total page 30 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : William Joey Styron
Publisher :
ISBN 13 :
Total Pages : 286 pages
Book Rating : 4.:/5 (344 download)
Download or read book An Empirical Examination of the Going-concern Audit Opinion written by William Joey Styron and published by . This book was released on 1993 with total page 286 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Ann Vanstraelen
Publisher :
ISBN 13 :
Total Pages : 0 pages
Book Rating : 4.:/5 (137 download)
Download or read book The Auditor's Going Concern Opinion Decision written by Ann Vanstraelen and published by . This book was released on 2010 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This research attempts to find empirical evidence of ex ante factors relating to the economic trade?offs that an auditor faces when deciding whether or not to disclose going concern uncertainties in an audit report in a non?litigious continental European setting, Belgium. The research methodology consists of univariate and logistic regression analysis. The results of the study confirm the belief that the auditor's going concern opinion decision is not only a question of competence but also of independence. A significant moderating factor appears to be recent client loss on the part of the auditor. The legal obligation for Belgian auditors to refer to the report of the Board of Directors in their own audit report seems to significantly influence their reporting behaviour. The disclosure by the Board of Directors of bad news regarding the state of affairs of a company diminishes any conflict of interest that may exist between the Board and the auditor. However, no evidence was found to justify the fear for a self?fulfilling prophecy effect.
Author : Sandro Brunelli
Publisher : Springer
ISBN 13 : 9783319730455
Total Pages : 105 pages
Book Rating : 4.7/5 (34 download)
Download or read book Audit Reporting for Going Concern Uncertainty written by Sandro Brunelli and published by Springer. This book was released on 2018-02-07 with total page 105 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book employs a narrative analytical approach to explore all aspects of the debate surrounding auditor reporting on going concern uncertainty worldwide. In-depth analysis of significant academic studies and of regulatory perspectives is combined with an illuminating empirical study in the Italian context. The book opens by discussing the assessment of going concern for accounting and auditing purposes. It is examined how going concern is considered in the FASB and IASB accounting standards and how auditors in the PCAOB and IAASB environments should verify its presence in financial statements and report on it in the audit report. Accounting and auditing in relation to going concern in other jurisdictions are also addressed. Research into the determinants, accuracy, and consequences of going concern opinions (GCO) is then thoroughly reviewed, with separate examination of studies and trends in the United States, Europe, and the rest of the world. In the third part of the book, interesting evidence from the Italian Stock Market, including investor reactions to GCOs during the period 2008–2014, is presented and evaluated. The book will be of interest to academics, regulators, and practitioners alike.
Author : Stephen Kwaku Asare
Publisher :
ISBN 13 :
Total Pages : 185 pages
Book Rating : 4.:/5 (219 download)
Download or read book The Auditors' Going Concern Opinion Decision written by Stephen Kwaku Asare and published by . This book was released on 1990 with total page 185 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : John Angus Pendley
Publisher :
ISBN 13 :
Total Pages : 153 pages
Book Rating : 4.:/5 (256 download)
Download or read book Auditor decision quality written by John Angus Pendley and published by . This book was released on 1996 with total page 153 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Jane Frances Mutchler
Publisher :
ISBN 13 :
Total Pages : 33 pages
Book Rating : 4.:/5 (132 download)
Download or read book A Multivariate Analysis of the Auditor's Going-concern Opinion Decision written by Jane Frances Mutchler and published by . This book was released on 1984 with total page 33 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Sandro Brunelli
Publisher : Springer
ISBN 13 : 3319730460
Total Pages : 115 pages
Book Rating : 4.3/5 (197 download)
Download or read book Audit Reporting for Going Concern Uncertainty written by Sandro Brunelli and published by Springer. This book was released on 2018-01-30 with total page 115 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book employs a narrative analytical approach to explore all aspects of the debate surrounding auditor reporting on going concern uncertainty worldwide. In-depth analysis of significant academic studies and of regulatory perspectives is combined with an illuminating empirical study in the Italian context. The book opens by discussing the assessment of going concern for accounting and auditing purposes. It is examined how going concern is considered in the FASB and IASB accounting standards and how auditors in the PCAOB and IAASB environments should verify its presence in financial statements and report on it in the audit report. Accounting and auditing in relation to going concern in other jurisdictions are also addressed. Research into the determinants, accuracy, and consequences of going concern opinions (GCO) is then thoroughly reviewed, with separate examination of studies and trends in the United States, Europe, and the rest of the world. In the third part of the book, interesting evidence from the Italian Stock Market, including investor reactions to GCOs during the period 2008–2014, is presented and evaluated. The book will be of interest to academics, regulators, and practitioners alike.
Author : Walter Masocha
Publisher :
ISBN 13 :
Total Pages : 0 pages
Book Rating : 4.:/5 (593 download)
Download or read book An Expectations Gap Perspective on the Auditor's Going Concern Decision in the Context of Financial Distress and Earnings Management written by Walter Masocha and published by . This book was released on 2001 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Stephen Martin Gerber
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (18 download)
Download or read book Going concern : an empirical evaluation of auditor perceptions and the use of decision assisting tools written by Stephen Martin Gerber and published by . This book was released on with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Ann Vanstraelen
Publisher :
ISBN 13 :
Total Pages : 260 pages
Book Rating : 4.:/5 (91 download)
Download or read book The Auditor's Going-concern Opinion written by Ann Vanstraelen and published by . This book was released on 2000 with total page 260 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Jane Frances Mutchler
Publisher :
ISBN 13 :
Total Pages : 25 pages
Book Rating : 4.:/5 (131 download)
Download or read book Auditors, Bankers, and the Going-concern Opinion Decision written by Jane Frances Mutchler and published by . This book was released on 1984 with total page 25 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : NA NA
Publisher : Palgrave Macmillan
ISBN 13 : 9781561592463
Total Pages : 3500 pages
Book Rating : 4.5/5 (924 download)
Download or read book Transnational Accounting written by NA NA and published by Palgrave Macmillan. This book was released on 2001-05-12 with total page 3500 pages. Available in PDF, EPUB and Kindle. Book excerpt: This completely revised and expanded new edition of an acclaimed resource reflects the enormous changes that have taken place in recent years in international accounting systems. Transnational Accounting, Second Edition, is the definitive guide to accounting standards in 21 countries and entities throughout the world. Written by a team of leading experts, this authoritative reference source offers easy access to the latest procedures and regulations throughout the world, as well as guidelines for their application in a range of business settings.
Author : Hyungsoon Kim
Publisher :
ISBN 13 :
Total Pages : 180 pages
Book Rating : 4.:/5 (565 download)
Download or read book The Effects of Audit Structure and SAS No. 59 on Auditor's Going-concern Opinion Decision Accuracy written by Hyungsoon Kim and published by . This book was released on 1999 with total page 180 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Gopal V. Krishnan
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (13 download)
Download or read book The Relation Between Managerial Ability and Audit Fees and Going Concern Opinions written by Gopal V. Krishnan and published by . This book was released on 2014 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: While prior research has examined the relation between firm-level attributes and auditors' decisions, there is little empirical evidence on whether managerial attributes are informative to auditors. We examine the relation between managerial ability, i.e., ability in transforming corporate resources to revenues, and audit fees and going concern opinion. We use the managerial ability measure recently developed by Demerjian, Lev, and McVay (2012). We find that incremental to firm-level attributes, both audit fees and the likelihood of issuing a going concern opinion are decreasing in managerial ability. Collectively, our findings support the notion that the managerial ability is relevant to auditors' decisions.
Download or read book Working Paper Series written by and published by . This book was released on 1985 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Robert Libby
Publisher :
ISBN 13 :
Total Pages : 48 pages
Book Rating : 4.E/5 ( download)
Download or read book Audit Review as a Control for Biased Recall of Evidence in Decision Making written by Robert Libby and published by . This book was released on 1989 with total page 48 pages. Available in PDF, EPUB and Kindle. Book excerpt:
