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The Auditors Going Concern Opinion Decision
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Book Synopsis Auditor Going Concern Reporting by : Marshall A. Geiger
Download or read book Auditor Going Concern Reporting written by Marshall A. Geiger and published by Routledge. This book was released on 2021-06-09 with total page 160 pages. Available in PDF, EPUB and Kindle. Book excerpt: Auditor reporting on going-concern-related uncertainties remains one of the most challenging issues faced by external auditors. Business owners, market participants and audit regulators want an early warning of impending business failure. However, companies typically do not welcome audit opinions indicating uncertainty regarding their future viability. Thus, the auditor’s decision to issue a "going concern opinion" (GCO) is a complex and multi-layered one, facing a great deal of tension. Given such a rich context, academic researchers have examined many facets related to an auditor’s decision to issue a GCO. This monograph reviews and synthesizes 182 recent GCO studies that have appeared since the last significant review published in 2013 through the end of 2019. The authors categorize studies into the three broad areas of GCO: (1) determinants, (2) accuracy and (3) consequences. As an integral part of their synthesis, they summarize the details of each study in several user-friendly tables. After discussing and synthesizing the research, they present a discussion of opportunities for future research, including issues created or exacerbated as a result of the global COVID-19 pandemic. This monograph will be of assistance to researchers interested in exploring this area of auditor responsibility. It will also be of interest to auditing firms and individual practitioners wanting to learn what academic research has examined and found regarding this challenging aspect of audit practice. Auditing standard-setters and regulators will find it of interest as the authors review numerous studies examining issues related to audit policy and regulation, and their effects on GCO decisions. The examination of GCO research is extremely timely given the financial and business disruption caused by the worldwide COVID-19 pandemic. This unprecedented global event has caused companies, auditors and professional bodies to revisit and reassess their approach to going concern, and to think even more deeply about this fundamental business imperative.
Book Synopsis A Multivariate Analysis of the Auditor's Going-concern Opinion Decision by : Jane Frances Mutchler
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:
Book Synopsis An Empirical Examination of the Going-concern Audit Opinion by : William Joey Styron
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:
Book Synopsis The Auditors' Going Concern Opinion Decision by : Stephen Kwaku Asare
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:
Book Synopsis A Reexamination of Auditor Versus Model Accuracy Within the Context of the Going-concern Opinion Decision by : William S. Hopwood
Download or read book A Reexamination of Auditor Versus Model Accuracy Within the Context of the Going-concern Opinion Decision written by William S. Hopwood and published by . This book was released on 1991 with total page 48 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Empirical Evidence on the Auditor's Going-concern Opinion Decision by : Jane Frances Mutchler
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:
Book Synopsis Audit Reporting for Going Concern Uncertainty by : Sandro Brunelli
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.
Book Synopsis Auditors, Bankers, and the Going-concern Opinion Decision by : Jane Frances Mutchler
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:
Book Synopsis The Auditor's Going Concern Opinion Decision by : Ann Vanstraelen
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.
Book Synopsis The Auditor's Going-concern Opinion by : Ann Vanstraelen
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:
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:
Book Synopsis Auditor decision quality by : John Angus Pendley
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:
Book Synopsis Audit Reporting for Going Concern Uncertainty by : Sandro Brunelli
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.
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.
Book Synopsis An Empirical Investigation of the Audit Opinions Rendered to Bankrupt Companies by : Jeffrey R. Casterella
Download or read book An Empirical Investigation of the Audit Opinions Rendered to Bankrupt Companies written by Jeffrey R. Casterella and published by . This book was released on 1999 with total page 106 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Audit Quality and the Going Concern Decision Making Process by : Nieves Gómez Aguilar
Download or read book Audit Quality and the Going Concern Decision Making Process written by Nieves Gómez Aguilar and published by . This book was released on 2004 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: In this study, we attempt empirically to investigate the relationship between audit quality and the probability that a financially distressed company would receive a going concern opinion. Auditor decision-making in the presence of going concern uncertainties may be characterized as a two-stage process. The first stage is the identification of a potential going concern problem and the second stage is to determine whether the particular company should receive a qualified going concern opinion. A sample of 1,199 non-financial Spanish company-years has been obtained from the database issued by the Stock Exchange National Commission for the fiscal years ending between December 1991 and December 2000. The results indicate that audit quality (measured by the auditor's level of independence and knowledge) affects the probability that a financially distressed company would receive a going concern opinion. This probability is influenced not only by the auditor's ability to detect financial uncertainties, but also by the auditor's decision-making as to what type of opinion should be finally issued.
Book Synopsis The Going Concern Opinion and the Adverse Credit Rating by : Matthew Strickett
Download or read book The Going Concern Opinion and the Adverse Credit Rating written by Matthew Strickett and published by . This book was released on 2015 with total page 34 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper examines the relationship between going concern opinions issued by the Big 4 audit firms and adverse credit ratings from the two largest credit ratings agencies (CRAs), Standard & Poor's (S&P) and Moody's. The paper focuses on audit opinions and credit ratings of firms that later file for bankruptcy. The relationship is examined from both sides. We examine whether credit ratings inform auditors in the making of going-concern (GC) audit opinion decisions, and whether GC opinions have an impact on a firm's credit ratings. The analysis is undertaken on a sample of firms that filed for bankruptcy between the 1 January 2002 and 31 December 2013 that also had an audit opinion signed during the 12 months before bankruptcy, along with a credit rating issued by either or both, S&P and Moody's. The results show that the likelihood of an auditor issuing a GC opinion is related to the credit rating issued the month before by both S&P and Moody's. Results also show that S&P reacted in the month after an auditor issued a GC opinion by downgrading its ratings 68% of the time. However, Moody's did not react in the same way, downgrading their ratings only 24% of the time. This paper sheds light on the relationship between audit opinions and credit ratings in relation to distressed companies. This is useful to better understand the wider relationship between auditors and credit rating agencies, and to be able to consider the future of these services.
