| 期刊全稱 | Audit Reporting for Going Concern Uncertainty | | 期刊簡稱 | Global Trends and th | | 影響因子2023 | Sandro Brunelli | | 視頻video | http://file.papertrans.cn/166/165002/165002.mp4 | | 發(fā)行地址 | Employs a narrative analytical approach to explore auditor reporting on going concern uncertainty worldwide.Includes an empirical study of the Italian stock market as the basis for recommendations in | | 學(xué)科分類 | SpringerBriefs in Accounting | | 圖書封面 |  | | 影響因子 | 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 p | | Pindex | Book 2018 |
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