Audit reporting for going concern uncertainty : global trends and the case study of Italy / Sandro Brunelli.
2018
HF5667
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Details
Title
Audit reporting for going concern uncertainty : global trends and the case study of Italy / Sandro Brunelli.
Author
Brunelli, Sandro, author.
ISBN
9783319730462 (electronic book)
3319730460 (electronic book)
3319730452
9783319730455
3319730460 (electronic book)
3319730452
9783319730455
Published
Cham : Springer, ©2018.
Language
English
Description
1 online resource (xiv, 105 pages) : illustrations.
Item Number
10.1007/978-3-319-73046-2 doi
Call Number
HF5667
Dewey Decimal Classification
657/.45
Summary
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 20082014, is presented and evaluated. The book will be of interest to academics, regulators, and practitioners alike.#xE000.
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Digital File Characteristics
text file PDF
Series
SpringerBriefs in accounting.
Available in Other Form
Print version: 9783319730455
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Table of Contents
1 The Firm' Going Concern in the Contemporary Era
2. Audit Reporting for Going Concern Uncertainty: the academic Debate
3. Effects of GCOs in Italy: Some Empirical Evidence
4 Audit Reporting for Going Concern Uncertainty: Literature Insights, Italian Evidence and Future Research Approaches and Pathways.
2. Audit Reporting for Going Concern Uncertainty: the academic Debate
3. Effects of GCOs in Italy: Some Empirical Evidence
4 Audit Reporting for Going Concern Uncertainty: Literature Insights, Italian Evidence and Future Research Approaches and Pathways.