Audit reporting for going concern uncertainty : global trends and the case study of Italy / Sandro Brunelli.
Brunelli, Sandro, author.
2018
HF5667
Available Online

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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
DOI https://doi.org/10.1007/978-3-319-73046-2
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.
Access Note Access limited to authorized users.
Digital File Characteristics text file PDF
Series SpringerBriefs in accounting.
Available in Other Form Print version: 9783319730455
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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.

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