Audit Reporting for Going Concern Uncertainty Global Trends and the Case Study of Italy
Aus der Reihe
SpringerBriefs in Accounting
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- Taschenbuch ausgewählt
- eBook
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Sprache:Englisch
Fr. 73.90
inkl. gesetzl. MwSt.,
Beschreibung
Produktdetails
Einband
Taschenbuch
Erscheinungsdatum
07.02.2018
Abbildungen
XIV, 2 illus., schwarz-weiss Illustrationen
Verlag
SpringerSeitenzahl
105
Maße (L/B/H)
23.6/15.4/1.2 cm
Gewicht
196 g
Auflage
1st ed. 2018
Sprache
Englisch
ISBN
978-3-319-73045-5
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.
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