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Audit Reporting for Going Concern Uncertainty = Global Trends and the Case Study of Italy /

紀錄類型:	書目-語言資料,印刷品 : Monograph/item
正題名/作者:	Audit Reporting for Going Concern Uncertainty/ by Sandro Brunelli.
其他題名:	Global Trends and the Case Study of Italy /
作者:	Brunelli, Sandro.
面頁冊數:	XIV, 105 p. 2 illus.online resource. :
Contained By:	Springer Nature eBook
標題:	Accounting. -
電子資源:	https://doi.org/10.1007/978-3-319-73046-2
ISBN:	9783319730462

Audit Reporting for Going Concern Uncertainty = Global Trends and the Case Study of Italy /
Brunelli, Sandro.

Audit Reporting for Going Concern UncertaintyGlobal Trends and the Case Study of Italy /[electronic resource] :by Sandro Brunelli. - 1st ed. 2018. - XIV, 105 p. 2 illus.online resource. - SpringerBriefs in Accounting,2196-7873. - SpringerBriefs in Accounting,.

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.

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. .

ISBN: 9783319730462

Standard No.: 10.1007/978-3-319-73046-2doiSubjects--Topical Terms:

561166
Accounting.

LC Class. No.: HF5601-5688

Dewey Class. No.: 657

Audit Reporting for Going Concern Uncertainty = Global Trends and the Case Study of Italy /
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