國立虎尾科技大學 |

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

Record Type:	Language materials, printed : Monograph/item
Title/Author:	Audit Reporting for Going Concern Uncertainty/ by Sandro Brunelli.
Reminder of title:	Global Trends and the Case Study of Italy /
Author:	Brunelli, Sandro.
Description:	XIV, 105 p. 2 illus.online resource. :
Contained By:	Springer Nature eBook
Subject:	Accounting. -
Online resource:	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 /
LDR:02978nam a22004215i 4500 001 996023
003 DE-He213
005 20200630201242.0
007 cr nn 008mamaa
008 201225s2018 gw | s |||| 0|eng d
020 $a 9783319730462 $9 978-3-319-73046-2
024 7 $a 10.1007/978-3-319-73046-2 $2 doi
035 $a 978-3-319-73046-2
050 4 $a HF5601-5688
050 4 $a HF5667-5668.252
072 7 $a KF $2 bicssc
072 7 $a BUS001040 $2 bisacsh
072 7 $a KF $2 thema
072 7 $a KFCM $2 thema
082 0 4 $a 657 $2 23
100 1 $a Brunelli, Sandro. $e author. $4 aut $4 http://id.loc.gov/vocabulary/relators/aut $3 1287161
245 1 0 $a Audit Reporting for Going Concern Uncertainty $h [electronic resource] : $b Global Trends and the Case Study of Italy / $c by Sandro Brunelli.
250 $a 1st ed. 2018.
264 1 $a Cham : $b Springer International Publishing : $b Imprint: Springer, $c 2018.
300 $a XIV, 105 p. 2 illus. $b online resource.
336 $a text $b txt $2 rdacontent
337 $a computer $b c $2 rdamedia
338 $a online resource $b cr $2 rdacarrier
347 $a text file $b PDF $2 rda
490 1 $a SpringerBriefs in Accounting, $x 2196-7873
505 0 $a 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.
520 $a 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. .
650 0 $a Accounting. $3 561166
650 0 $a Bookkeeping . $3 1253557
650 0 $a Business enterprises—Finance. $3 1253877
650 1 4 $a Accounting/Auditing. $3 669239
650 2 4 $a Financial Accounting. $3 1108966
650 2 4 $a Business Finance. $3 1069042
710 2 $a SpringerLink (Online service) $3 593884
773 0 $t Springer Nature eBook
776 0 8 $i Printed edition: $z 9783319730455
776 0 8 $i Printed edition: $z 9783319730479
830 0 $a SpringerBriefs in Accounting, $x 2196-7873 $3 1261975
856 4 0 $u https://doi.org/10.1007/978-3-319-73046-2
912 $a ZDB-2-BUM
912 $a ZDB-2-SXBM
950 $a Business and Management (SpringerNature-41169)
950 $a Business and Management (R0) (SpringerNature-43719)