Audit reporting for going concern uncertainty : global trends and the case study of Italy

Author(s)

    • Brunelli, Sandro

Bibliographic Information

Audit reporting for going concern uncertainty : global trends and the case study of Italy

Sandro Brunelli

(SpringerBriefs in accounting)

Springer, c2018

Available at  / 4 libraries

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Note

Includes bibliographical references

Description and Table of Contents

Description

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.

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.

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Details

  • NCID
    BB26126286
  • ISBN
    • 9783319730455
  • LCCN
    2017962049
  • Country Code
    sz
  • Title Language Code
    eng
  • Text Language Code
    eng
  • Place of Publication
    [Cham]
  • Pages/Volumes
    xiv, 105 p.
  • Size
    24 cm
  • Parent Bibliography ID
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