Audit Reporting for Going Concern Uncertainty - Global Trends and the Case Study of Italy (Paperback, 1st ed. 2018)

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.

General

Imprint:	Springer International Publishing AG
Country of origin:	Switzerland
Series:	SpringerBriefs in Accounting
Release date:	February 2018
First published:	2018
Authors:	Sandro Brunelli
Dimensions:	235 x 155mm (L x W)
Format:	Paperback
Pages:	105
Edition:	1st ed. 2018
ISBN-13:	978-3-319-73045-5
Categories:	Books > Business & Economics > Finance & accounting > Accounting > Financial accounting Books > Business & Economics > Finance & accounting > Finance > Corporate finance Books > Money & Finance > Corporate finance Promotions
LSN:	3-319-73045-2
Barcode:	9783319730455

Is the information for this product incomplete, wrong or inappropriate? Let us know about it.

Does this product have an incorrect or missing image? Send us a new image.

Is this product missing categories? Add more categories.

Review This Product

No reviews yet - be the first to create one!