Auditor Going Concern Reporting: A Review of Global Research and Future Research Opportunities (Routledge Studies in Accounting) - Image 1

£109.50

Routledge Auditor Going Concern Reporting: A Review of Global Research and Future Research Opportunities (Routledge Studies in Accounting)

Name: Auditor Going Concern Reporting: A Review of Global Research and Future Research Opportunities (Routledge Studies in Accounting)
Brand: Routledge
Price: 109.5 GBP
Availability: InStock

Audits & Auditing

It has never been this cheap. We have no record of a lower price.

£110 today · cheaper than every other day in the last 3 months

NEW HERE?

Amazon shows you one price. We show you all of them.

Tosheroon watches Amazon prices so you don't have to. Every product on Amazon has a price history — we make it visible. Set the price you'd actually pay, and we'll email you the second it gets there. No app, no account, one email.

WHAT'S ON THIS PAGE

↓ Price chart
when this has been cheap or pricey

↓ Forecast
where the price is heading next

↓ Statistics
all-time high & low, recent range

↑ Price alert
name your number, we'll email you

Price History & Forecast

Grey patches = out of stock. Cheaper = lower on the chart. Hover for exact prices.

Last 80 days · 80 data points (no recent data)

Historical

Generating forecast…

Price Distribution

Price distribution over 80 days • 2 price levels

Days at Price

Current Price

Price Analysis

Most common price: £110 (54 days, 67.5%)

Price range: £110 - £120

Price levels: 2 different prices over 80 days

Description

Auditor reporting on going-concern-related uncertainties remains one of the most challenging issues faced by external auditors. Business owners, market participants and audit regulators want an early warning of impending business failure. However, companies typically do not welcome audit opinions indicating uncertainty regarding their future viability. Thus, the auditor’s decision to issue a "going concern opinion" (GCO) is a complex and multi-layered one, facing a great deal of tension. Given such a rich context, academic researchers have examined many facets related to an auditor’s decision to issue a GCO. This monograph reviews and synthesizes 182 recent GCO studies that have appeared since the last significant review published in 2013 through the end of 2019. The authors categorize studies into the three broad areas of GCO: (1) determinants, (2) accuracy and (3) consequences. As an integral part of their synthesis, they summarize the details of each study in several user-friendly tables. After discussing and synthesizing the research, they present a discussion of opportunities for future research, including issues created or exacerbated as a result of the global COVID-19 pandemic. This monograph will be of assistance to researchers interested in exploring this area of auditor responsibility. It will also be of interest to auditing firms and individual practitioners wanting to learn what academic research has examined and found regarding this challenging aspect of audit practice. Auditing standard-setters and regulators will find it of interest as the authors review numerous studies examining issues related to audit policy and regulation, and their effects on GCO decisions. The examination of GCO research is extremely timely given the financial and business disruption caused by the worldwide COVID-19 pandemic. This unprecedented global event has caused companies, auditors and professional bodies to revisit and reassess their approach to going concern, and to think even more deeply about this fundamental business imperative. About the Author Marshall A. Geiger is the CSX Chair in Management and Accounting and Professor of Accounting at the University of Richmond. Anna Gold is Professor at the Vrije Universiteit Amsterdam (VU), adjunct professor at NHH and Editor at The Accounting Review. Philip Wallage is Professor at the Vrije Universiteit Amsterdam (VU) and at the Universiteit van Amsterdam (UvA).

Product Specifications

Brand: Routledge
Format: hardcover
ASIN: 0367649489
Category: Books > Subjects > Business, Finance & Law > Accounting > Audits & Auditing
Domain: Amazon UK
Release Date: 10 June 2021
Listed Since: 10 December 2020

Barcode

No barcode data available

Routledge Auditor Going Concern Reporting: A Review of Global Research and Future Research Opportunities (Routledge Studies in Accounting)

It has never been this cheap. We have no record of a lower price.

Price History & Forecast

Price Distribution

Price Analysis

Description

Product Specifications

Barcode

Similar Products You Might Like

Audit Reporting for Going Concern Uncertainty: Global Trends and the Case Study of Italy (SpringerBriefs in Accounting)

Understanding Mattessich and Ijiri: A Study of Accounting Thought: 21 (Studies in the Development of Accounting Thought, 21)

Routledge - The Unaccountable & Ungovernable Corporation

Accountancy and Social Responsibility: An Innovative New Approach to Accountancy Theory and Practice (Palgrave Studies in Impact Finance)

Audit Education (Special issue books from 'Accounting Education: an international journal')

Financial and Managerial Accounting

Study Guide with Working Papers for Heintz/Parry's College Accounting, Chapters 1-15, 22nd

Law, Corporate Governance and Accounting: European Perspectives (Routledge Studies in Accounting)

Transparente Goodwill-Berichterstattung als Instrument der Corporate Governance (Rechnungswesen und Unternehmensüberwachung)

Wiley Practitioner's Guide to GAAS 2023: Covering All SASs, SSAEs, SSARSs, and Interpretations (Wiley Regulatory Reporting)

Accounting Control and Controlling Accounting: Interdisciplinary and Critical Perspectives

Advanced Level Audit Risks & Tests 2016

Modern Advanced Accounting

Strategic Management Accounting, Volume III: Aligning Ethics, Social Performance and Governance: 3

Abschlussprüfung und Geschäftsrisiko: Normative Anforderungen an die Abschlussprüfung und ihre Erfüllung durch einen geschäftsrisikoorientierten ... (Rechnungswesen und Unternehmensüberwachung)

Strategic Management Accounting, Volume III: Aligning Ethics, Social Performance and Governance

Globalisation and Contextual Factors in Accounting: The Case of Germany: 23 (Studies in Managerial and Financial Accounting, 23)

Wiley CPA Examination Review 2003: 4–Volume Set

Routledge Strategizing Management Accounting Textbook