03622nam 22005775 450 991029817130332120200630201242.03-319-73046-010.1007/978-3-319-73046-2(CKB)4100000001794814(DE-He213)978-3-319-73046-2(MiAaPQ)EBC5257804(PPN)223957135(EXLCZ)99410000000179481420180130d2018 u| 0engurnn|008mamaatxtrdacontentcrdamediacrrdacarrierAudit Reporting for Going Concern Uncertainty Global Trends and the Case Study of Italy /by Sandro Brunelli1st ed. 2018.Cham :Springer International Publishing :Imprint: Springer,2018.1 online resource (XIV, 105 p. 2 illus.) SpringerBriefs in Accounting,2196-78733-319-73045-2 Includes bibliographical references at the end of each chapters.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. .SpringerBriefs in Accounting,2196-7873AccountingBookkeeping Business enterprises—FinanceAccounting/Auditinghttps://scigraph.springernature.com/ontologies/product-market-codes/511000Financial Accountinghttps://scigraph.springernature.com/ontologies/product-market-codes/612010Business Financehttps://scigraph.springernature.com/ontologies/product-market-codes/512000Accounting.Bookkeeping .Business enterprises—Finance.Accounting/Auditing.Financial Accounting.Business Finance.657.45Brunelli Sandroauthttp://id.loc.gov/vocabulary/relators/aut1065429MiAaPQMiAaPQMiAaPQBOOK9910298171303321Audit Reporting for Going Concern Uncertainty2545347UNINA