LEADER 03618nam 22005775 450 001 9910298171303321 005 20200630201242.0 010 $a3-319-73046-0 024 7 $a10.1007/978-3-319-73046-2 035 $a(CKB)4100000001794814 035 $a(DE-He213)978-3-319-73046-2 035 $a(MiAaPQ)EBC5257804 035 $a(PPN)223957135 035 $a(EXLCZ)994100000001794814 100 $a20180130d2018 u| 0 101 0 $aeng 135 $aurnn|008mamaa 181 $ctxt$2rdacontent 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 10$aAudit Reporting for Going Concern Uncertainty $eGlobal Trends and the Case Study of Italy /$fby Sandro Brunelli 205 $a1st ed. 2018. 210 1$aCham :$cSpringer International Publishing :$cImprint: Springer,$d2018. 215 $a1 online resource (XIV, 105 p. 2 illus.) 225 1 $aSpringerBriefs in Accounting,$x2196-7873 311 $a3-319-73045-2 320 $aIncludes bibliographical references at the end of each chapters. 327 $a1 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. 330 $aThis book employs a narrative analytical approach to explore all aspects of the debate surrounding auditor reporting on going concern uncertainty worldwide. In-depth analysis of significant academic studies and of regulatory perspectives is combined with an illuminating empirical study in the Italian context. The book opens by discussing the assessment of going concern for accounting and auditing purposes. It is examined how going concern is considered in the FASB and IASB accounting standards and how auditors in the PCAOB and IAASB environments should verify its presence in financial statements and report on it in the audit report.  Accounting and auditing in relation to going concern in other jurisdictions are also addressed. Research into the determinants, accuracy, and consequences of going concern opinions (GCO) is then thoroughly reviewed, with separate examination of studies and trends in the United States, Europe, and the rest of the world. In the third part of the book, interesting evidence from the Italian Stock Market, including investor reactions to GCOs during the period 2008?2014, is presented and evaluated. The book will be of interest to academics, regulators, and practitioners alike. . 410 0$aSpringerBriefs in Accounting,$x2196-7873 606 $aAccounting 606 $aBookkeeping 606 $aBusiness enterprises?Finance 606 $aAccounting/Auditing$3https://scigraph.springernature.com/ontologies/product-market-codes/511000 606 $aFinancial Accounting$3https://scigraph.springernature.com/ontologies/product-market-codes/612010 606 $aBusiness Finance$3https://scigraph.springernature.com/ontologies/product-market-codes/512000 615 0$aAccounting. 615 0$aBookkeeping. 615 0$aBusiness enterprises?Finance. 615 14$aAccounting/Auditing. 615 24$aFinancial Accounting. 615 24$aBusiness Finance. 676 $a657.45 700 $aBrunelli$b Sandro$4aut$4http://id.loc.gov/vocabulary/relators/aut$01065429 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910298171303321 996 $aAudit Reporting for Going Concern Uncertainty$92545347 997 $aUNINA