Results 11 to 20 of about 2,014,943 (251)
Rhetoric in standard setting : the case of the going-concern audit [PDF]
, 2007 This paper seeks to explore in depth the ways in which the rhetoric of the standard setter responds to comments received during development of a standard.
Masocha, Walter, Weetman, Pauline
core +4 more sources
Factsheet: Alcohol, crime and disorder in the night-time economy [PDF]
, 2010 The rapid expansion in recent years of the night-time economy (NTE) - now an important part of the leisure, tourism and service industries - raises serious crime and public health ...
Alcohol Concern +2 more
core +4 more sources
Investor Sentiment and Auditor's Going Concern Opinion: Examining the Accuracy of the Auditor's Opinion and Market Reaction to It [PDF]
پژوهشهای تجربی حسابداریInvestor sentiment is effective on opportunistic managerial behavior in financial reporting. Therefore, sentiments can be expected to relate to external auditors’ risk assessment and opinion. The current research studies the relationship between investor
Manizheh Ramsheh +2 more
doaj +1 more source
BANK LIQUIDITY – GOING CONCERN VS. GONE CONCERN [PDF]
Annals of the University of Oradea: Economic Science, 2020 For most actors of the financial system, the liquidity in general and the bank liquidity in particular represents a stressful subject to discuss and even more stressful to manage.
PELIN (RUSU) Aurica
doaj
Jurnal Dinamika Akuntansi, 2010 Penelitian tentang going concern ditujukan untuk menguji secara empiris dampak kondisi keuangan corporate, perkembangan corporate dan opini audit tahun lalu terhadap opini audit going concern Data dikumpulkan dengan menggunakan content analysis dan ...
Badingatus Solikhah, Kiswanto -
doaj +1 more source
Audit quality and sentiment biases in going-concern opinions [PDF]
Revista Contabilidade & FinançasThis research analyzed whether audit quality reduces sentiment biases existing in an auditor's opinion. Considering that measures based on data from opinion surveys have limitations regarding interpretation, and that aggregate measures using market data ...
Carlos André Marinho Vieira +1 more
doaj +1 more source
Predicting Going Concern of Companies Using the Tone of Auditor Reporting [PDF]
Mathematics and Modeling in Finance, 2022 Despite the growing need for research on the going concern and bankruptcy of companies, most of the conducted studies have used the approach of quantitative data for predicting the going concern and bankruptcy of companies; on the other hand, it is ...
Hamid Abbaskhani +3 more
doaj +1 more source
OPINION ANALYSIS GOING CONCERN THROUGH AUDITOR QUALITY AND AUDITOR EXPERIENCE
Jurnal Ilmiah Bisnis dan Ekonomi Asia, 2018 The research was conducted in Malang City area with auditor as the population while the sample with pursposive sampling while the data analysis used is variable test with linkert scale and using SPPS statitisk test. In this study conducted at the Public
Retno Wulandari, Ida Nuryana
doaj +1 more source
Financial auditing during crisis: Assessing and reporting fraud and going concern risk in Lebanon [PDF]
Contabilitate şi Informatică de Gestiune, 2022 Research Question: What is the impact of the Lebanese crisis on the financial auditing mission, mainly during assessing and reporting fraud and going concern risk?
Khalil Feghali +2 more
doaj +1 more source
The Transfer of Going Concern in Italy: Who Pays the Trade Debts?
University of Bologna Law Review, 2018 Article 2560, paragraph 2, of the Italian Civil Code sets forth a specific regulation of the trade debts in the context of the transfer of a going concern. Such provision of law seems apparently clear. However, case law and the
Gregorio Salatino
doaj +1 more source