Results 211 to 220 of about 2,213,992 (274)

Medical Student Perceptions of Psychological Safety in the Clinical Learning Environment. [PDF]

open access: yesClin Teach
Lappé K   +8 more
europepmc   +1 more source

Navigating HIV Self-Testing: concerns among adolescents and young people aged 15-24 years in Uganda

open access: yes
Muhumuza R   +12 more
europepmc   +1 more source

Auditor Going Concern Reporting

2021
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.
Geiger, M.A., Gold, A., Wallage, P.
openaire   +3 more sources

Assessing going concern

Pacific Accounting Review, 2012
PurposeThe purpose of this paper is to ascertain the practical efficacy of statistical corporate failure models in improving auditors' going concern assessment. It also aims to examine auditors' perceptions of corporate failure models as an analytical procedure in this context.Design/methodology/approachThe paper utilises a survey questionnaire with a ...
Nirosh Kuruppu   +2 more
openaire   +1 more source

The Going‐Concern Market Anomaly

Journal of Accounting Research, 2009
ABSTRACTWe explore the market response to announcements of first‐time going‐concern (GC) audit opinions and, for a subset of these cases, their subsequent withdrawal, from 1993 to 2005. We find that the market fully responds to GC withdrawal announcements but underreacts to the GC announcements themselves, resulting in a downward drift of −14% over the
Kausar, Asad   +2 more
openaire   +1 more source

Study of Going Concern Opinions

SSRN Electronic Journal, 2015
Findings indicate that a Shumway method of decomposition of individual ratios is more explanatory of the existence of going concerns than a summary Altman Z score. Obfuscation of financial statement information appears to occur when going-concern footnotes are reported.
Zane Swanson, John Theis
openaire   +1 more source

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