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Medical Student Perceptions of Psychological Safety in the Clinical Learning Environment. [PDF]
Lappé K +8 more
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Pacific Australia Labour Mobility Workers in Australia: Lived Experiences of Health and Navigating Health Systems. [PDF]
Vaughan G, O'Mullan C, Preston R, Fox H.
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Adolescent and parental views on weight and weight management: a qualitative study. [PDF]
Little M, Jebb SA, Aveyard P.
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The Relationship between Auditor Tenure and Audit Quality Implied by Going Concern Opinions. [PDF]
Knechel, W. Robert, Vanstraelen, Ann
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Navigating HIV Self-Testing: concerns among adolescents and young people aged 15-24 years in Uganda
Muhumuza R +12 more
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Auditor Going Concern Reporting
2021Auditor 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.
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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
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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, 2009ABSTRACTWe 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
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Study of Going Concern Opinions
SSRN Electronic Journal, 2015Findings 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
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