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Revisors udfordringer omkring going concern: Going concern i Bank sektoren
2016Under and after the Financial crisis that began in 2007, many banks got in trouble in Denmark. Several banks merged with others or went bankrupt and were taken over by the national bankruptcy company Finansiel Stabilitet. These bankruptcies had a big impact on the Danish society and the public started questioning the external auditor’s work. Especially
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Lost revenues associated with going concern modified opinions in the Swedish audit market
Journal of Applied Accounting Research, 2014, Jan Svanberg
exaly
Opinion Shopping, Prior Opinion, Audit Quality, Financial Condition, and Going Concern Opinion
Journal of Asian Finance, Economics and Business (discontinued), 2020exaly
The Mechanisms of Creating Value vs. Financial Security of Going Concern—Sustainable Management
Sustainability, 2019Jarosław Kaczmarek
exaly