Effects of the Covid-19 Pandemic Estimated in the Financial Statements and the Auditor`s Report
Audit Financiar, 2021 The COVID-19 pandemic had a significant impact on all aspects of life, but also on the financial reporting of companies and on the activity of auditors.
doaj +1 more source
The intraindustry effects of going concern audit reports [PDF]
This paper investigates the effect of a going concern opinion (GCO) on the equity value of the announcing firm’s competitors. On average, GCOs increase the value of a value-weighted portfolio of rivals by 0.37% at the event date.
Luís M.S. Coelho +2 more
core
FAKTOR - FAKTOR YANG MEMPENGARUHI AUDITOR DALAM MEMBERIKAN OPINI GOING CONCERN (Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2004-2009) [PDF]
, 2011 This study aims to analyze and provide empirical evidence of the influence of auditor reputation, auditor client tenure, disclosure, company size and audit opinion prior to the granting by the auditor's going concern opinion.
LAKSITO, Herry +1 more
core
Mapping the evolution of mitochondrial complex I through structural variation
FEBS Letters, EarlyView.Respiratory complex I (CI) is crucial for bioenergetic metabolism in many prokaryotes and eukaryotes. It is composed of a conserved set of core subunits and additional accessory subunits that vary depending on the organism. Here, we categorize CI subunits from available structures to map the evolution of CI across eukaryotes. Respiratory complex I (CI)
Dong‐Woo Shin +2 more
wiley +1 more source
Enfoque, 2011 O estudo investiga as raízes epistemológicas do conceito da continuidade (going concern) em contabilidade. Para tanto, foi realizado um ensaio teórico por meio de uma pesquisa bibliográfica, com a interpretação de obras de autores como May (1937), Byrne
Gabriel Moreira Campos
doaj
THE GOING CONCERN - THEORY AND PRACTICE IN THE FINANCIAL AUDIT [PDF]
The financial audit is called in to take the responsibilities on prevention of shocking events in the life of a company. Therefore we have to look into both of some concepts and the practice of financial audit so as to improve its performance and utility.
Tara Ioan Gheorghe
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Analisis Faktor Keuangan dan Non Keuangan yang Mempengaruhi Penerimaan Opini Audit Going Concern [PDF]
, 2014 This study aims to analyze and provide empirical evidence of the influence of the condition, debt default, compaqny's growth, auditor client tenure, opinion shopping, audit lag, and disclosure on the probability of receiving going concern opinion ...
Haryanto, H. (Haryanto) +1 more
core
Organoids in pediatric cancer research
FEBS Letters, EarlyView.Organoid technology has revolutionized cancer research, yet its application in pediatric oncology remains limited. Recent advances have enabled the development of pediatric tumor organoids, offering new insights into disease biology, treatment response, and interactions with the tumor microenvironment.
Carla Ríos Arceo, Jarno Drost
wiley +1 more source
Negative equity and the going concern principle in the financial statements of Polish football clubs [PDF]
Zeszyty Teoretyczne RachunkowościPurpose: The aim of this article is to evaluate the reasoning behind the application of the going concern principle as presented in the introductory notes to the financial statements of the analyzed entities, from the perspective of these entities ...
Waldemar Gos, Jakub Karpiński
doaj +1 more source
The mediating effect of going concern and corporate reporting in the relationship between corporate governance and investor confidence in financial institutions. [PDF]
Heliyon, 2023 Hammond P, Opoku MO.
europepmc +1 more source