Thematische Bibliographien / Going Concern Concept

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Auswahl der wissenschaftlichen Literatur zum Thema „Going Concern Concept“

Autor: Grafiati
Veröffentlicht am 24. Juni 2021
Zuletzt aktualisiert am 13. Februar 2022

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Zeitschriftenartikel zum Thema "Going Concern Concept"

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Savova, Kameliya. „Global Impact of COVID 19 on the Concept of “Going Concern”“. SHS Web of Conferences 92 (2021): 01045. http://dx.doi.org/10.1051/shsconf/20219201045.

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Research background: The article presents a problem in the field of financial reporting. “Going concern” is the basic concept and principle in the preparation of the financial statements of enterprises. Purpose of the article: The purpose of this article is to present the global impact of COVID 19 on the concept of “going concern”, which is used as a basis for the development of the financial statements of the companies. The essence of the “going concern” concept is clarified. The key factors provoking a crisis in the capital cycle of the enterprises and possible scenarios of manifestation of a “going concern” in conditions of uncertainty are presented. Methods: The research methodology is based on a systematic approach with appropriate methodological tools for analysis, generalization, and graphic visualization of the achieved results. Empiric research of the information on revenues, profitability, and net cash availability of non-financial enterprises - issuers on the Bulgarian Stock Exchange was conducted, based on published interim financial statements for the first quarter of 2020. Findings & Value added: The content of the research is useful for potential investors who are interested in non-financial companies - issuers on the Bulgarian Stock Exchange. It provides important knowledge into understanding the economic nature of the ‘going concern’ concept applied in the globalizing economy as a basis for preparing financial statements.
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Babicheva, N. E., N. P. Lyubushin und R. Yu Kondrat'ev. „The going concern concept in the assessment of creditworthiness of economic entities“. Regional Economics: Theory and Practice 16, Nr. 1 (16.01.2018): 18–37. http://dx.doi.org/10.24891/re.16.1.18.

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Babicheva, N. E., N. P. Lyubushin und R. Yu Kondrat'ev. „The going concern concept in the assessment of creditworthiness of economic entities“. Economic Analysis: Theory and Practice 16, Nr. 10 (27.10.2017): 1840–58. http://dx.doi.org/10.24891/ea.16.10.1840.

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Musvoto, Saratiel Wedzerai, und Daan G. Gouws. „Rethinking The Going Concern Assumption As A Pre-Condition For Accounting Measurement“. International Business & Economics Research Journal (IBER) 10, Nr. 4 (30.03.2011): 31. http://dx.doi.org/10.19030/iber.v10i4.4181.

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This study compares the principles of the going concern concept against the principles of representational measurement to determine if it is possible to establish foundations of accounting measurement with the going concern concept as a precondition. Representational measurement theory is a theory that establishes measurement in social scientific disciplines such as accounting. The going concern assumption is prescribed as one of the preconditions for measuring the attributes of the elements of the financial statements of an entity that is expected to continue in business for the foreseeable future. Studies in accounting measurement have so far not succeeded in establishing foundations of measurements under going concern. The findings of this study suggest that the going concern assumption is anti-measurement in nature. Consequently, the findings suggest that financial statements be prepared on a basis that distinguishes quantifications produced under conditions that facilitate accounting measurement from those that do not.
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Genta, I. Nyoman Yatna Dwipayana, und I. Nyoman Suyatna. „Penerapan Konsep Going Concern Bagi Perseroan Terbatas Yang Telah Dinyatakan Pailit“. Acta Comitas 5, Nr. 2 (07.08.2020): 252. http://dx.doi.org/10.24843/ac.2020.v05.i02.p04.

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In this research, will be discuss how the application of the concept of going concern in the UUK-PKPU and how the impact of the application of going concern in the settlement of a limited company that has been declared bankrupt. The writing method used is normative juridical by using the statutory approach and conceptual approach. Regarding the form of going concern application in UUK-PKPU, it is reflected in the provisions of Article 179 paragraph (1) which is in line with the mandates of Article 25 of UUK-PKPU. By doing this going concern does not necessarily delay the implementation of liquidation of state assets, assets that are not part of or can support the going concern still will be liquidated based on applicable regulations. It can be concluded that with the enactment of going concern is an effort to increase the value of bankrupt assets which are expected to be used to pay off the remaining bankrupt debts. As well as the implementation of going concern is an effort that does not preclude the process of liquidation of bankrupt assets as long as the liquidated assets do not obstruct the going concern process. Dalam penelitian ini akan membahas mengenai bagaimana bentuk penerapan konsep going concern di dalam UUK-PKPU dan bagaimanakah dampak penerapan going concern dalam penyelesaian perseroan terbatas yang telah dinyatakan pailit. Metode penulisan yang digunakan adalah yuridis normatif dengan menggunakan pendekatan perundang-undangan dan pendekatan konseptual. Mengenai bentuk penerapan going concern dalam UUK-PKPU tercermin di dalam ketentuan Pasal 179 ayat (1) yang mana ketentuan tersebut sejalan dengan amanat Pasal 25 UUK-PKPU. Dengan dilakukannya going concern ini tidak serta merta menunda pelaksanaan likuidasi terhadap harta kekayaan persero, terhadap harta yang tidak menjadi bagian atau dapat mendukung kerberlangsungan going concern akan tetap dilikuidasi berdasarkan aturan yang berlaku. Dapat disimpulkan bahwa dengan diberlakukannya going concern merupakan salah satu usaha untuk meningkatkan nilai dari harta kekayaan persero pailit yang diharapkan dapat digunakan untuk melunasi sisa utang persero pailit. Serta dengan diberlakukannya going concern ini merupakan upaya yang tidak menghalangi proses likuidasi terhadap harta kekayaan persero pailit selama harta yang dilikuidasi tidak menghalangi proses going concern.
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Lyngå, Gösta. „The Concept of Young Populations“. Highlights of Astronomy 7 (1986): 473–74. http://dx.doi.org/10.1017/s1539299600006791.

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At the last General Assembly of the IAU, in Patras, we had a Joint Discussion about the evolution in old stellar populations in galaxies. Then, as will be the case today, the great emphasis was placed on star formation and stellar evolution, on luminosity functions and mass functions. Today our theme does not include the word stellar. This is intentional. The young populations we are going to discuss will to a large extent concern the gaseous component in galaxies. The gas and the dust may from some points of view be considered old. However, when it takes part in star formation we discuss it as a part of the young population.
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Muchlis, Saiful, und Mariyani Mariyani. „Akuntansi Pertanggungjawaban Sosial Menggugat Keuangan Perusahaan Ditinjau Dari Konsep Going Concern“. JPS (Jurnal Perbankan Syariah) 2, Nr. 1 (09.04.2021): 95–113. http://dx.doi.org/10.46367/jps.v2i1.299.

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The purpose of this study is to find out the application of the going concern concept combined with financial performance to be able to encourage companies to carry out their social responsibility to remain a sustainable (future) point. In addition, this study also aims to determine the perceptions and level of satisfaction felt by stakeholders on the implementation of corporate social responsibility (CSR) programs carried out by the company to stakeholders in order to guarantee the company's business continuity in the future. This research is qualitative research with a critical approach based on pseudo sustainability through interviews with a total of 6 informants. The results showed that analyzing the company's finances in combination with the going concern concept was able to encourage companies to carry out their social responsibility to remain a concern for the future. The results of the study also show that the CSR programs carried out by the company are considered good and very beneficial for employees and the community around the company. This research also shows that the evaluation of the implementation of CSR programs is realized quite well, stakeholders both internal (employees) and external (local communities) are quite satisfied with the implementation of CSR programs carried out by the company to stakeholders.
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Velte, Patrick. „Development and current criticism of asset impairment in German tax accounting“. Corporate Ownership and Control 13, Nr. 1 (2015): 756–68. http://dx.doi.org/10.22495/cocv13i1c7p3.

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In German tax accounting, the going concern value (“Teilwert”) is the central measurement of asset impairment since 1934. The conceptual weaknesses of the concept have set the future of the 80-year old fiscal measurement tradition up for discussion. First, I shed light on the development of the accounting measurement concepts from Prussian Civil Code 1794 (ALR) to the German Income Tax Act 1934. Then, I analyse the main results of the current tax jurisdiction and draw a comparison to the German commercial law and the IFRS. I state that the creation of a common basis for measurement under commercial and tax law would be desirable, since the going concern value was understood as neither an exception, nor as being subject to the whims of targeted tax accounting policies. The provision of a purely indicator-based impairment test by the IASB is also recommended.
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Cormier, Denis, Michel Magnan und Bernard Morard. „The Auditor's Consideration of the Going Concern Assumption: A Diagnostic Model“. Journal of Accounting, Auditing & Finance 10, Nr. 2 (April 1995): 201–22. http://dx.doi.org/10.1177/0148558x9501000201.

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A central tenet of audited financial statements is the assumption that the reporting firm will remain in business for the foreseeable future, that is, it is a going concern. However, recent years have seen a wave of highly visible corporate failures that have greatly reduced investors' confidence in auditors' work. This paper develops a tool to evaluate the going concern risk of an audit client, within the risk analysis framework suggested by the auditing literature. The study is innovative along four dimensions. First, new developments in financial statement analysis research are applied to auditing. Second, in addition to quantitative indicators reflecting trends in financial statements, the model also includes qualitative corporate governance characteristics suggested by current audit practice. Third, the concept of going concern failure is broadened and is not restricted to legal bankruptcy. Finally, complementary multivariate classification techniques, logit, linear discriminant analysis, and recursive partitioning are used to provide predictive and interpretative guidance to auditors. Results suggest that a systematic interpretation of financial statements and an evaluation of investment and accounting decisions made by managers would allow auditors to classify firms before the advent of any economic loss. Furthermore, some ratios provide consistent signals about going concern failures. Implications about audit work are then discussed.
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Sicoli, Graziella, und Paolo Tenuta. „The impact of the “going concern” on auditors’ judgement. Analysis of the Italian context from an international perspective“. Corporate Ownership and Control 13, Nr. 1 (2015): 44–55. http://dx.doi.org/10.22495/cocv13i1p5.

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The present work aims to analyse the concept of going concern on the one hand, through a case study of three companies which have recently come under observation of the CONSOB and have been inserted in the so-called “black list” and, on the other, the consequences that the removal of the presumption of continuity can have on the kind of assessment the auditors make. The aim of the present work is twofold: the first part analyses the principle of going concern from a business and economic perspective. Once this has been completed, the work will go on to offer an overview of the dynamics that can bring a company to a crisis point, and how these affect the judgments expressed by the auditors.
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Dissertationen zum Thema "Going Concern Concept"

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Aronsson, Jonathan, und Adam Granstedt. „A Qualitative Look into Auditor’s Going Concern Assessment“. Thesis, Jönköping University, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-52925.

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Introduction: The history of going concern have been surrounded by uncertainties. The concept becomes relevant in times of economic crisis. The accuracy of existing procedures concerning GCOs have been questioned, where firms file for bankruptcy without any prior indications of going concern issues. Therefore, it has been questioned if the auditors are better than anyone else to predict the future. The standards and regulations leave out large room for professional judgement, thus there is a great risk of fluctuations in the judgement process in practice. Without a complete understanding of going concern, one could question the added value of the concept, and what conclusions can be made from prior literature. Purpose: The purpose of our study is to enhance the understanding of the auditor’s going concern assessment by looking further into their application and treatment of the concept in practice. This will provide a more complete nuanced picture of auditor’s conceptualization and their process of evaluating going concern.   Method: Our purpose in this study is achieved by using a qualitative research method. The empirical findings are collected through using a semi-structured interview approach. The interview guide is developed from our model (Figure 2) which is derived from previous literature in the field. Our sample consists of 6 authorized auditors from the Jönköping region. Findings: The findings indicate that the perception shifts based on the process. Going concern is a difficult assessment, which is highly influenced by subjective judgement. Auditor’s application process in practice can be identified as a step-process. Between these steps, the perception changes. The process is characterized by auditors seeking evidence to the contrary of issuing a GCO.
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Hooi, Den Huan. „Audit considerations in assessing the application of the going concern concept“. Thesis, University of Manchester, 1989. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.633029.

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The purpose of this research is to examine how auditors decide whether a client company can remain in operational existence for the forseeable future and the various considerations that impinge on his judgement. Relating to this purpose, the main objectives established for this study are to identify and evaluate: (i) the indications auditors consider in identifying a company as having going concern difficulties (ii) the mitigating evidence they take into account in arriving at their going concern decision (iii) the environmental factors that exert an impact on the ultimate going concern qualification/non-qualification decision and (iv) the various macro issues surrounding the going concern concept. To achieve these aims, a multiplicity of research methods which include interviews, postal surveys, archival review and case studies were employed, in the context of the lens paradigm.
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Sikka, Prem Nath. „Towards an understanding of accounting and society : some episodes in the formulation and development of the going concern concept“. Thesis, University of Sheffield, 1991. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.262708.

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Varitimidou, Kaliopi, und Josephine Söderberg. „Going concern : En revisors dilemma“. Thesis, Södertörns högskola, Institutionen för ekonomi och företagande, 2010. http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-6427.

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Grönlund, Anton, und Sandra Hallgren. „Hur påverkar bolags finansiella stress revisorers formuleringar av going concern yttranden?“ Thesis, Mittuniversitetet, Avdelningen för ekonomivetenskap och juridik, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:miun:diva-29019.

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Finansiell information ska vara kvalitetssäkrad och ligga till grund för ekonomiskt beslutsfattande för intressenter. En del av denna information berör revisorns åtagande att bedöma ett bolags fortlevnadsförmåga, going concern, och yttra sig kring detta. Tidigare har två steg identifierats i processen att utfärda going concern yttranden men forskare på området menar att det är nödvändigt att lägga till ett tredje steg; med vilken tydlighet yttrandet formuleras. Vad som påverkar utfärdandet och formuleringen av yttranden är oklart men vissa forskare menar attnär klienter är finansiellt stressade utfärdas going concern yttranden och ju mer finansiellt stressat ett bolag är, desto tydligare formulerar revisorn sitt yttrande. I dagsläget saknas en standard för hur svenska revisorer exakt ska formulera sina yttranden. Revisorerna har därmed makten att påverka hur intressenterna uppfattar ett bolags going concern.Syftet med studien var att utforska hur tydligt svenska revisorer formulerar going concern yttranden i konkursbolags senaste revisionsberättelse, samt identifiera hur olika typer av indikatorer på finansiell stress påverkar tydligheten i revisorernas formuleringar av going concern yttranden. Urvalsramen utgjordes av samtliga svenska bolag som gått i konkurs under tidsperioden januari-september år 2014. 4443 bolag undersöktes varav 358 uppfyllde kraven för studien och utgjorde därmed grunden för analys och slutsats. Resultatet framställdes genom ordinal logistisk regression och visar att svenska revisorer i hög utsträckning formulerar tydliga going concern yttranden och att vissa indikatorer på finansiell stress har en påverkan påtydligheten i going concern yttrandena. Studien visar att tre indikatorer på finansiell stress – eget kapital understiger halva aktiekapitalet, underskott i balanserade vinstmedel och långfristiga skulder dividerat med totala tillgångar – inverkar på tydligheten i going concern yttrandena.
Financial information is supposed to be quality assured and form the basis foreconomic decision-making for stakeholders. Some of this information affects the auditor's obligation to assess a company's survival skills, going concern, and to speak about this. Previously, two steps has been identified in the process to issue a going concern opinion but researchers in the field believe that it is necessary to add a third stage; the clarity with which the opinion is formulated. What affects the decision to issue a going concern opinion and the formulation of these opinions is uncertain, but some scholars believe that when clients are financially stressed more opinions are issued. Furthermore they believe that the more financially stressed a company is the more clearly the auditor's opinion is formulated. In the current situation is no standard for how Swedish auditors exactly should formulate their opinions. The auditors thus have the power to influence how stakeholders perceive a company'sgoing concern.The purpose of this study was to explore how clearly Swedish auditors formulates going concern opinions in the bankrupt company's latest audit report, and identify how different types of indicators of financial stress affects the clarity of the auditors formulations. The sampling frame consisted of all Swedish companies that have gone bankrupt during the period from January to September of 2014. 4443 companies were examined of which 358 met the criteria for the study and thus constituted the basis for the analysis and conclusion. The result was produced by ordinal logistic regression and show that Swedish auditors largely formulates clear going concern opinions and some indicators of financial stress has an impact on the clarity of thegoing concern opinions. The study shows that three indicators of financial stress ”equity is less than half the share capital, deficit in retained earnings, long-term debt divided by total assets” affects the formulation of going concern opinions.

2016-06-03

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Johansson, Lukas, und Jennie Karlsson. „REVISORERS GRANSKNING AV GOING CONCERN UNDER KRIS : En studie om going concern under coronapandemin och finanskrisen“. Thesis, Högskolan i Skövde, Institutionen för handel och företagande, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:his:diva-20062.

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Bakgrund: Going concern är en av grundprinciperna inom redovisning, vilket innebär att företagen ska fortsätta sin verksamhet under en överskådlig framtid. Under kriser kan osäkerheter uppstå för företag, vilket gör att revisorernas granskning av ett företags förmåga till fortlevnad blir extra intressant att studera. I tidigare forskning har studier gjorts om hur coronapandemin generellt påverkat revisorernas granskning, medan den här studien undersöker hur revisorernas granskning av going concern har förändrats under coronapandemin och finanskrisen. Det finns ingen tidigare forskning angående skillnader och likheter mellan coronapandemin och finanskrisen med avseende till revisorns granskning av going concern, vilket är anledningen till att det undersöks. Problemformuleringar: Hur och varför har revisorernas granskning av förmågan till fortsatt drift (going concern) förändrats under coronapandemin och finanskrisen? Vilka skillnader eller likheter finns det mellan coronapandemin och finanskrisen angående revisorernas granskning av förmågan till fortsatt drift (going concern)? Syfte: Syftet med studien är att få en förståelse över hur revisorerna granskar förmågan till fortsatt drift (going concern) under coronapandemin och finanskrisen och varför revisorernas granskning förändras under dessa kriser. I studien kommer det institutionella trycket hjälpa till att skapa en förståelse för varför revisorernas granskning förändras under kriser. Studien kommer även undersöka utifrån revisorernas perspektiv om det finns några skillnader eller likheter i väsentliga osäkerheter i företagen, ändamålsenliga revisionsbevis samt djupgående granskning mellan finanskrisen och coronapandemin. Resultat och slutsats: Studiens slutsatser är att revisorernas granskning av going concern har förändrats under coronapandemin och finanskrisen. Nya lagar och regler har tillkommit som revisorer i sin granskning behöver förhålla sig till, vilket studien indikerar att dessa förändringar kan förklaras av ett förändrat institutionellt tryck. Coronapandemin och finanskrisen har bidragit till mer djupgående granskning och revisorerna måste säkerställa att de inhämtade revisionsbevisen har en hög kvalitet. Studien har även identifierat att det finns skillnader och likheter angående revisorernas granskning av going concern mellan coronapandemin och finanskrisen, vilket härrör från väsentliga osäkerheter, ändamålsenliga revisionsbevis och djupgående granskning.
Background: Going concern is one of the basic principles in accounting, which means that companies must continue their operations in the foreseeable future. In previous research studies have been done on how the corona pandemic generally has affected the auditors review, while this study examines what the auditors' review of going concern has shown during the corona pandemic. There are already studies on the financial crisis linked to going concern, but there is no previous research regarding differences and similarities between the corona pandemic and the financial crisis. Research questions: How and why have the auditors' review of the ability to continue operating (going concern) changed during the corona pandemic and the financial crisis?What are the differences and similarities between the financial crisis and the corona pandemic regarding the auditors review of going concern? Purpose of study: The purpose of the study is to gain an understanding of how the auditors examine the ability to continue operations (going concern) during the corona pandemic and the financial crisis and why the auditors examine changes during these crises. In the study, the institutional pressure will help to create an understanding of why auditors examine change during crises. The study will also examine from the auditors' perspective whether there are any differences or similarities in significant uncertainties, appropriate audit evidence and an in-depth review between the financial crisis and the corona pandemic. Results and conclusion: The study's conclusions are that the auditors' review of the going concern has changed during the corona pandemic and the financial crisis, which contributes to the review not looking the same during a crisis. The corona pandemic and the financial crisis has led to the introduction of new laws and regulations, which auditors must follow and can be explained by institutional pressure. This has contributed to a more in-depth audit and also to the fact that the auditors must ensure that the audited evidence obtained is of a high quality. The study has identified that there are differences and similarities regarding the auditors' review of the going concern between the corona pandemic and the financial crisis, which stems from significant uncertainties, appropriate audit evidence and in-depth review.
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Bengtsson, Felicia, und Lovisa Sundberg. „Revisionskvalitet: Effekten av långa och många revisionsuppdrag“. Thesis, Mittuniversitetet, Institutionen för ekonomi, geografi, juridik och turism, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:miun:diva-39127.

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Revision är en viktig funktion för bolags intressenter som en säkerhet att bolagets företagsinformation är att lita på. Revisionsskandaler runt om i världen har dock gjort att revisionskvaliteten ifrågasatts. I syfte att öka kvaliteten på revisionen har det införts krav på revisorsrotation för bolag av allmänt intresse i Sverige. För en personvald revisor får uppdragstiden som längst vara sju år. Sedan måste bolaget byta revisor. Vidare menar Martin Johansson, tidigare VD för Svenska Revisorsamfundet (SRS), att över 200 uppdrag per revisor påverkar revisionskvaliteten negativt och att ett spann mellan 70 och 150 uppdrag är optimalt.Studiens syfte är att beskriva och analysera om revisionsuppdragets längd och antalet uppdrag påverkar revisionskvaliteten och att diskutera detta i termer av oberoende och kompetens. Genom att mäta going concern-yttranden från revisorn räkenskapsåret innan det år ett bolag gick i konkurs visar studien inget samband mellan längden på revisionsuppdraget och revisionskvalitet. Det är således inte möjligt att slå fast att kortare eller längre revisionsuppdrag ger bättre eller sämre revisionskvalitet. Inte heller finner studien något samband mellan antalet uppdrag och revisionskvalitet. Studien finner således inte något optimalt antal uppdrag med hänsyn till revisionskvalitet. Däremot återfinns de undersökta revisorerna i spannet strax ovanför 70 till 150 uppdrag.
Audit is an important function for corporate stakeholders as an assurance that the company's corporate information is to be trusted. Due to audit scandals around the world, the quality of the audit has been questioned. In order to increase the quality of the audit, requirements have been introduced for auditor rotation for companies of general interest in Sweden. For a person-elected auditor, the term of office may not exceed seven years. Later the company must change the auditor. Furthermore, Martin Johansson, former CEO of the Swedish Auditors' Association (SRS), believes that over 200 assignments per auditor adversely affect the quality of the audit and that a range between 70 and 150 assignments is optimal.The purpose of the study is to describe and analyze whether the length of the audit assignment and the number of assignments affect the quality of the audit and to discuss this in terms of independence and competence. By measuring going concern statements from the auditor for the fiscal year before the company went into bankruptcy, the study shows no relationship between the length of the audit assignment and the quality of the audit. It isn’t possible to state that shorter or longer audit assignments provide better or worse audit quality. Nor does the study find any connection between the number of assignments and audit quality. The study doesn’t find an optimal number of assignments with regard to audit quality. By contrast, the auditors surveyed are just above the 70 to 150 assignments.
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Adam, Silke. „Das Going-Concern-Prinzip in der Jahresabschlussprüfung /“. Wiesbaden : Dt. Univ.-Verl, 2007. http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&doc_number=015672001&line_number=0002&func_code=DB_RECORDS&service_type=MEDIA.

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Rheborg, Andersson Paulina, und Amanda Palm. „Hur tydligt utformas going concern-varningar?“ Thesis, Mittuniversitetet, Avdelningen för ekonomivetenskap och juridik, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:miun:diva-20896.

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Tidigare har man identifierat två steg i processen att utfärda going concern-varningar. Det första steget innebär att revisorn blir övertygad om att bolaget förtjänar en varning och det andra steget innebär att revisorn beslutar sig för att faktiskt utfärda varningen (LaSalle et al., 1996; Ruiz-Barbadillo et al., 2004). Arnedo et al. (2008) anser att det är nödvändigt att lägga till ett tredje steg, nämligen med vilken tydlighet varningen formuleras. De menar att det finns en uppsjö av forskning som behandlar de två traditionella stegen, men att det i princip saknas empirisk forskning om hur revisorer formulerar varningarna. Vi har i vår studie kartlagt och analyserat going concern-varningarnas träffsäkerhet och tydlighet utifrån ett antal revisors- och klientfaktorer, i en population av svenska bolag som gick i konkurs under år 2010. Dessa faktorer är revisorns kön, kompetens, byråtillhörighet, tiden mellan revisionsberättelsens avlämnande och konkursbeslutet, klientens storlek och finansiell stress. Vårt resultat visar att revisorernas träffsäkerhet bland konkursbolagen är 22,7 procent, och att samtliga faktorer påverkar träffsäkerheten, utom byråtillhörigheten. Vidare finner vi att revisorerna formulerar tydliga going concern-varningar i 60,1 procent av fallen (i 26,3 procent av fallen formulerar revisorerna mellantydliga varningar och i 13,6 procent av fallen otydliga varningar). De revisorsfaktorer som påverkar varningarnas tydlighet är byråtillhörighet samt tiden mellan revisionsberättelse och konkursbeslut. De båda klientfaktorerna storlek och finansiell stress påverkar, utöver varningarnas träffsäkerhet, även tydligheten. Vår studie visar att revisorerna i vart tionde fall har valt att använda sig av två alternativa formuleringar. Av de undersökta faktorerna är det endast de två klientfaktorerna storlek och finansiell stress som påverkar förekomsten av kompletterande formuleringar i varningar. Ungefär hälften av kompletteringarna förstärker det som redan sagts, medan hälften förmildrar det som sagts. Ingen av faktorerna i studien påverkar hur kompletteringarna sammansätts.

2013-06-03

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Abdel, Zaher Angie M. „Executive Characteristics and Going Concern Opinions“. FIU Digital Commons, 2009. http://digitalcommons.fiu.edu/etd/93.

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Auditors have come under increased scrutiny over the past several years about the growing number of client failures without a warning in the form of a going-concern modified (GCM) audit opinion. Statement on Auditing Standards No. 59 requires auditors to evaluate whether substantial doubt exists on an audit client’s ability to continue as a going concern (AICPA 1988). My dissertation consists of three essays. For the three essays, I empirically investigate issues related to GCM audit opinions and executive characteristics. Specifically, I examine the impact of executive tenure and gender on the issuance of GCM audit opinions. In addition, my dissertation addresses two other unique issues. Given that the Sarbanes-Oxley Act represents an important watershed event in the history and regulation of the accounting profession, I provide evidence about auditors’ propensities to issue GCM audit opinions in the post-SOX period. Further, I also expand extant research in this area by using multiple outcomes and thus go beyond the traditional use of bankruptcy alone as a tool to evaluate auditors’ GCM opinion. The results indicate that, after controlling for other financial characteristics, GCM audit opinions are significantly more likely for firms that have CFOs with short tenure and/or for firms with a female CFO or CEO. However, when examining the association between executive characteristics and two types of reporting errors, the results vary with the type of reporting error. Overall, the results provide evidence that executive characteristics are associated with auditors' reporting decisions.
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Bücher zum Thema "Going Concern Concept"

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Hooi, Den. The going concern concept: Perceptions of some large firm auditors. Manchester: Manchester Business School, 1988.

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Rissman, Rebecca. Going to a concert. London: Raintree, 2012.

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Going to a concert. London: Raintree, 2013.

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Going to a concert. Chicago: Heinemann Library, 2012.

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Bulmash, Gary. Case studies in going concern. New York: American Institute of Certified Public Accountants, 1994.

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Committee on the Financial Aspects of Corporate Governance. Working Group on Going Concern. Going concern and financial reporting: Guidance for directors of listed companies registered in the UK. [London]: Committee on the Financial Aspects of Corporate Governance, 1994.

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Boritz, J. Efrim. The "going concern" assumption: Accounting and auditing implications. Toronto, Canada: Canadian Institute of Chartered Accountants, 1991.

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Adam, Silke. Das Going-Concern-Prinzip in der Jahresabschlusspru fung. Wiesbaden: Dt. Univ.-Verl., 2007.

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Pashencev, Dmitriy, Aleksandra Dorskaya und Maksim Zaloilo. The concept of a digital state and a digital legal environment. ru: INFRA-M Academic Publishing LLC., 2021. http://dx.doi.org/10.12737/1288140.

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The development of digital technologies, large-scale digitalization that has covered all advanced countries, the entry of states into the era of the sixth technological order lead to significant changes in the state itself, its structure and functions. The monograph reveals the fundamental transformations of the modern state under the influence of the digital and technological vector of its development. Special attention is paid to qualitative technological changes in the main areas of state activity, the processes of creating legal norms (law-making) and their practical implementation (legal realization). The digital state emerging under the influence of new technologies acts as a theoretical model of the state of the future. Going beyond the strict scientific rationality in its classical sense allowed us to study the post-modern state, the phenomenon of which is increasingly becoming a reality and is embodied through the digital legal environment. For scientists, practitioners of public authorities, graduate students, students of law faculties.
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Ren gong zhi neng xing shi gai nian xi tong: Formal concept system in artificial intelligence. Beijing: Ke xue chu ban she, 2011.

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Buchteile zum Thema "Going Concern Concept"

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Geiger, Marshall A., Anna Gold und Philip Wallage. „Consequences of GCOs“. In Auditor Going Concern Reporting, 114–38. Abingdon, Oxon; New York, NY: Routledge, 2021. | Series: Routledge studies in accounting: Routledge, 2021. http://dx.doi.org/10.4324/9781003127093-9.

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Geiger, Marshall A., Anna Gold und Philip Wallage. „Determinants of GCOs“. In Auditor Going Concern Reporting, 36–58. Abingdon, Oxon; New York, NY: Routledge, 2021. | Series: Routledge studies in accounting: Routledge, 2021. http://dx.doi.org/10.4324/9781003127093-5.

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Geiger, Marshall A., Anna Gold und Philip Wallage. „Concluding remarks“. In Auditor Going Concern Reporting, 165–66. Abingdon, Oxon; New York, NY: Routledge, 2021. | Series: Routledge studies in accounting: Routledge, 2021. http://dx.doi.org/10.4324/9781003127093-14.

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Geiger, Marshall A., Anna Gold und Philip Wallage. „Research issues related to COVID-19“. In Auditor Going Concern Reporting, 155–61. Abingdon, Oxon; New York, NY: Routledge, 2021. | Series: Routledge studies in accounting: Routledge, 2021. http://dx.doi.org/10.4324/9781003127093-12.

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Geiger, Marshall A., Anna Gold und Philip Wallage. „Determinants of GCOs“. In Auditor Going Concern Reporting, 11–35. Abingdon, Oxon; New York, NY: Routledge, 2021. | Series: Routledge studies in accounting: Routledge, 2021. http://dx.doi.org/10.4324/9781003127093-4.

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Geiger, Marshall A., Anna Gold und Philip Wallage. „Determinants of GCOs“. In Auditor Going Concern Reporting, 76–94. Abingdon, Oxon; New York, NY: Routledge, 2021. | Series: Routledge studies in accounting: Routledge, 2021. http://dx.doi.org/10.4324/9781003127093-7.

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Geiger, Marshall A., Anna Gold und Philip Wallage. „Opportunities for future research“. In Auditor Going Concern Reporting, 141–54. Abingdon, Oxon; New York, NY: Routledge, 2021. | Series: Routledge studies in accounting: Routledge, 2021. http://dx.doi.org/10.4324/9781003127093-11.

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Geiger, Marshall A., Anna Gold und Philip Wallage. „Introduction and overview“. In Auditor Going Concern Reporting, 3–7. Abingdon, Oxon; New York, NY: Routledge, 2021. | Series: Routledge studies in accounting: Routledge, 2021. http://dx.doi.org/10.4324/9781003127093-2.

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Geiger, Marshall A., Anna Gold und Philip Wallage. „Accuracy of GCOs“. In Auditor Going Concern Reporting, 95–113. Abingdon, Oxon; New York, NY: Routledge, 2021. | Series: Routledge studies in accounting: Routledge, 2021. http://dx.doi.org/10.4324/9781003127093-8.

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Geiger, Marshall A., Anna Gold und Philip Wallage. „Determinants of GCOs“. In Auditor Going Concern Reporting, 59–75. Abingdon, Oxon; New York, NY: Routledge, 2021. | Series: Routledge studies in accounting: Routledge, 2021. http://dx.doi.org/10.4324/9781003127093-6.

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Konferenzberichte zum Thema "Going Concern Concept"

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Srimindarti, Ceacilia, Titiek Suwarti, Rachmawati Meita Oktaviani und Julindo Akhbal Fajar. „Determinants of Going Concern Audit Opinion“. In Proceedings of the International Conference on Banking, Accounting, Management, and Economics (ICOBAME 2018). Paris, France: Atlantis Press, 2019. http://dx.doi.org/10.2991/icobame-18.2019.21.

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Pratiwi, Laras, und Intan Rahayu. „Going Concern Audit Opinion in Agricultural Sector“. In 1st International Conference on Accounting, Management and Entrepreneurship (ICAMER 2019). Paris, France: Atlantis Press, 2020. http://dx.doi.org/10.2991/aebmr.k.200305.024.

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Chee Keong, Ooi. „Audit Report Lag and Audit Going Concern Qualification in Malaysia“. In ICBSI 2018 - International Conference on Business Sustainability and Innovation. Cognitive-Crcs, 2019. http://dx.doi.org/10.15405/epsbs.2019.08.24.

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Cheisviyanny, Charoline, Sany Dwita und Herlina Helmy. „Going Concern: A Note of Audit Committee and Independent Commissioners“. In First Padang International Conference On Economics Education, Economics, Business and Management, Accounting and Entrepreneurship (PICEEBA 2018). Paris, France: Atlantis Press, 2018. http://dx.doi.org/10.2991/piceeba-18.2018.73.

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„Determining the Going Concern Value and Risk for Housing Associations“. In 6th European Real Estate Society Conference: ERES Conference 1999. ERES, 1999. http://dx.doi.org/10.15396/eres1999_105.

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Fitton, Timothy. „Avoiding large tailings dams without going underground-Robinsky’s thickened tailings concept“. In 20th International Seminar on Paste and Thickened Tailings. University of Science and Technology Beijing, Beijing, 2017. http://dx.doi.org/10.36487/acg_rep/1752_27_fitton.

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Bernstein, Karen, George James, Alden Mackey, Clarence Modlin, Tom Modlin, Neill Murphy, Mike Murphy und Steve Brolliar. „Shuttle Program Loads Integration: Going from Concept to Operations and Staying Successful“. In AIAA SPACE 2011 Conference & Exposition. Reston, Virigina: American Institute of Aeronautics and Astronautics, 2011. http://dx.doi.org/10.2514/6.2011-7123.

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Hung, Yu-Chung, und Ya-Nan Shih. „A Prediction Model of Going-Concern - From the Viewpoint of Sustainable Development“. In 2009 First International Conference on Information Science and Engineering. IEEE, 2009. http://dx.doi.org/10.1109/icise.2009.138.

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Pramono, Hadi, Iwan Fakhruddin und Hardiyanto Wibowo. „Analysis Of Corporate Governance And Going Concern In Islamic Banks In Indonesia“. In Proceedings of the 2nd International Conference of Business, Accounting and Economics, ICBAE 2020, 5 - 6 August 2020, Purwokerto, Indonesia. EAI, 2020. http://dx.doi.org/10.4108/eai.5-8-2020.2301166.

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Paranoan, Natalia, Julianty Julianty, Afian Sipi, Anthon Paranoan und Nur Eny. „Going Concern of Sambu Barumbun Metaphor in Mamasa Culture, West Sulawesi Indonesia“. In Proceedings of the First International Conference on Economics, Business and Social Humanities, ICONEBS 2020, November 4-5, 2020, Madiun, Indonesia. EAI, 2021. http://dx.doi.org/10.4108/eai.4-11-2020.2304622.

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Berichte der Organisationen zum Thema "Going Concern Concept"

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Ma, Yueran, und José Scheinkman. Going-Concern Debt of Financial Intermediaries. Cambridge, MA: National Bureau of Economic Research, November 2020. http://dx.doi.org/10.3386/w28088.

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Streland, Arnold H. Going Deep: A System Concept for Detecting Deeply Buried Facilities From Space. Fort Belvoir, VA: Defense Technical Information Center, Februar 2003. http://dx.doi.org/10.21236/ada424602.

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Kindt, Roeland, Ian K Dawson, Jens-Peter B Lillesø, Alice Muchugi, Fabio Pedercini und James M Roshetko. The one hundred tree species prioritized for planting in the tropics and subtropics as indicated by database mining. World Agroforestry, 2021. http://dx.doi.org/10.5716/wp21001.pdf.

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A systematic approach to tree planting and management globally is hindered by the limited synthesis of information sources on tree uses and species priorities. To help address this, the authors ‘mined’ information from 23 online global and regional databases to assemble a list of the most frequent tree species deemed useful for planting according to database mentions, with a focus on tropical regions. Using a simple vote count approach for ranking species, we obtained a shortlist of 100 trees mentioned in at least 10 of our data sources (the ‘top-100’ species). A longer list of 830 trees that were mentioned at least five times was also compiled. Our ‘top-100’ list indicated that the family Fabaceae (syn. Leguminosae) was most common. The information associated with our mined data sources indicated that the ‘top-100’ list consisted of a complementary group of species of differing uses. These included the following: for wood (mostly for timber) and fuel production, human nutrition, animal fodder supply, and environmental service provision (varied services). Of these uses, wood was most frequently specified, with fuel and food use also highly important. Many of the ‘top-100’ species were assigned multiple uses. The majority of the ‘top-100’ species had weediness characteristics according to ‘attribute’ invasiveness databases that were also reviewed, thereby demonstrating potential environmental concerns associated with tree planting that need to be balanced against environmental and livelihood benefits. Less than half of the ‘top-100’ species were included in the OECD Scheme for the Certification of Forest Reproductive Material, thus supporting a view that lack of germplasm access is a common concern for trees. A comparison of the ‘top-100’ species with regionally-defined tree inventories indicated their diverse continental origins, as would be anticipated from a global analysis. However, compared to baseline expectations, some geographic regions were better represented than others. Our analysis assists in priority-setting for research and serves as a guide to practical tree planting initiatives. We stress that this ‘top-100’ list does not necessarily represent tree priorities for the future, but provides a starting point for also addressing representation gaps. Indeed, our primary concern going forward is with the latter.
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