Relevant bibliographies by topics / Going concern (Accounting)

Contents

  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers

Academic literature on the topic 'Going concern (Accounting)'

Author: Grafiati
Published: 4 June 2021
Last updated: 16 February 2022

Create a spot-on reference in APA, MLA, Chicago, Harvard, and other styles

Select a source type:

Consult the lists of relevant articles, books, theses, conference reports, and other scholarly sources on the topic 'Going concern (Accounting).'

Next to every source in the list of references, there is an 'Add to bibliography' button. Press on it, and we will generate automatically the bibliographic reference to the chosen work in the citation style you need: APA, MLA, Harvard, Chicago, Vancouver, etc.

You can also download the full text of the academic publication as pdf and read online its abstract whenever available in the metadata.

Journal articles on the topic "Going concern (Accounting)"

1

Ehoff Jr., Clemense, and Dahli Gray. "Going Concern: Where Is It Going?" Journal of Business & Economics Research (JBER) 12, no. 2 (March 29, 2014): 121. http://dx.doi.org/10.19030/jber.v12i2.8525.

Full text
Abstract:
On June 26, 2013, the Financial Accounting Standards Board (FASB) issued an exposure draft concerning disclosure of uncertainties surrounding the going concern presumption. This exposure draft is the FASBs most recent attempt to bring closure to a project that began in 2007. This paper examines the going concern presumption and the FASBs treatment of the going concern from 2007 to the present.
APA, Harvard, Vancouver, ISO, and other styles
2

Holzmann, Oscar J., and Paul Munter. "Going-Concern Reporting Now an Accounting Requirement." Journal of Corporate Accounting & Finance 26, no. 2 (December 19, 2014): 73–77. http://dx.doi.org/10.1002/jcaf.22023.

Full text
APA, Harvard, Vancouver, ISO, and other styles
3

Mislavskaya, N. "International Financial Reporting Standards: Going Concern Assumption." Auditor 6, no. 8 (September 7, 2020): 60–65. http://dx.doi.org/10.12737/1998-0701-2020-60-65.

Full text
Abstract:
The article analyzes the philosophical foundations of scientific accounting knowledge - assumptions about the continuity of the organization. The relevance, the need for a critical assessment of the modern accounting paradigm in the formation of the information society, in the formation of which a certain role is assigned to accounting and accounting (financial) reporting, is substantiated and proved. The author is convinced of the need to reform the accounting system, taking into account national interests. It is proposed to begin this process by clarifying the underlying accounting assumption.
APA, Harvard, Vancouver, ISO, and other styles
4

Hasslinger, Marius, Michael Olbrich, and David Rapp. "Concerned about Going Concern: When do Entities in Liquidation have to be Considered a Non-Going Concern According to IFRS?" FINANCIAL REPORTING, no. 1 (June 2017): 31–61. http://dx.doi.org/10.3280/fr2017-001002.

Full text
Abstract:
The rejection of the going concern premise as the underlying assumption of financial statements has farreaching consequences for accounting. For that reason, it is vitally important to identify the appropriate point in time at which the entity can no longer be regarded as a going concern. Focussing on entities that voluntarily decided to liquidate their operations, the analysis shows that both the IFRS taxonomy and the accounting literature are rather vague on the question of the point in time at which the going concern premise is no longer appropriate. Therefore, we identify the reporting stages that are necessary in the liquidation phase. Contrary to expectations, the paper argues that the going concern assumption should not be immediately abandoned, as retaining it can provide users of financial statements with decisionuseful information. In fact, the paper recommends a value chain based approach. Accordingly, the going concern assumption should not be rejected before the entity has terminated its activities at all stages of its value chain.
APA, Harvard, Vancouver, ISO, and other styles
5

Kim, Taewoo. "Does a Manager Respond to a Going-Concern Audit Opinion with an Asymmetry in Gain and Loss?" Sustainability 13, no. 8 (April 15, 2021): 4425. http://dx.doi.org/10.3390/su13084425.

Full text
Abstract:
In this paper, I investigate the relationship between previous going-concern audit opinions and subsequent asymmetric timeliness in accounting. Using the time-series and price-based models and conservatism proxy, I find that firms with going-concern audit opinions subsequently report losses in a more timely manner than firms that did not receive going-concern audit opinions. Furthermore, I also find that firms exiting going-concern audit opinions are more likely to report losses rather than gains in a timely manner, compared to firms non-exiting from going-concern opinions. This study extends the prior research by exploring the association between going-concern opinions and accounting conservatism from the perspective of client firms—that is, how firms behave strategically and conservatively to bypass going-concern opinions, once the firms had received previous going-concern opinions.
APA, Harvard, Vancouver, ISO, and other styles
6

Musvoto, Saratiel Wedzerai, and Daan G. Gouws. "Rethinking The Going Concern Assumption As A Pre-Condition For Accounting Measurement." International Business & Economics Research Journal (IBER) 10, no. 4 (March 30, 2011): 31. http://dx.doi.org/10.19030/iber.v10i4.4181.

Full text
Abstract:
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.
APA, Harvard, Vancouver, ISO, and other styles
7

Amyulianthy, Rafrini. "Faktor Determinan Opini Audit Going Concern." Liquidity 3, no. 1 (July 1, 2018): 27–35. http://dx.doi.org/10.32546/lq.v3i1.102.

Full text
Abstract:
This research purpose to determine the effect of financial condition of company, the size of audited company, the company's growth and reputation of the Public Accounting Firm to going-concern audit opinion on the company's listed on Indonesia Stock Exchange. Companies sample in this research are industrial trade, services and investment covered years 2007-2012 which 20 companies with. Hypothesis tested by using logistic regression models. The test results showed that the financial conditions using by bankruptcy prediction model Altman Z - Score Revised had positive effect but not significant to going-concern audit opinion. The size of the company which is using by log total assets had negative effect and significant to goingconcern audit opinion. Meanwhile the company's growth had positive effect but not significant to going-concern audit opinion. The public accounting firm's reputation using by the scale of the auditor (affiliated with the Big Four KAP), positive effect but not significant to goingconcern audit opinion.
APA, Harvard, Vancouver, ISO, and other styles
8

Chen, Chen, Xiumin Martin, and Xin Wang. "Insider Trading, Litigation Concerns, and Auditor Going-Concern Opinions." Accounting Review 88, no. 2 (October 1, 2012): 365–93. http://dx.doi.org/10.2308/accr-50347.

Full text
Abstract:
ABSTRACT: We investigate whether insider selling affects the likelihood of firms receiving auditor going-concern opinions. Prior studies document significant negative market reactions to the issuance of going-concern opinions, indicating that such opinions convey bad news to investors. Insider sales followed by negative news are likely to attract regulators' scrutiny and investor class-action lawsuits. Therefore, we predict that, to reduce the risk of litigation, managers have incentives to avoid receiving going-concern opinions after their insider sales by pressuring auditors for clean audit opinions. We evaluate this prediction empirically and find that the probability of receiving a going-concern opinion is negatively associated with the level of insider selling. Further analysis indicates that this negative relation is more pronounced for firms that are economically significant to their auditors but less pronounced when (1) auditors have concerns about litigation exposure and reputation loss and (2) audit committees are more independent. Finally, the negative relation between going-concern opinions and insider sales is significantly weakened after SOX. JEL Classifications: G18; M42; G48.
APA, Harvard, Vancouver, ISO, and other styles
9

Feng, Nancy Chun, and Daniel G. Neely. "Going Concern Disclosure for Local Governments." Journal of Public and Nonprofit Affairs 3, no. 2 (July 31, 2017): 176. http://dx.doi.org/10.20899/jpna.3.2.176-196.

Full text
Abstract:
Going concern opinions (GCOs) indicate that auditors have significant doubt about an entity’s ability to continue operation one year after the financial statement date. This study addresses the following research questions: What are the factors that motivate auditors to issue GCOs to governmental entities? Does a governmental entity disclose going concern uncertainty in the footnotes or the MD&A section of annual financial reports (AFRs) either the year before or the year when the entity receives a GCO? To what extent does the entity disclose the GCO factors used by auditors? We find that auditors most often cited two reasons, “Deficiency in Funds” and “Losses or Revenue Declines,” accounting for the majority of reasons given for a going concern opinion. Further, the disclosure is most likely to be in the notes to the AFRs. In addition, we find that going concern reporting varies by auditor type (state auditors vs. public accounting firms), government size, and government type. We also find some evidence that going concern disclosures improve after the enactment of GASB No. 56. The results of our study should be of interest to stakeholders’ interested in lead indicators of fiscal distress.
APA, Harvard, Vancouver, ISO, and other styles
10

Kwarto, Febrian. "PENGARUH OPINION SHOPPING DAN PENGALAMAN AUDITORTERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN DALAM SISI PANDANG PERUSAHAAN AUDITAN." Jurnal Akuntansi 19, no. 3 (March 3, 2017): 311. http://dx.doi.org/10.24912/ja.v19i3.82.

Full text
Abstract:
Perusahaan yang mendapatkan opini going concern dari auditor di sebabkan karena kondisi dan peristiwa yang menimbulkan keraguan akan kelangsungan hidup suatu perusahaan. Opini audit going concern merupakan peringatan awal (early warning) bagi para pengguna laporan keuangan guna menghindari kesalahan pengambilan keputusan. Penerimaan opini audit going concern dapat di pengaruhi oleh opinion shopping dan pengalaman Auditor. Penelitian ini bertujuan menganalisis opinion shopping dan pengalaman Auditor terhadap penerimaan opini audit going concern pada perusahaan auditan. Teknik pengambilan sampel dalam penelitian ini adalah purposive sampling yaitu pimpinan perusahaan atau kepala keuangan (kepala accounting/manajer keuangan) yang sudah diaudit oleh Kantor Akuntan Publik di Kota Tangerang, yang memiliki Pengalaman minimal 2 tahun. Jumlah kuesioner yang dianalisis adalah 50 kuesioner. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi berganda. Berdasarkan hasil penelitian ini menunjukan bahwa opinion shopping berpengaruh positif dan signifikan terhadap penerimaan opini audit going concern. Sedangkan pengalaman Auditor tidak berpengaruh positif dan tidak signifikan terhadap penerimaan opini audit going concern.Companies that get the of the auditor's going concern opinionwas caused of conditions and events that give rise to doubts about the viability of a company. Going concern audit opinion is an early warning for the users of the financial statements in order to avoid decision-making errors. Going concern audit opinion can be influenced by the opinion shopping and Auditorexperience. This study aimed to analyze the opinion shoppingand Auditor experienceon going concern audit opinion on the company's audited. The sampling technique in this research was purposive sampling, there arethe director of the company or chief financial officer (chief accounting/finance managers) that have been audited by Public Accountant in Tangerang, which has a minimum of 2 years experience. The number of questionnaires analyzed were 50 questionnaires. The data analysis technique used in this study is multiple regression analysis. Based on the results of this study indicate that opinion shopping have positive and significant impact on going-concern audit opinion. While there is no positif and significant impact on the going-concern audit opinion
APA, Harvard, Vancouver, ISO, and other styles
More sources

Dissertations / Theses on the topic "Going concern (Accounting)"

1

Vasquez, Geraldo. "Does a venture capitalist influence auditor going concern decisions?" Diss., Temple University Libraries, 2017. http://cdm16002.contentdm.oclc.org/cdm/ref/collection/p245801coll10/id/467897.

Full text
Abstract:
Business Administration/Accounting
D.B.A.
A growing number of firms that go public (e.g., IPO) are financially distressed often for several years of their initial existence, raising concerns about their ability to remain going concerns. Yet many IPOs do not receive going concern opinions (GCO) from their auditors who are charged with providing an assessment of their clients’ going concern status. A key feature of the IPOs is that a significant proportion of them are financed by venture capitalists (VCs). Unlike conventional sources of financing, such as banks, a VC offers financial as well as non-financial support to the new firm such as mentorship, strategic guidance and network access. The VC also provides monitoring as a member of the board of directors. An auditor’s assessment of its client’s going concern situation includes an audit of its financial statements and, if the client is financially distressed and in danger of ceasing to be a going concern, a review of factors that may mitigate the need for a GCO. I hypothesize that going concern opinions are assessed less often to financially distressed IPOs because the VC’s presence is viewed by the auditor as a factor that mitigates the need for a GCO. Thus, I explore whether the presence of a VC – in contrast to the presence of a banker – tempers the likelihood of issuance of a GCO to a financially distressed firm. I also explore whether varying degrees of involvement by a VC serve to mitigate an auditor’s need to issue a GCO since VCs are not all equally effective in their roles.   I find support for hypothesis (H1) that going concern opinions are assessed less often to financially distressed IPOs with venture capital backing than to those with other forms of financial backing (e.g., banker financing) and no support for hypothesis (H2) that the negative association between the presence of a VC and the issuance of a going concern opinion to a financially distressed IPO is stronger the greater the involvement of a VC. This study will inform industry regulators, concerned with transparency and the adequacy of financial disclosures, determine whether financial disclosure requirements should be enhanced to account for the presence of a VC . This study will also assist institutional and individual investors understand the risk that a VC-backed IPO may fail even when a GCO was not issued by an auditor.
Temple University--Theses
APA, Harvard, Vancouver, ISO, and other styles
2

Asare, Stephen Kwaku. "The auditors' going concern opinion decision: Interaction of task variables and the sequential processing of evidence." Diss., The University of Arizona, 1989. http://hdl.handle.net/10150/184633.

Full text
Abstract:
Drawing on the relevant psychology literature, three procedural variables that could influence the auditors' information processing when making going concern opinion decisions were identified. These procedural variables are the decision frame, the order in which evidence is evaluated and the initial belief held by the auditor. With respect to the decision frame, it was predicted that belief revision after processing contrary information (mitigating factors) is higher for auditors who frame their initial hypothesis in terms of viability (failure). This prediction hinges on the assumption that more weight is put on disconfirmatory information than on confirmatory information, holding "information content" constant. Second, denoting P(C) as the auditors' judgment just before processing contrary information (mitigating factors), it was hypothesized that contrary information (mitigating factors) has a bigger effect on belief revision as ex ante P(C) increases (decreases). Finally with respect to the order of evaluating evidence, it was posited that recency effects occur in belief revision and that these recency effects will be manifest in the auditors' opinion decision. These predictions were tested in a field experiment using 70 experienced auditors from four Big Eight firms. Results of the experiment provided support for the predictions relating to the initial belief and the order in which evidence was evaluated. However, the predictions relating to the decision frame were not supported. Furthermore, the study indicated that auditors exhibited considerable variability in their interpretation of substantial doubt (the standard of proof in SAS 59). Whereas some auditors interpreted this requirement as the preponderance of probability, others required a substantially higher level of probability as a threshold of proof for issuing unqualified opinions. Incidentally, it was discovered that this variability was partly accounted for by auditors' firm affiliation. Implications of these results for the audit review, the standard setting process and the nature of expertise in auditing are discussed.
APA, Harvard, Vancouver, ISO, and other styles
3

Koh, Hian Chye. "Prediction of going-concern status: a probit model for the auditors." Diss., Virginia Polytechnic Institute and State University, 1987. http://hdl.handle.net/10919/80286.

Full text
Abstract:
Under the going-concern concept, an entity is assumed to be a going concern when it is able and willing to continue operations in the foreseeable future. Although substantial agreement exists as to the meaning and role of the going-concern concept, it is difficult to make going-concern assessments in the course of an audit. In particular, existing auditing guidelines contained in SAS No. 34 are inadequate and existing going-concern prediction models are flawed. In view of this, the objective of the dissertation is to construct a going-concern prediction model (hereafter called the Koh model) that is based upon improved statistical techniques and methodology. A sample of 165 companies that filed for bankruptcy during the period 1980 to 1985 and a matched sample of 165 non-bankrupt companies are used to construct and test the Koh model. Following the lead taken by the proposed SAS on going-concern assessments, a non-going concern is operationalized as a bankrupt company. For each of the sample companies, six financial ratios as specified by the proposed theory of bankruptcy are obtained. Probit analysis with the weighted exogenous sample maximum likelihood procedure is used to estimate the coefficients of the Koh model. Using the Lachenbruch U method, the hold-out accuracy rates of the Koh model are computed. They are 85.45% for non-going concerns, 100.00% for going concerns, and 99.91% overall. With these accuracy rates, the Koh model compares favorably with other going-concern prediction models suggested in the literature and the auditors. The effects of misclassification costs of Type I and Type II errors on the Koh model are also considered. It is found that the optimal cut-off probability for the Koh model is very insensitive to varying relative misclassification costs. Coupled with its high predictive ability and stability, the Koh model can be an effective prediction model, analytical tool, and defensive device for auditors. Further, the methodology developed and employed in the dissertation can contribute to the current state-of-the-art in constructing prediction models such as going-concern or bankruptcy prediction models, takeover/acquisition prediction models, and loan default prediction models.
Ph. D.
APA, Harvard, Vancouver, ISO, and other styles
4

Constantinides, Sylvia. "Going-concern assessments for financially distressed firms : a comparative study of auditors, bankers and insolvency practitioners." Thesis, University of Nottingham, 2002. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.246871.

Full text
APA, Harvard, Vancouver, ISO, and other styles
5

Vermeer, Thomas E. (Thomas Edward). "Auditor's Reporting Practices for an Entity's Ability to Continue as a Going Concern: The Impact of SAS no. 59." Thesis, University of North Texas, 1998. https://digital.library.unt.edu/ark:/67531/metadc935723/.

Full text
Abstract:
This study examines whether the probability of a firm receiving a going concern modified report or a standard audit report with note disclosure of a going concern uncertainty has increased after the issuance of SAS No. 59. This study also examines whether the probability of a firm having no reference to a going concern uncertainty in its audit report or the financial statement notes has decreased after the issuance of SAS No. 59. The findings provide support for the hypotheses that a firm has a higher probability of receiving a standard audit report with note disclosure of a going concern ('J uncertainty and a lower probability of receiving no reference to a going concern uncertainty in the audit report or the financial statement notes after the issuance of SAS No. 59. However, this study finds no support for the hypothesis that a firm has a higher probability of receiving a going concern modified report after the issuance of SAS No. 59. The findings of this study suggest that the Auditing Standards Board, the government, and the accounting profession should consider the impact of SAS No. 59 on the presence of note disclosure when assessing the success or failure of SAS No. 59 in decreasing the so-called audit expectation gap.
APA, Harvard, Vancouver, ISO, and other styles
6

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.

Full text
APA, Harvard, Vancouver, ISO, and other styles
7

Citron, David B. "Positive accounting theory and the study of corporate control : the role of loan covenants and the going concern qualification." Thesis, City University London, 1995. http://openaccess.city.ac.uk/7733/.

Full text
Abstract:
This thesis comprises four published papers (the Papers) - three on accounting-based loan covenants and one on the going concern qualification (GCQ) - plus a linking essay. The essay focuses on the Papers' common subject matter of corporate control and on their common research methodology, positive accounting theory. The essay shows how the agency literature is closely bound up with problems of corporate control. It goes on to argue that certain features of positive accounting theory - its recognition of conflict and of institutional influences, and its focus on economic incentives - render it a particularly useful framework for research into loan covenants and the GCQ. The loan covenant papers address both the structuring of loan agreements ('ex ante' issues) and the subsequent functioning of such agreements, in particular breaches of covenant ('ex post' issues). Their chief contribution to the 'ex ante' literature is the first evidence they provide on the extent and incidence of covenants in the UK; their UK/US comparison, drawing on institutional differences to explain why accounting-based covenants in the UK, unlike the US, have a positive association with term but no association with gearing; and their analysis of the incidence of accounting-based covenants in convertible and secured debt agreements. The Papers' findings on 'ex post' matters contain early evidence on the costliness of covenant breaches, on the effectiveness of managerial opportunism in avoiding covenant violations and on the costliness of mandatory accounting changes. In the context of loan covenants the essay also provides a methodological critique of positive accounting theory, which it sees as a developing research programme. This is reflected both in the ambiguous relation between accounting-based covenants and the investment opportunity set (which is resolved in this research for a UK setting), and in the 'ad hoc' nature of many arguments put forward by the theory's proponents to explain existing practice. Finally, the essay argues that the positive accounting theory and the decision-usefulness views of accounting have more in common than is sometimes supposed. The going concern paper addresses important issues of independence and disclosure. The essay discusses several possible explanations for the low GCQ rate among failed companies, adducing evidence from more recent research. The GCQ paper itself shows that, although the self-fulfilling prophecy argument and differential audit firm size do not appear to prejudice independence, auditor switching may pose such a threat. The essay concludes by pointing at directions for future research, in particular in areas with public policy implications, and by suggesting that greater use of a case study methodology could deepen our understanding of these issues.
APA, Harvard, Vancouver, ISO, and other styles
8

Bundy, Sid. "BINARY BRIGHT-LINE DECISION MODELS FOR GOING CONCERN ASSESSMENT: ANALYSIS OF ANALYTICAL TOOLS FOR BANKRUPTCY PREDICTION CONSIDERING SENSITIVITY TO MATERIALITY THRESHOLDS." UKnowledge, 2019. https://uknowledge.uky.edu/accountancy_etds/12.

Full text
Abstract:
In August, 2014, the Financial Accounting Standards Board issued an update concerning the disclosure of uncertainties about an entity’s ability to continue as a going concern. The standard requires an entities management to evaluate whether there is substantial doubt about the entity’s ability to continue as a going concern and to provide related footnote disclosures in certain circumstances. One consequence of this regulation is the need for guidance for audit testing of management’s assessments in each phase of the audit. This research evaluates the usefulness of bankruptcy prediction models as analytical tools in the planning stage of an audit for going concern assertions and questions the use of precision as the only measure of a model’s effectiveness. I use simulation to manipulate the fundamental accounting data within five bankruptcy prediction models, explore failure rates in an environment with materiality concerns, and consider the total change in market value due to simulated errors. Given the inherent limitations of the information environment and/or current prediction models, my results indicate auditors’ current failure rates are not an indication of audit failure. The results suggest that bright-line testing using bankruptcy prediction models are sensitive to materiality and that the cost trade-off between Type I and Type II errors is an important indicator of model choice.
APA, Harvard, Vancouver, ISO, and other styles
9

Song, Hakjoon. "PCAOB INTERNATIONAL INSPECTION AND AUDIT QUALITY." Diss., Temple University Libraries, 2012. http://cdm16002.contentdm.oclc.org/cdm/ref/collection/p245801coll10/id/175332.

Full text
Abstract:
Business Administration/Accounting
Ph.D.
The Public Company Accounting Oversight Board (PCAOB) has recently begun inspecting foreign audit firms. An important policy concern is that several foreign jurisdictions have refused to allow the PCAOB to conduct inspections of their audit firms. In this dissertation, I investigate (1) whether audit quality is higher for client firms (henceforth "complying" clients) whose foreign auditors have been inspected by the PCAOB, compared to client firms (henceforth "blacklisted" clients) of foreign auditors whose governments have refused inspections by the PCAOB, and (2) whether audit quality improves in the post inspection period for clients of inspected foreign auditors. I use abnormal accruals, total accruals, value relevance, and the likelihood of receiving a going concern opinion as proxies for audit quality. I conduct empirical tests on two samples, a cross-sectional sample consisting of blacklisted and complying clients, and a longitudinal sample of clients of inspected foreign auditors before and after PCAOB inspections. For the going-concern models, the samples are confined to financially distressed firms, which are either clients with negative net income or negative operating cash flows or clients in the top quartile in the bankruptcy probability distribution. The cross-sectional models indicate that blacklisted clients have significantly higher abnormal and total accruals, lower value relevance and a lower likelihood of receiving a going concern opinion, than complying clients, suggesting that clients of PCAOB-inspected auditors seem to have higher audit quality. Moreover, longitudinal analyses of clients of inspected foreign auditors show that abnormal accruals and total accruals are lower after PCAOB inspections than before inspections, and value relevance is greater after inspections than before. The likelihood of receiving a going concern opinion is higher after PCAOB inspections than before inspections for one of the two distressed-firm samples. Overall, the results are generally consistent with the PCAOB's claim that the clients of foreign audit firms that have undergone PCAOB inspections have benefited from the inspections. Further analyses indicate that the benefits are concentrated in jurisdictions where the PCAOB has conducted joint inspections with local authorities, in countries where legal traditions follow common law, and for clients of Big 4 auditors.
Temple University--Theses
APA, Harvard, Vancouver, ISO, and other styles
10

Staude, Daylan. "The tax consequences of a contingent liability disposed of as part of the sale of a business as a going concern." Thesis, Rhodes University, 2015. http://hdl.handle.net/10962/d1017544.

Full text
Abstract:
The sale of an entity as a going concern has a number of tax consequences for both the purchaser and the seller. The tax deductibility of a contingent liability upon its transfer from the seller to the purchaser, where the selling price has been reduced by the value of the contingent liabilities transferred, remains uncertain following the decision in Ackermans Ltd v Commissioner for the South African Revenue Service. An expense is either deductible under a specific section of the Income Tax Act, 58 of 1962, or under the general expense provisions in terms of sections 11(a) and 23(g). The Act does not contain a specific section relating to contingent liabilities and therefore a contingent liability will need to be considered for deduction under these sections. The Act further disallows an expense as a deduction under section 23(e), where a reserve is created (for example a leave pay provision). This study analyses the tax deductibility of a contingent liability, where the contingent liability has been transferred from the seller to the purchaser in a sale of an entity as a going concern and the purchase price has been reduced to compensate for the transfer of the contingent liability. The deductibility of the contingent liability was first assessed in terms of the provisions of the Act (sections 11(a), 23(g) and 23(e)) and associated case law. The decision in the Ackermans case and its preceding Income Tax Case 1839 was then analysed in order to establish the principles arising from the decisions. Finally the proposals in the Draft Taxation Laws Amendment Bill, 2011, and the subsequent Discussion Document issued by the South African Revenue Service were discussed. The analysis revealed the continuing confusion surrounding the status quo, thus demonstrating the importance of legislative intervention to provide guidelines for taxpayers.
APA, Harvard, Vancouver, ISO, and other styles

Books on the topic "Going concern (Accounting)"

1

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

Find full text
APA, Harvard, Vancouver, ISO, and other styles
2

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

Find full text
APA, Harvard, Vancouver, ISO, and other styles
3

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

Find full text
APA, Harvard, Vancouver, ISO, and other styles
4

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.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
5

Miles, Raymond C. How to Price a Business. Simon & Schuster (Paper), 1988.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
6

Miles, Raymond C. How to Price a Business. Simon & Schuster (Paper), 1988.

Find full text
APA, Harvard, Vancouver, ISO, and other styles

Book chapters on the topic "Going concern (Accounting)"

1

Lombardi, Rosa. "The Going-Concern in Accounting Research." In SIDREA Series in Accounting and Business Administration, 1–29. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-81127-3_1.

Full text
APA, Harvard, Vancouver, ISO, and other styles
2

Lombardi, Rosa. "The Going-Concern in Non-financial Information." In SIDREA Series in Accounting and Business Administration, 79–96. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-81127-3_3.

Full text
APA, Harvard, Vancouver, ISO, and other styles
3

Agostini, Marisa. "The International Accounting Convergence Promoted by IASB and FASB Regarding Going Concern Status." In Corporate Financial Distress, 99–118. Cham: Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-78500-4_4.

Full text
APA, Harvard, Vancouver, ISO, and other styles
4

Górowski, Ireneusz. "The Going Concern Threats and Deferred Tax Assets Recognition: The Gap Between Theory and Practice." In The Impact of Globalization on International Finance and Accounting, 335–40. Cham: Springer International Publishing, 2017. http://dx.doi.org/10.1007/978-3-319-68762-9_36.

Full text
APA, Harvard, Vancouver, ISO, and other styles
5

Sterling, Robert R. "The Going Concern: An Examination." In The Quest for a Science of Accounting, 353–74. Routledge, 2021. http://dx.doi.org/10.4324/9781003143413-27.

Full text
APA, Harvard, Vancouver, ISO, and other styles
6

Riva, Patrizia, Maurizio Comoli, and Ambra Garelli. "Corporate Governance and ERM for SMEs Viability in Italy." In Risk Management [Working Title]. IntechOpen, 2021. http://dx.doi.org/10.5772/intechopen.96688.

Full text
Abstract:
Family Small and Medium-sized Enterprises (Family SMEs) in Italy have been asked by the new Insolvency and Crisis Code (IC-Code) to establish organizational, management and accounting bodies and tools appropriate to their nature and size. They need to be able to face early warning of company’s crisis and potential loss of going concern and to be able to implement strategies provided by the law to recover viability. The peculiarity of the Italian System is the joint existence of two levels of controls. A “downstream” one carried out by Auditors in charge of the accounting control and an “upstream” one carried out by the Supervisory Board in charge for the surveillance of directors’ behaviour. The board of statutory auditors (Collegio Sindacale), which has been defined as the watchdog distinguishing Italian corporate governance system, plays a fundamental role in reaching the goal. Its supervisory activities are played ex-ante over directors and are set with independence and competence. Auditors, instead, operate when everything has already been decided or even implemented concentrating on the accounting issues. The IC-Code sets up new corporate governance rules for a huge number of Family SMEs requiring the appointment of independent control bodies, Board of Statutory Auditors and Auditors and demanding therefore for more attention to risk monitoring and managing.
APA, Harvard, Vancouver, ISO, and other styles

Conference papers on the topic "Going concern (Accounting)"

1

Pratiwi, Laras, and 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.

Full text
APA, Harvard, Vancouver, ISO, and other styles
2

Srimindarti, Ceacilia, Titiek Suwarti, Rachmawati Meita Oktaviani, and 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.

Full text
APA, Harvard, Vancouver, ISO, and other styles
3

Yuliadini, Vika Alifta, and Diana Zuhroh. "Determinants of Going Concern Opinions on Insurance Companies Listed on the Indonesia Stock Exchange." In 7th Regional Accounting Conference (KRA 2020). Paris, France: Atlantis Press, 2021. http://dx.doi.org/10.2991/aebmr.k.210416.014.

Full text
APA, Harvard, Vancouver, ISO, and other styles
4

Cheisviyanny, Charoline, Sany Dwita, and 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.

Full text
APA, Harvard, Vancouver, ISO, and other styles
5

Hasslinger, Dr Marius, Dr Michael Olbrich, and Dr David Rapp. "A normative analysis of the point in time to reject the going-concern assumption for IFRS accounting." In Annual International Conference on Accounting and Finance. Global Science & Technology Forum (GSTF), 2015. http://dx.doi.org/10.5176/2251-1997_af15.20.

Full text
APA, Harvard, Vancouver, ISO, and other styles
6

Pramono, Hadi, Iwan Fakhruddin, and 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.

Full text
APA, Harvard, Vancouver, ISO, and other styles
7

Putra, Wahyu Manuhara, and Rita Purnamawati. "The Effect of Audit Tenure, Audit Delay, Company Growth, Profitability, Leverage, and Financial Difficulties on Acceptance of Going Concern Audit Opinions." In 4th International Conference on Sustainable Innovation 2020-Accounting and Management (ICoSIAMS 2020). Paris, France: Atlantis Press, 2021. http://dx.doi.org/10.2991/aer.k.210121.027.

Full text
APA, Harvard, Vancouver, ISO, and other styles
8

Susilawati, Endang. "Analysis of Company's Financial Condition, Growth, Size and Reputation of the Public Accountant Firms on Going Concern Opinion." In Proceedings of the 1st International Conference on Economics, Business, Entrepreneurship, and Finance (ICEBEF 2018). Paris, France: Atlantis Press, 2019. http://dx.doi.org/10.2991/icebef-18.2019.91.

Full text
APA, Harvard, Vancouver, ISO, and other styles
9

Shamsuzzaman, Muhammad. "Challenges of spatial planning in coastal regions of Bangladesh. A case for Chalna." In 55th ISOCARP World Planning Congress, Beyond Metropolis, Jakarta-Bogor, Indonesia. ISOCARP, 2019. http://dx.doi.org/10.47472/mkmg5699.

Full text
Abstract:
The delta land Bangladesh has a unique coastline where numerous rivers meet the Bay of Bengal, creates a complex net of tidal river estuaries, forming the base for world’s largest mangrove forest the Sundarbans. Chalna is small town located at the confluence of Rupsha and Chunkuri rivers, only 9 km north of the Sundarbans, and a well know river port. The Sundarbans, which acts as a buffer between the sea and the human habitats including arable lands. The forest is rich in unique biodiversity and natural resources providing livelihoods of a large number of people living in the towns and villages around it. As the region is near the sea and land morphology is plain and of low altitude it is always vulnerable to natural disasters. Due to global warming and sea level rising the land mass is vulnerable to flooding. The sign of climate change; erratic behavior of rainfall and draught, intrusion of salinity etc., are changing the usual pattern of agriculture and fishing, affecting the livelihoods of the people here. The eco system of this mangrove forest is also threatened by recent policies of the Government and initiatives of private sectors of establishing high risk industrial establishments like thermal power plant, liquid petroleum gas stations etc., around Chalna and its surrounding region in sprawling manner. The potential of running large number of vessels through the rivers and canals of the Sundarbans might have negative impacts of the flora and fauna living there. Popular protests against these harmful interventions are being observed, international public organizations and concerned learned societies are also recommending not let these damaging developments going on. Although there are some promises from the government to the international agencies, there is no sign of management of such developments. This paper systematically investigates the reasons of this phenomenon, identifies the challenges and concludes that; absence of regional spatial planning in Bangladesh, neglecting the values of environment and public goods, defying the regulations in various ways and not accounting public opinions in the decision making process are the core ones.
APA, Harvard, Vancouver, ISO, and other styles
You might also be interested in the extended bibliographies on the topic 'Going concern (Accounting)' for particular source types:
Journal articles
We offer discounts on all premium plans for authors whose works are included in thematic literature selections. Contact us to get a unique promo code!

To the bibliography