Academic literature on the topic 'Going concerns'
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Journal articles on the topic "Going concerns"
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 textAtkinson, Glen. "Going Concerns, Futurity and Reasonable Value." Journal of Economic Issues 43, no. 2 (June 2009): 433–40. http://dx.doi.org/10.2753/jei0021-3624430216.
Full textGubrium, Jaber F. "The Self in a World of Going Concerns." Symbolic Interaction 23, no. 2 (May 2000): 95–115. http://dx.doi.org/10.1525/si.2000.23.2.95.
Full textMarkus, M. Lynne, and Quang "Neo" Bui. "Going Concerns: The Governance of Interorganizational Coordination Hubs." Journal of Management Information Systems 28, no. 4 (April 2012): 163–98. http://dx.doi.org/10.2753/mis0742-1222280407.
Full textBriggs, David S., and Godfrey Isouard. "Going Forward, Going Back: Covid pandemic where to from here?" Asia Pacific Journal of Health Management 15, no. 3 (July 28, 2020): 3–6. http://dx.doi.org/10.24083/apjhm.v15i3.487.
Full textGedro, Julie, Robert C. Mizzi, Tonette S. Rocco, and Jasper van Loo. "Going global: professional mobility and concerns for LGBT workers." Human Resource Development International 16, no. 3 (July 2013): 282–97. http://dx.doi.org/10.1080/13678868.2013.771869.
Full textDELLISANTI, DYLAN, and RICHARD E. WAGNER. "Bankruptcies, bailouts, and some political economy of corporate reorganization." Journal of Institutional Economics 14, no. 5 (February 19, 2018): 833–51. http://dx.doi.org/10.1017/s1744137418000085.
Full textBethou, Adhisivam, and Chandrasekaran Venkatesh. "Safety and health concerns of school going children in India." International Journal of Advanced Medical and Health Research 1, no. 1 (2014): 6. http://dx.doi.org/10.4103/2349-4220.134443.
Full textWästerfors, David. "Disputes and Going Concerns in an Institution for “Troublesome” Boys." Journal of Contemporary Ethnography 40, no. 1 (August 18, 2010): 39–70. http://dx.doi.org/10.1177/0891241610377199.
Full textGupta, Poonam, D. D. Shah, and K. V. V. Satyanarayana. "An IoT Framework for Addressing Parents Concerns about Safety of School Going Children." International Journal of Electrical and Computer Engineering (IJECE) 6, no. 6 (December 1, 2016): 3052. http://dx.doi.org/10.11591/ijece.v6i6.10448.
Full textDissertations / Theses on the topic "Going concerns"
Tabart-Gay, Julie, and mikewood@deakin edu au. "Firms as adaptive organizations: The case of Australian trading banks." Deakin University. School of Accounting and Finance, 1993. http://tux.lib.deakin.edu.au./adt-VDU/public/adt-VDU20050902.142733.
Full textRusticus, Shayna Ann. "Going beyond muscularity : developing a multidimensional measure of male body concerns." Thesis, University of British Columbia, 2010. http://hdl.handle.net/2429/23469.
Full textEngelbrecht, Gysbert Adriaan. "Going it alone? : an evaluation of American concerns about the international criminal court." Thesis, Stellenbosch : Stellenbosch University, 2002. http://hdl.handle.net/10019.1/52869.
Full textENGLISH ABSTRACT: The International Criminal Court (ICC) is an exciting new development in the international system. It is not without its detractors, however, amongst others the United States. The fact that the United States takes a strong stance against the ICC creates uncertainty in the international system. This uncertainty is linked to the role of the United States as the only remaining superpower in this system. The main concern of the United States about the ICC is that an American might be brought before the court in terms of politically motivated charges. To illustrate this concern, the United States offers five basic arguments. These five are condensed into three arguments that form the main body of this thesis. They are the questions related to the jurisdiction of the ICC, the role of the United Nations Security Council in the functioning of the ICC, and the influence that the United States constitution might have on the ICC. Close attention is also paid to the political implications of the stance taken by the United States, both in terms of the specific arguments, and in general. The different arguments are tested against certain criteria, which include the stipulations of the ICC Statute and other counter arguments. From these comparisons, certain evaluations can be made, from which conclusions are drawn. For various reasons, none of the arguments put forward have merit when tested against the stipulations of the ICC Statute. What this implies is that the United States does not have real evidence to back its main concern about the ICC. Even though the possibility exists that an American could be charged before the court, there are sufficient safeguards to protect such a person from actually appearing before the court. The very real political implication then becomes that the United States is undermining its position and relative power in the international system by taking such a unilateral st
AFRIKAANSE OPSOMMING: Die Internasionale Kriminele Hof (IKH) is 'n opwindende ontwikkeling in die internasionale sisteem. Dit is egter nie sonder opponente nie, wat onder andere die Verenigte State van Amerika insluit. Die feit dat Amerika so sterk standpunt teen die hof inneem, skep onsekerheid in die internasionale sisteem. Die onsekerheid hou verband met Amerika se rol as die enigste oorblywende supermoontheid binne die sisteem. Amerika se hoof besorgdheid met die IKH is dat 'n Amerikaner dalk in terme van polities-gemotiveerde aanklagte voor die hof gedaag sal word. Hierdie besorgdheid word geïllustreer deur vyf basiese argumente wat geopper word. Hierdie argumente word in drie spesifieke argumente wat die basis van die tesis vorm, gefokus. Die argumente is die vrae in terms van die jurisdiksie van die IKH, die rol van die Veiligheidsraad van die Verenigde Nasies in die funksionering van die IKH, en die invloed wat die Amerikaanse grondwet op die IKH het. Daar word ook gekyk na die politieke implikasies van die Amerikaanse standpunt, beide in terme van die spesifieke argumente en in die algemeen. Die verskillende argumente word teen sekere kriteria getoets, wat die stipulasies van die IKH Statuut en ander teenargumente behels. Vanaf hierdie vergelykings kan evaluerings gedoen word, waarvan daar gevolgtrekkings gemaak word. Vir verskeie redes het nie een van die spesifieke argumente meriete as dit teen die bepalings van die IKH Statuut getoets word nie. Dit impliseer dat Amerika nie werklik bewyse vir hul hoof besorgdheid met betrekking tot die IKH het nie. Selfs al is die moontlikheid daar dat 'n Amerikaner wel voor die hof gedaag kan word, is daar voldoende waarborge om so persoon teen 'n verskyning voor die hof te beskerm. Die werklike politieke implikasie is nou dat Amerika sy posisie en relatiewe mag in die internasionale sisteem met sy eensydige standpunt teen die IKH ondermyn. Hierdie punt kan ook verdere uitgebreide implikasies hê.
Aronsson, Jonathan, and 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.
Full textBirgersson, Sophie, and Linn Qvarnlöf. "Going concern or going concerned? : En studie om hur revisorns ålder och auktorisationstid påverkar revisionskvalitet i norra Sverige." Thesis, Umeå universitet, Företagsekonomi, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-146285.
Full textVaritimidou, Kaliopi, and 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.
Full textGrönlund, Anton, and 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.
Full textFinancial 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
Bengtsson, Felicia, and 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.
Full textAudit 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.
Johansson, Lukas, and 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.
Full textBackground: 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.
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.
Full textBooks on the topic "Going concerns"
Warren, Christopher. So you're going to college: Concerns and strategies for the college-bound. Chapel Hill, N.C: Kilroy Press, 1989.
Find full textBoard, Auditing Practices. Going concern. London: Auditing Practices Board, 1992.
Find full textInternational Federation of Accountants. International Auditing Practices Committee. Going concern. New York: International Federation of Accountants, 1989.
Find full textCommittee, International Federation of Accountants International Auditing Practices. Going concern. New York: International Federation of Accountants, 1986.
Find full textAird, Catherine. A going concern. London: Macmillan, 1993.
Find full textA going concern. London: Macmillan, 1993.
Find full textAird, Catherine. A going concern. Bath, England: Chivers Press, 1995.
Find full textAird, Catherine. A Going Concern. New York: St. Martin's Press, 1993.
Find full textJeffreys, Stephen. A going concern. London: Nick Hern Books, 1993.
Find full textRissman, Rebecca. Going to a concert. London: Raintree, 2012.
Find full textBook chapters on the topic "Going concerns"
Wood, Susannah M., and Carol Klose Smith. "Moving Toward and Going Through: Counseling Gifted Students With Mental Health Concerns." In Handbook for Counselors Serving Students With Gifts & Talents, 753–73. 2nd ed. New York: Routledge, 2021. http://dx.doi.org/10.4324/9781003235415-46.
Full textBar-Cohen, Yoseph, David Hanson, and Adi Marom. "Ethical Issues and Concerns–Are they going to continue to be with us or will they turn against us?" In The Coming Robot Revolution, 139–57. New York, NY: Springer New York, 2009. http://dx.doi.org/10.1007/978-0-387-85349-9_7.
Full textGeiger, Marshall A., Anna Gold, and 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.
Full textGeiger, Marshall A., Anna Gold, and 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.
Full textGeiger, Marshall A., Anna Gold, and 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.
Full textGeiger, Marshall A., Anna Gold, and 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.
Full textGeiger, Marshall A., Anna Gold, and 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.
Full textGeiger, Marshall A., Anna Gold, and 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.
Full textGeiger, Marshall A., Anna Gold, and 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.
Full textGeiger, Marshall A., Anna Gold, and 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.
Full textConference papers on the topic "Going concerns"
Saltmarsh, M. P. "Failure Analysis Challenges of Surface Micromachined Accelerometers." In ISTFA 1997. ASM International, 1997. http://dx.doi.org/10.31399/asm.cp.istfa1997p0127.
Full textSerafin, Stacey N., and Terrance Dishongh. "Manufacturability of Large SMT Connectors." In ASME 2002 International Mechanical Engineering Congress and Exposition. ASMEDC, 2002. http://dx.doi.org/10.1115/imece2002-33073.
Full textSubbiah, R. "On Further Improvements in Predicting Rotor Vibration." In ASME 1999 Design Engineering Technical Conferences. American Society of Mechanical Engineers, 1999. http://dx.doi.org/10.1115/detc99/vib-8265.
Full textSrimindarti, 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 textOh, Se-Doo, and Young-Ze Lee. "The Tribological Characteristics of the Surface Coatings on Rotary Compressor Vane in Carbon Dioxide Environment." In ASME 2005 International Mechanical Engineering Congress and Exposition. ASMEDC, 2005. http://dx.doi.org/10.1115/imece2005-80123.
Full textde Lauzon, Jérôme, François-Xavier Sireta, and Sime Malenica. "Non Linear Wave Loading of the 3D FE Structural Model of Floating Bodies." In ASME 2013 32nd International Conference on Ocean, Offshore and Arctic Engineering. American Society of Mechanical Engineers, 2013. http://dx.doi.org/10.1115/omae2013-11134.
Full textPratiwi, 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 textDhyani, Ritesh. "City Gas Distribution Challenges: Challenges Faced by CGD, IGL — A Case Study With Solutions Adopted." In ASME 2019 India Oil and Gas Pipeline Conference. American Society of Mechanical Engineers, 2019. http://dx.doi.org/10.1115/iogpc2019-4582.
Full textErickson, Marjorie, and Mark Kirk. "Addressing NRC Concerns Regarding Proposed CC N-830: Direct Use of Fracture Toughness for Flaw Evaluations of Pressure Boundary Materials in Class 1 Ferritic Steel Components." In ASME 2019 Pressure Vessels & Piping Conference. American Society of Mechanical Engineers, 2019. http://dx.doi.org/10.1115/pvp2019-93653.
Full textTick, Andrea, and Judit Beke. "ICT-supported Learning: Concepts going viral." In 2021 IEEE 15th International Symposium on Applied Computational Intelligence and Informatics (SACI). IEEE, 2021. http://dx.doi.org/10.1109/saci51354.2021.9465605.
Full textReports on the topic "Going concerns"
Ma, Yueran, and José Scheinkman. Going-Concern Debt of Financial Intermediaries. Cambridge, MA: National Bureau of Economic Research, November 2020. http://dx.doi.org/10.3386/w28088.
Full textKindt, Roeland, Ian K Dawson, Jens-Peter B Lillesø, Alice Muchugi, Fabio Pedercini, and 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.
Full textPerdigão, Rui A. P. Earth System Dynamic Intelligence - ESDI. Meteoceanics, April 2021. http://dx.doi.org/10.46337/esdi.210414.
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