Auditor Reporting on Going-Concern Uncertainty : A Research Synthesis

In the following document we provide an extensive synthesis of the academic literature broadly related to reporting by auditors with respect to the issue of going-concern. Our intent is to provide information to the Public Company Oversight Board (PCAOB) that may prove to be useful in their standard-setting efforts

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Year of publication:	2012
Authors:	Carson, Elizabeth
Other Persons:	Fargher, Neil L. (contributor) ; Geiger, Marshall A. (contributor) ; Lennox, Clive S. (contributor) ; Raghunandan, Kannan (contributor) ; Willekens, Marleen (contributor)
Publisher:	[2012]: [S.l.] : SSRN
Subject:	Wirtschaftsprüfung \| Financial audit \| Risiko \| Risk \| Berichtswesen \| Reporting

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Extent:	1 Online-Ressource (124 p)
Type of publication:	Book / Working Paper
Language:	English
Notes:	Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments January 30, 2012 erstellt
Other identifiers:	10.2139/ssrn.2000496 [DOI]
Classification:	M41 - Accounting
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10013111031