Disclosure of interim review reports : do interim going concern conclusions have information content?
Year of publication: |
2022
|
---|---|
Authors: | Grosse, Matthew ; Scott, Tom |
Published in: |
Auditing : a journal of practice & theory. - Sarasota, Fla. : Assoc., ISSN 0278-0380, ZDB-ID 638496-1. - Vol. 41.2022, 3, p. 121-147
|
Subject: | auditing | going concern opinions | interim reviews | interim assurance | Wirtschaftsprüfung | Financial audit | Fortführungsprinzip | Going concern | Informationswert | Information value |
-
On the Information Content of Going Concern Opinions : The Effects of SAS Numbers 58 and 59
Schaub, Mark, (2011)
-
Mo, Phyllis L. L., (2015)
-
Auditor tenure and going concern opinions for bankrupt clients : additional evidence
Read, William J., (2016)
- More ...
-
Interim reviews and the association between partner rotations and audit fees
Grosse, Matthew, (2018)
-
Ferguson, Andrew, (2011)
-
Feigin, Alexey, (2016)
- More ...