Maffei, Marco; Fiondella, Clelia; Zagaria, Claudia; … - In: Meditari Accountancy Research 28 (2020) 6, pp. 1179-1208
Purpose The purpose of this paper is to develop a model for assessing the audit evidence of the going-concern (GC) assumptions underlying the preparation of financial statements. Design/methodology/approach This research analyses 678 audit opinions of Italian listed firms from 2007 to 2016 and...