Audit Reporting for Going Concern Uncertainty: Global Trends and the Case Study of Italy

ISBN-13: 9783319730455 / Angielski / Miękka / 2018 / 105 str.

Sandro Brunelli

Opis

This book employs a narrative analytical approach to explore all aspects of the debate surrounding auditor reporting on going concern uncertainty worldwide.

Spis treści

1 The Firm' Going Concern in the Contemporary Era.- 2 Audit Reporting for Going Concern Uncertainty: the Academic Debate.- 3 Effects of GCOs in Italy: Some Empirical Evidence.- 4 Audit Reporting for Going Concern Uncertainty: Literature Insights, Italian Evidence and Future Research Approaches and Pathways.

O autorze

Sandro Brunelli is Assistant Professor of Accounting at University of Rome Tor Vergata, School of Economics. After gaining a PhD in Public Management and Governance, he directed his research efforts to the field of accounting, auditing, and financial accountability. He teaches financial accounting, financial analysis, and financial reporting and is Coordinator of the track in Control and Auditing within the Master of Science in Business Administration at the university. He has published a number of papers in leading academic journals.