Auditor Going Concern Reporting: A Review of Global Research and Future Research Opportunities

ISBN-13: 9780367649487 / Angielski / Twarda / 2021 / 168 str.

Marshall A. Geiger; Anna Gold; Philip Wallage

Opis

This monograph reviews and synthesizes 182 recent GCO studies that have appeared since the last significant review published in 2013 through the end of 2019. The authors categorize studies into the three broad areas of GCO 1) determinants, 2) accuracy, and 3) consequences.