Auditor going concern reporting: a review of global research and future research opportunities
Auteur :
Geiger, Marshall A. / Gold, Anna / Wallage, Philip
Éditeur :
Taylor & Francis Ltd
ISBN :
9780367649494
Date de publication :
9 janv. 2023
Dimensions :
23,4 x 15,6 cm
Poids :
272 g
Langue :
Anglais
Pays d'origine :
Grande Bretagne
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.