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SpringerBriefs in Accounting

Audit Reporting for Going Concern Uncertainty

Global Trends and the Case Study of Italy

Authors: Brunelli, Sandro

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  • Employs a narrative analytical approach to explore auditor reporting on going concern uncertainty worldwide
  • Includes an empirical study of the Italian stock market as the basis for recommendations in relation to auditing standards
  • Takes into account various perspectives, from academics, regulators, and practitioners
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eBook $39.99
price for USA in USD
  • ISBN 978-3-319-73046-2
  • Digitally watermarked, DRM-free
  • Included format: EPUB, PDF
  • ebooks can be used on all reading devices
  • Immediate eBook download after purchase
Softcover $54.99
price for USA in USD
  • ISBN 978-3-319-73045-5
  • Free shipping for individuals worldwide
  • Institutional customers should get in touch with their account manager
  • Covid-19 shipping restrictions
  • Usually ready to be dispatched within 3 to 5 business days, if in stock
About this book

This book employs a narrative analytical approach to explore all aspects of the debate surrounding auditor reporting on going concern uncertainty worldwide. In-depth analysis of significant academic studies and of regulatory perspectives is combined with an illuminating empirical study in the Italian context. The book opens by discussing the assessment of going concern for accounting and auditing purposes. It is examined how going concern is considered in the FASB and IASB accounting standards and how auditors in the PCAOB and IAASB environments should verify its presence in financial statements and report on it in the audit report.  Accounting and auditing in relation to going concern in other jurisdictions are also addressed. Research into the determinants, accuracy, and consequences of going concern opinions (GCO) is then thoroughly reviewed, with separate examination of studies and trends in the United States, Europe, and the rest of the world. In the third part of the book, interesting evidence from the Italian Stock Market, including investor reactions to GCOs during the period 2008–2014, is presented and evaluated. The book will be of interest to academics, regulators, and practitioners alike. 

About the authors

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. 

Table of contents (4 chapters)

Table of contents (4 chapters)
  • The Firm’ Going Concern in the Contemporary Era

    Pages 1-25

    Brunelli, Sandro

  • Audit Reporting for Going Concern Uncertainty: The Academic Debate

    Pages 27-79

    Brunelli, Sandro

  • Effects of GCOs in Italy: Some Empirical Evidence

    Pages 81-98

    Brunelli, Sandro

  • Audit Reporting for Going Concern Uncertainty: Literature Insights, Italian Evidence and Future Research Approaches and Pathways

    Pages 99-105

    Brunelli, Sandro

Buy this book

eBook $39.99
price for USA in USD
  • ISBN 978-3-319-73046-2
  • Digitally watermarked, DRM-free
  • Included format: EPUB, PDF
  • ebooks can be used on all reading devices
  • Immediate eBook download after purchase
Softcover $54.99
price for USA in USD
  • ISBN 978-3-319-73045-5
  • Free shipping for individuals worldwide
  • Institutional customers should get in touch with their account manager
  • Covid-19 shipping restrictions
  • Usually ready to be dispatched within 3 to 5 business days, if in stock
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Bibliographic Information

Bibliographic Information
Book Title
Audit Reporting for Going Concern Uncertainty
Book Subtitle
Global Trends and the Case Study of Italy
Authors
Series Title
SpringerBriefs in Accounting
Copyright
2018
Publisher
Springer International Publishing
Copyright Holder
The Author(s), under exclusive licence to Springer International Publishing AG, part of Springer Nature
eBook ISBN
978-3-319-73046-2
DOI
10.1007/978-3-319-73046-2
Softcover ISBN
978-3-319-73045-5
Series ISSN
2196-7873
Edition Number
1
Number of Pages
XIV, 105
Number of Illustrations
2 b/w illustrations
Topics