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

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Brunelli, Sandro

9783319730455: Audit Reporting for Going Concern Uncertainty: Global Trends and the Case Study of Italy

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ISBN 10 : 3319730452 ISBN 13 : 9783319730455

Editeur : Springer, 2018

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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

Les informations fournies dans la section � Synopsis � peuvent faire r�f�rence � une autre �dition de ce titre.

� propos de l?auteur

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.

Les informations fournies dans la section � A propos du livre � peuvent faire r�f�rence � une autre �dition de ce titre.

�diteur: Springer
Date d'�dition: 2018
Langue: anglais
ISBN 10: 3319730452
ISBN 13: 9783319730455
Reliure: Broch�
Num�ro d'�dition: 1
Nombre de pages: 120
Coordonn�es du fabricant: non disponible
Personne responsable: CMN Printpool Inh. Mathis Neumann
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Audit Reporting for Going Concern Uncertainty (eng)

Brunelli, Sandro

Edit� par Springer, 2018

ISBN 10 : 3319730452 ISBN 13 : 9783319730455

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Audit Reporting for Going Concern Uncertainty: Global Trends and the Case Study of Italy (SpringerBriefs in Accounting)

Brunelli, Sandro

Edit� par Springer, 2018

ISBN 10 : 3319730452 ISBN 13 : 9783319730455

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

Brunelli, Sandro

Edit� par Springer 2018-02, 2018

ISBN 10 : 3319730452 ISBN 13 : 9783319730455

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Audit Reporting for Going Concern Uncertainty: Global Trends and the Case Study of Italy (SpringerBriefs in Accounting)

Brunelli, Sandro

Edit� par Springer, 2018

ISBN 10 : 3319730452 ISBN 13 : 9783319730455

Neuf Couverture souple

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Audit Reporting for Going Concern Uncertainty

Sandro Brunelli

Edit� par Berlin Springer International Publishing Springer Feb 2018, 2018

ISBN 10 : 3319730452 ISBN 13 : 9783319730455

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Taschenbuch. Etat : Neu. This item is printed on demand - it takes 3-4 days longer - Neuware -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. 105 pp. Englisch. N� de r�f. du vendeur 9783319730455

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