Going Concern Disclosure for Local Governments

The role of media pressure on the disclosure of sustainability information by local governments

140f 2 The aim of this study is to analyze the level of environmental, economic, and social engagement disclosed by local governments, taking into account factors such as political ideology and media pressure. We analyzed 102 large Spanish municipalities, using data from 2011. An econometric model is used based on dependency techniques for cross-sectional data. The Tobit technique is suitable, ...

Predicting going concern opinion with data mining

The auditor is required to evaluate whether substantial doubt exists about the client entity's ability to continue as a going concern. Accounting debacles in recent years have shown the importance of proper and thorough audit analysis. Since the 80s, many studies have applied statistical techniques, mainly logistic regression, as an automated tool to guide the going concern opinion formulation....

The Auditor’s Going-Concern Opinion Decision

In this study, we expand on several previous studies related to the materiality judgments and the auditor’s propensity to issue a going-concern opinion to financially troubled but non-bankrupt companies. We test the auditor’s materiality thresholds by investigating whether there is any significant difference in accuracy among audit firms, especially between Big Six (Five) and non-Big Six (Five)...

Strategies for Local Governments to Promote Solar

A variety of strategies and programs can be used by local governments to promote distributed solar installation. These programs or goals can be attempted in tandem or in a stepwise fashion. First, a goal for solar should be set to provide an example of solar installation benefits to the community. Then, solar permitting should be improved to allow for less time and money spent in the permitting...

ICLEI – Local Governments for Sustainability Preparing for Tomorrow