Problems of Professional Judgment Application in Evaluating the Company’s Going Concern
نویسندگان
چکیده
منابع مشابه
Knowledge and Reasoning Processes in the Going-Concern Judgment
Contributions of Biggs et al. (1992) The GCX model developed in Biggs ct al. has a number of substantial contributions. First, the model is rich in domain knowledge about !the going-concern process. Knowledge in the model takes many fonns: financial knowledge, company finances, event knowledge (both ac tual and nonnal), company operation knowledge, and procedural knowledge. In many ways the mo...
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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)...
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ژورنال
عنوان ژورنال: Indian Journal of Science and Technology
سال: 2016
ISSN: 0974-5645,0974-6846
DOI: 10.17485/ijst/2016/v9i14/91520