Significant Doubt About The Going Concern Assumption In Audit
نویسندگان
چکیده
منابع مشابه
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)...
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The market fails to incorporate the adverse information conveyed by the going-concern (GC) opinion in a timely manner. This paper seeks to explain this market-pricing paradox. In particular, we argue that the lottery-like features of GC stocks attract a predominantly retail clientele who use such stocks to gamble in the market. Such trading behavior leads to underreaction to the GC event itself...
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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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ژورنال
عنوان ژورنال: Annales Universitatis Apulensis Series Oeconomica
سال: 2010
ISSN: 1454-9409,2344-4975
DOI: 10.29302/oeconomica.2010.12.1.29