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Mohammed M. Yassin, Dea?a Al-Deen Al-Sraheen, Khaldoon Ahmad Al Daoud, Mohammad Alhadab and Farouq Altahtamouni
The Financial Accounting Standards Board (FASB) released Accounting Standards Codification (ASC) 606, ?Revenue from Contracts with Customers?, with the aim of enhancing transparency to provide fairer representation and inhibit the misuse of revenues to m...
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Gregorio Rosario Michel, María Ester Gonzalez-Campos, Fernando Manzano Aybar and Joep Crompvoets
The Dominican Republic (DR) is a small island developing state (SIDS) highly exposed to disaster-risk phenomena, such as earthquakes, hurricanes, etc. The Spatial Data Infrastructure (SDI) enables coordination and sharing of spatial information and servi...
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Christiaan Lamprecht,Hendrik A. van Wyk
AbstractOrientation: Annual financial statements are normally prepared based on the going concern assumption that a company will continue to exist in the foreseeable future and that it has neither the intention nor the need to enter liquidation or to cea...
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Taslima Akther and Fengju Xu
This paper empirically emphasizes the existence of the audit expectation gap and its impact on stakeholders? confidence, moderated by the active role of the financial reporting council. As a maiden attempt to portray the relationship, a higher-order mode...
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Dody Hapsoro,Tiara Rani Santoso
Pág. 143 - 152
The increased fraud of financial statements shows the low role of external auditors in providing a quality audit report. The purpose of this paper is to analyze the effect of the length of the audit firm-client relationship, abnormal audit fees and audit...
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Qais Haidary,Boris Abbey
Pág. 242 - 249
Banks play a vital role in a country?s economic system but they are only able to operate on a going concern basis if they are managed effectively and efficiently. In this vital study, authors have used descriptive statistics and multivariate regression m...
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Hendrik Gomar Sinaga,Moch. Asmawi,R. Madhakomala,Adji Suratman
Pág. 15 - 23
A company that can survive and thrive (going concern) is a company that can empower various Human Resources potential optimally in achieving their best performance thus increasing the ability to be better than other organizations. The purpose of this stu...
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Nancy Chun Feng, Daniel G. Neely
Pág. 176 - 196
Going concern opinions (GCOs) indicate that auditors have significant doubt about an entity?s ability to continue operation one year after the financial statement date. This study addresses the following research questions: What are the factors that moti...
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Zahra Abolverdi,Ali Kheradmand
Pág. 723 - 729
This study aims to evaluate the effect of earnings management on type of auditor report in the companies listed on Tehran Stock Exchange (TSE). To measure earnings management, the modified Jones model based on discretionary accruals is used. The audit re...
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Anneke Maré Moolman
The International Standards on Auditing require of the external auditor to perform analytical procedures during audits. Analytical procedures range from simple to advanced, but available literature focuses on ratio and trend analysis for use in audits. T...
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