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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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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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Clemense Ehoff Jr., Dahli Gray
On June 26, 2013, the Financial Accounting Standards Board (FASB) issued an exposure draft concerning disclosure of uncertainties surrounding the going concern presumption. This exposure draft is the FASBs most recent attempt to bring closure to a projec...
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