Audit Reporting for Going Concern Uncertainty

Global Trends and the Case Study of Italy
1. Auflage 2018
ISBN: 978-3-319-73045-5
Verlag: Springer

Buch, Englisch, 105 Seiten, Format (B × H): 155 mm x 235 mm, Gewicht: 197 g

Reihe: SpringerBriefs in Accounting

Employs a narrative analytical approach to explore auditor reporting on going concern uncertainty worldwide
Includes an empirical study of the Italian stock market as the basis for recommendations in relation to auditing standards

Takes into account various perspectives, from academics, regulators, and practitioners

Zielgruppe

Research

Autoren/Hrsg.

Brunelli, Sandro

Fachgebiete

• Wirtschaftswissenschaften Betriebswirtschaft Unternehmensfinanzen Controlling, Wirtschaftsprüfung, Revision
• Wirtschaftswissenschaften Betriebswirtschaft Unternehmensfinanzen Betriebliches Rechnungswesen

Inhaltsverzeichnis

1 The Firm' Going Concern in the Contemporary Era.- 2 Audit Reporting for Going Concern Uncertainty: the Academic Debate.- 3 Effects of GCOs in Italy: Some Empirical Evidence.- 4 Audit Reporting for Going Concern Uncertainty: Literature Insights, Italian Evidence and Future Research Approaches and Pathways.

Über Autor(innen)

Sandro Brunelli is Assistant Professor of Accounting at University of Rome Tor Vergata, School of Economics. After gaining a PhD in Public Management and Governance, he directed his research efforts to the field of accounting, auditing, and financial accountability. He teaches financial accounting, financial analysis, and financial reporting and is Coordinator of the track in Control and Auditing within the Master of Science in Business Administration at the university. He has published a number of papers in leading academic journals.