Relevant bibliographies by topics / Going concern (Accounting)

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  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers

Academic literature on the topic 'Going concern (Accounting)'

Author: Grafiati
Published: 4 June 2021
Last updated: 16 February 2022

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Journal articles on the topic "Going concern (Accounting)"

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Ehoff Jr., Clemense, and Dahli Gray. "Going Concern: Where Is It Going?" Journal of Business & Economics Research (JBER) 12, no. 2 (2014): 121. http://dx.doi.org/10.19030/jber.v12i2.8525.

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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 project that began in 2007. This paper examines the going concern presumption and the FASBs treatment of the going concern from 2007 to the present.
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Holzmann, Oscar J., and Paul Munter. "Going-Concern Reporting Now an Accounting Requirement." Journal of Corporate Accounting & Finance 26, no. 2 (2014): 73–77. http://dx.doi.org/10.1002/jcaf.22023.

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Mislavskaya, N. "International Financial Reporting Standards: Going Concern Assumption." Auditor 6, no. 8 (2020): 60–65. http://dx.doi.org/10.12737/1998-0701-2020-60-65.

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The article analyzes the philosophical foundations of scientific accounting knowledge - assumptions about the continuity of the organization. The relevance, the need for a critical assessment of the modern accounting paradigm in the formation of the information society, in the formation of which a certain role is assigned to accounting and accounting (financial) reporting, is substantiated and proved. The author is convinced of the need to reform the accounting system, taking into account national interests. It is proposed to begin this process by clarifying the underlying accounting assumptio
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Hasslinger, Marius, Michael Olbrich, and David Rapp. "Concerned about Going Concern: When do Entities in Liquidation have to be Considered a Non-Going Concern According to IFRS?" FINANCIAL REPORTING, no. 1 (June 2017): 31–61. http://dx.doi.org/10.3280/fr2017-001002.

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The rejection of the going concern premise as the underlying assumption of financial statements has farreaching consequences for accounting. For that reason, it is vitally important to identify the appropriate point in time at which the entity can no longer be regarded as a going concern. Focussing on entities that voluntarily decided to liquidate their operations, the analysis shows that both the IFRS taxonomy and the accounting literature are rather vague on the question of the point in time at which the going concern premise is no longer appropriate. Therefore, we identify the reporting sta
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Kim, Taewoo. "Does a Manager Respond to a Going-Concern Audit Opinion with an Asymmetry in Gain and Loss?" Sustainability 13, no. 8 (2021): 4425. http://dx.doi.org/10.3390/su13084425.

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In this paper, I investigate the relationship between previous going-concern audit opinions and subsequent asymmetric timeliness in accounting. Using the time-series and price-based models and conservatism proxy, I find that firms with going-concern audit opinions subsequently report losses in a more timely manner than firms that did not receive going-concern audit opinions. Furthermore, I also find that firms exiting going-concern audit opinions are more likely to report losses rather than gains in a timely manner, compared to firms non-exiting from going-concern opinions. This study extends
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Musvoto, Saratiel Wedzerai, and Daan G. Gouws. "Rethinking The Going Concern Assumption As A Pre-Condition For Accounting Measurement." International Business & Economics Research Journal (IBER) 10, no. 4 (2011): 31. http://dx.doi.org/10.19030/iber.v10i4.4181.

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This study compares the principles of the going concern concept against the principles of representational measurement to determine if it is possible to establish foundations of accounting measurement with the going concern concept as a precondition. Representational measurement theory is a theory that establishes measurement in social scientific disciplines such as accounting. The going concern assumption is prescribed as one of the preconditions for measuring the attributes of the elements of the financial statements of an entity that is expected to continue in business for the foreseeable f
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Amyulianthy, Rafrini. "Faktor Determinan Opini Audit Going Concern." Liquidity 3, no. 1 (2018): 27–35. http://dx.doi.org/10.32546/lq.v3i1.102.

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This research purpose to determine the effect of financial condition of company, the size of audited company, the company's growth and reputation of the Public Accounting Firm to going-concern audit opinion on the company's listed on Indonesia Stock Exchange. Companies sample in this research are industrial trade, services and investment covered years 2007-2012 which 20 companies with. Hypothesis tested by using logistic regression models. The test results showed that the financial conditions using by bankruptcy prediction model Altman Z - Score Revised had positive effect but not significant
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Chen, Chen, Xiumin Martin, and Xin Wang. "Insider Trading, Litigation Concerns, and Auditor Going-Concern Opinions." Accounting Review 88, no. 2 (2012): 365–93. http://dx.doi.org/10.2308/accr-50347.

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ABSTRACT: We investigate whether insider selling affects the likelihood of firms receiving auditor going-concern opinions. Prior studies document significant negative market reactions to the issuance of going-concern opinions, indicating that such opinions convey bad news to investors. Insider sales followed by negative news are likely to attract regulators' scrutiny and investor class-action lawsuits. Therefore, we predict that, to reduce the risk of litigation, managers have incentives to avoid receiving going-concern opinions after their insider sales by pressuring auditors for clean audit
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Feng, Nancy Chun, and Daniel G. Neely. "Going Concern Disclosure for Local Governments." Journal of Public and Nonprofit Affairs 3, no. 2 (2017): 176. http://dx.doi.org/10.20899/jpna.3.2.176-196.

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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 motivate auditors to issue GCOs to governmental entities? Does a governmental entity disclose going concern uncertainty in the footnotes or the MD&A section of annual financial reports (AFRs) either the year before or the year when the entity receives a GCO? To what extent does the entity disclose the GCO factors used by auditors? We find that
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Kwarto, Febrian. "PENGARUH OPINION SHOPPING DAN PENGALAMAN AUDITORTERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN DALAM SISI PANDANG PERUSAHAAN AUDITAN." Jurnal Akuntansi 19, no. 3 (2017): 311. http://dx.doi.org/10.24912/ja.v19i3.82.

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Perusahaan yang mendapatkan opini going concern dari auditor di sebabkan karena kondisi dan peristiwa yang menimbulkan keraguan akan kelangsungan hidup suatu perusahaan. Opini audit going concern merupakan peringatan awal (early warning) bagi para pengguna laporan keuangan guna menghindari kesalahan pengambilan keputusan. Penerimaan opini audit going concern dapat di pengaruhi oleh opinion shopping dan pengalaman Auditor. Penelitian ini bertujuan menganalisis opinion shopping dan pengalaman Auditor terhadap penerimaan opini audit going concern pada perusahaan auditan. Teknik pengambilan sampel
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Dissertations / Theses on the topic "Going concern (Accounting)"

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Vasquez, Geraldo. "Does a venture capitalist influence auditor going concern decisions?" Diss., Temple University Libraries, 2017. http://cdm16002.contentdm.oclc.org/cdm/ref/collection/p245801coll10/id/467897.

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Business Administration/Accounting<br>D.B.A.<br>A growing number of firms that go public (e.g., IPO) are financially distressed often for several years of their initial existence, raising concerns about their ability to remain going concerns. Yet many IPOs do not receive going concern opinions (GCO) from their auditors who are charged with providing an assessment of their clients’ going concern status. A key feature of the IPOs is that a significant proportion of them are financed by venture capitalists (VCs). Unlike conventional sources of financing, such as banks, a VC offers financial as we
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Asare, Stephen Kwaku. "The auditors' going concern opinion decision: Interaction of task variables and the sequential processing of evidence." Diss., The University of Arizona, 1989. http://hdl.handle.net/10150/184633.

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Drawing on the relevant psychology literature, three procedural variables that could influence the auditors' information processing when making going concern opinion decisions were identified. These procedural variables are the decision frame, the order in which evidence is evaluated and the initial belief held by the auditor. With respect to the decision frame, it was predicted that belief revision after processing contrary information (mitigating factors) is higher for auditors who frame their initial hypothesis in terms of viability (failure). This prediction hinges on the assumption that m
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Koh, Hian Chye. "Prediction of going-concern status: a probit model for the auditors." Diss., Virginia Polytechnic Institute and State University, 1987. http://hdl.handle.net/10919/80286.

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Under the going-concern concept, an entity is assumed to be a going concern when it is able and willing to continue operations in the foreseeable future. Although substantial agreement exists as to the meaning and role of the going-concern concept, it is difficult to make going-concern assessments in the course of an audit. In particular, existing auditing guidelines contained in SAS No. 34 are inadequate and existing going-concern prediction models are flawed. In view of this, the objective of the dissertation is to construct a going-concern prediction model (hereafter called the Koh model) t
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Constantinides, Sylvia. "Going-concern assessments for financially distressed firms : a comparative study of auditors, bankers and insolvency practitioners." Thesis, University of Nottingham, 2002. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.246871.

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Vermeer, Thomas E. (Thomas Edward). "Auditor's Reporting Practices for an Entity's Ability to Continue as a Going Concern: The Impact of SAS no. 59." Thesis, University of North Texas, 1998. https://digital.library.unt.edu/ark:/67531/metadc935723/.

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This study examines whether the probability of a firm receiving a going concern modified report or a standard audit report with note disclosure of a going concern uncertainty has increased after the issuance of SAS No. 59. This study also examines whether the probability of a firm having no reference to a going concern uncertainty in its audit report or the financial statement notes has decreased after the issuance of SAS No. 59. The findings provide support for the hypotheses that a firm has a higher probability of receiving a standard audit report with note disclosure of a going concern ('J
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Sikka, Prem Nath. "Towards an understanding of accounting and society : some episodes in the formulation and development of the going concern concept." Thesis, University of Sheffield, 1991. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.262708.

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Citron, David B. "Positive accounting theory and the study of corporate control : the role of loan covenants and the going concern qualification." Thesis, City University London, 1995. http://openaccess.city.ac.uk/7733/.

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This thesis comprises four published papers (the Papers) - three on accounting-based loan covenants and one on the going concern qualification (GCQ) - plus a linking essay. The essay focuses on the Papers' common subject matter of corporate control and on their common research methodology, positive accounting theory. The essay shows how the agency literature is closely bound up with problems of corporate control. It goes on to argue that certain features of positive accounting theory - its recognition of conflict and of institutional influences, and its focus on economic incentives - render it
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Bundy, Sid. "BINARY BRIGHT-LINE DECISION MODELS FOR GOING CONCERN ASSESSMENT: ANALYSIS OF ANALYTICAL TOOLS FOR BANKRUPTCY PREDICTION CONSIDERING SENSITIVITY TO MATERIALITY THRESHOLDS." UKnowledge, 2019. https://uknowledge.uky.edu/accountancy_etds/12.

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In August, 2014, the Financial Accounting Standards Board issued an update concerning the disclosure of uncertainties about an entity’s ability to continue as a going concern. The standard requires an entities management to evaluate whether there is substantial doubt about the entity’s ability to continue as a going concern and to provide related footnote disclosures in certain circumstances. One consequence of this regulation is the need for guidance for audit testing of management’s assessments in each phase of the audit. This research evaluates the usefulness of bankruptcy prediction models
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Song, Hakjoon. "PCAOB INTERNATIONAL INSPECTION AND AUDIT QUALITY." Diss., Temple University Libraries, 2012. http://cdm16002.contentdm.oclc.org/cdm/ref/collection/p245801coll10/id/175332.

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Business Administration/Accounting<br>Ph.D.<br>The Public Company Accounting Oversight Board (PCAOB) has recently begun inspecting foreign audit firms. An important policy concern is that several foreign jurisdictions have refused to allow the PCAOB to conduct inspections of their audit firms. In this dissertation, I investigate (1) whether audit quality is higher for client firms (henceforth "complying" clients) whose foreign auditors have been inspected by the PCAOB, compared to client firms (henceforth "blacklisted" clients) of foreign auditors whose governments have refused inspections by
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Staude, Daylan. "The tax consequences of a contingent liability disposed of as part of the sale of a business as a going concern." Thesis, Rhodes University, 2015. http://hdl.handle.net/10962/d1017544.

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The sale of an entity as a going concern has a number of tax consequences for both the purchaser and the seller. The tax deductibility of a contingent liability upon its transfer from the seller to the purchaser, where the selling price has been reduced by the value of the contingent liabilities transferred, remains uncertain following the decision in Ackermans Ltd v Commissioner for the South African Revenue Service. An expense is either deductible under a specific section of the Income Tax Act, 58 of 1962, or under the general expense provisions in terms of sections 11(a) and 23(g). The Act
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Books on the topic "Going concern (Accounting)"

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Bulmash, Gary. Case studies in going concern. American Institute of Certified Public Accountants, 1994.

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Boritz, J. Efrim. The "going concern" assumption: Accounting and auditing implications. Canadian Institute of Chartered Accountants, 1991.

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Hooi, Den. The going concern concept: Perceptions of some large firm auditors. Manchester Business School, 1988.

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Committee on the Financial Aspects of Corporate Governance. Working Group on Going Concern. Going concern and financial reporting: Guidance for directors of listed companies registered in the UK. Committee on the Financial Aspects of Corporate Governance, 1994.

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Miles, Raymond C. How to Price a Business. Simon & Schuster (Paper), 1988.

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Miles, Raymond C. How to Price a Business. Simon & Schuster (Paper), 1988.

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Book chapters on the topic "Going concern (Accounting)"

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Lombardi, Rosa. "The Going-Concern in Accounting Research." In SIDREA Series in Accounting and Business Administration. Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-81127-3_1.

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Lombardi, Rosa. "The Going-Concern in Non-financial Information." In SIDREA Series in Accounting and Business Administration. Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-81127-3_3.

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Agostini, Marisa. "The International Accounting Convergence Promoted by IASB and FASB Regarding Going Concern Status." In Corporate Financial Distress. Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-78500-4_4.

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Górowski, Ireneusz. "The Going Concern Threats and Deferred Tax Assets Recognition: The Gap Between Theory and Practice." In The Impact of Globalization on International Finance and Accounting. Springer International Publishing, 2017. http://dx.doi.org/10.1007/978-3-319-68762-9_36.

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Sterling, Robert R. "The Going Concern: An Examination." In The Quest for a Science of Accounting. Routledge, 2021. http://dx.doi.org/10.4324/9781003143413-27.

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Riva, Patrizia, Maurizio Comoli, and Ambra Garelli. "Corporate Governance and ERM for SMEs Viability in Italy." In Risk Management [Working Title]. IntechOpen, 2021. http://dx.doi.org/10.5772/intechopen.96688.

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Family Small and Medium-sized Enterprises (Family SMEs) in Italy have been asked by the new Insolvency and Crisis Code (IC-Code) to establish organizational, management and accounting bodies and tools appropriate to their nature and size. They need to be able to face early warning of company’s crisis and potential loss of going concern and to be able to implement strategies provided by the law to recover viability. The peculiarity of the Italian System is the joint existence of two levels of controls. A “downstream” one carried out by Auditors in charge of the accounting control and an “upstream” one carried out by the Supervisory Board in charge for the surveillance of directors’ behaviour. The board of statutory auditors (Collegio Sindacale), which has been defined as the watchdog distinguishing Italian corporate governance system, plays a fundamental role in reaching the goal. Its supervisory activities are played ex-ante over directors and are set with independence and competence. Auditors, instead, operate when everything has already been decided or even implemented concentrating on the accounting issues. The IC-Code sets up new corporate governance rules for a huge number of Family SMEs requiring the appointment of independent control bodies, Board of Statutory Auditors and Auditors and demanding therefore for more attention to risk monitoring and managing.
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Conference papers on the topic "Going concern (Accounting)"

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Pratiwi, Laras, and Intan Rahayu. "Going Concern Audit Opinion in Agricultural Sector." In 1st International Conference on Accounting, Management and Entrepreneurship (ICAMER 2019). Atlantis Press, 2020. http://dx.doi.org/10.2991/aebmr.k.200305.024.

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Srimindarti, Ceacilia, Titiek Suwarti, Rachmawati Meita Oktaviani, and Julindo Akhbal Fajar. "Determinants of Going Concern Audit Opinion." In Proceedings of the International Conference on Banking, Accounting, Management, and Economics (ICOBAME 2018). Atlantis Press, 2019. http://dx.doi.org/10.2991/icobame-18.2019.21.

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Yuliadini, Vika Alifta, and Diana Zuhroh. "Determinants of Going Concern Opinions on Insurance Companies Listed on the Indonesia Stock Exchange." In 7th Regional Accounting Conference (KRA 2020). Atlantis Press, 2021. http://dx.doi.org/10.2991/aebmr.k.210416.014.

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Cheisviyanny, Charoline, Sany Dwita, and Herlina Helmy. "Going Concern: A Note of Audit Committee and Independent Commissioners." In First Padang International Conference On Economics Education, Economics, Business and Management, Accounting and Entrepreneurship (PICEEBA 2018). Atlantis Press, 2018. http://dx.doi.org/10.2991/piceeba-18.2018.73.

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Hasslinger, Dr Marius, Dr Michael Olbrich, and Dr David Rapp. "A normative analysis of the point in time to reject the going-concern assumption for IFRS accounting." In Annual International Conference on Accounting and Finance. Global Science & Technology Forum (GSTF), 2015. http://dx.doi.org/10.5176/2251-1997_af15.20.

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Pramono, Hadi, Iwan Fakhruddin, and Hardiyanto Wibowo. "Analysis Of Corporate Governance And Going Concern In Islamic Banks In Indonesia." In Proceedings of the 2nd International Conference of Business, Accounting and Economics, ICBAE 2020, 5 - 6 August 2020, Purwokerto, Indonesia. EAI, 2020. http://dx.doi.org/10.4108/eai.5-8-2020.2301166.

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Putra, Wahyu Manuhara, and Rita Purnamawati. "The Effect of Audit Tenure, Audit Delay, Company Growth, Profitability, Leverage, and Financial Difficulties on Acceptance of Going Concern Audit Opinions." In 4th International Conference on Sustainable Innovation 2020-Accounting and Management (ICoSIAMS 2020). Atlantis Press, 2021. http://dx.doi.org/10.2991/aer.k.210121.027.

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Susilawati, Endang. "Analysis of Company's Financial Condition, Growth, Size and Reputation of the Public Accountant Firms on Going Concern Opinion." In Proceedings of the 1st International Conference on Economics, Business, Entrepreneurship, and Finance (ICEBEF 2018). Atlantis Press, 2019. http://dx.doi.org/10.2991/icebef-18.2019.91.

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Shamsuzzaman, Muhammad. "Challenges of spatial planning in coastal regions of Bangladesh. A case for Chalna." In 55th ISOCARP World Planning Congress, Beyond Metropolis, Jakarta-Bogor, Indonesia. ISOCARP, 2019. http://dx.doi.org/10.47472/mkmg5699.

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The delta land Bangladesh has a unique coastline where numerous rivers meet the Bay of Bengal, creates a complex net of tidal river estuaries, forming the base for world’s largest mangrove forest the Sundarbans. Chalna is small town located at the confluence of Rupsha and Chunkuri rivers, only 9 km north of the Sundarbans, and a well know river port. The Sundarbans, which acts as a buffer between the sea and the human habitats including arable lands. The forest is rich in unique biodiversity and natural resources providing livelihoods of a large number of people living in the towns and village
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