Audit Reporting for Going Concern Uncertainty Global Trends and the Case Study of Italy /

• Main Author: Brunelli, Sandro (Author, http://id.loc.gov/vocabulary/relators/aut)
• Corporate Author: SpringerLink (Online service)
• Format: Electronic eBook
• Language: English
• Published: Cham : Springer International Publishing : Imprint: Springer, 2018.
• Edition: 1st ed. 2018.
• Series: SpringerBriefs in Accounting,
• Subjects: Accounting.; Bookkeeping .; Business enterprises-Finance.; Accounting/Auditing.; Financial Accounting.; Business Finance.

This book employs a narrative analytical approach to explore all aspects of the debate surrounding auditor reporting on going concern uncertainty worldwide. In-depth analysis of significant academic studies and of regulatory perspectives is combined with an illuminating empirical study in the Italia...

Table of Contents:

• 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.