Going Concern
Going Concern: Where Is It Going?
... the going concern project and issued a new exposure draft “Disclosure of Uncertainties about an Entity’s Going Concern Presumption” (FASB Exposure Draft, ...the going concern ...
5
A Case Study on the Statistical Sensitivity of Conclusions in an Auditor's Going Concern Report
... going concern. According to SAS No.59, the ability to continue as a going concern relates to the entity’s ability to continue to meet its obligations as they become due without substantial ...
14
New Audit Reporting Challenges: Auditing the Going Concern Basis of Accounting
... the going concern assumption (or basis of ...about going concern (FASB, 2008, 2011), and in more recent activities, the FASB focused their attention on the importance of changes regarding the ...
9
Anticipation and Reaction to Going Concern Modified Audit Opinions by Sophisticated Investors
... In this study, we examine whether institutional investors, as a group of sophisticated investors, are able to anticipate bad news from the company’s external auditor in the form of a first-time going ...
43
Audit Report and Going Concern Assumption in the Face of Corporate Scandals in Nigeria
... for going-concern uncertainty to a financially distressed ...for going-concern uncertainty can be costly for the client as it can restrict access to funding sources, adversely impact the ...
7
Rethinking The Going Concern Assumption As A Pre-Condition For Accounting Measurement
... The going concern concept assumes ...The going concern assumption is only possible if one assumes that the status quo of business activities will be maintained in the ...the going ...
14
Faktor-faktor yang Mempengaruhi Opini Audit Going Concern
... Konsep dari teori agency adalah untuk mengeliminasi terjadinya asymmetry information antara manajemen (internal) dengan pemangku kepentingan eksternal (Jensen & Meckling, 1976; Chow, 1982; Watts & Zimmerman, ...
16
The Initial Going-concern of Delisting Firms: An Application of Proportional Hazard Model
... their going-concern opinions to caution public investors but not to predict ...of going-concern quality with bankruptcy ...audit going-concern ...issuing ...
20
Going Concern Prediction of Iranian Companies by Using Fuzzy C Means
... to insolvent class with 20% and in some data it is ob- served that data (z) belong to going concern class with 56% and to insolvent with 44%. Especially this problem matter in the data basses which data of ...
9
The Impacts of Corporate Governance, Audit System to Business Failure of Going-concern Firms
... the functionality of the directing board due to better regulation and inspection of manager’s behaviors and decrease managers self-profit actions (Fama and Jenson, 1983; Jensen and Meckling, 1976). Therefore Equity could ...
17
Effect of Prior Audit Opinion, Audit Quality, and Factors of Its Audit Opinion Going Concern
... In this research, company’s growth proxied with selling growth ratio, it is a ration that measure how good is a company to maintain its economic position. Selling is a main activity from manufacture company means mostly ...
9
Analisis Mekanisme Corporate Governance Pada Pemberian Opini Audit Dengan Penjelasan Going Concern
... audit going concern pada perusahaan yang mengalami financial distress dibandingkan auditor non big ...penilaian going concern suatu entitas ...
13
Positive accounting theory and the study of corporate control: the role of loan covenants and the going concern qualification
... ACCOUNTING AND BUSINESS RESEARCH 340 Table 1 GCQ Rates among Companies that Failed During 1977-1986 Total Qualified on going concern basis: Obvious problems Not obvious Not qualified on [r] ...
154
Audit Engagement Risk and the Propensity of Issuing Going-Concern Opinion – Does Audit Firm Tenure Matter?
... First, a lengthy tenure may indicate that the close auditor-client relationship and potential future streams of audit revenues could prevent the auditor from issuing GCs in presence of a firing threat from the ...
26
Does Revenue-Expense Matching Relate To Going-Concern Audit Opinion Conditional On Firm’s Financial Distress?
... In the United States, the overall subsequent bankruptcy rate within 12 months after receiving a GCO is 12.3 percent (Geiger and Rama 2006). If a firm experiences the critical uncertainty of a going-concern, ...
20
Corporate governance and the going concern evaluation of Jordanian listed companies at Amman stock exchange
... This study aims to examine the relationships between the aspects of corporate governance (ownership structure, board characteristics, audit committee, and audit quality) on going concern evaluation in ...
57
ANALYSIS OF THE DETERMINANTS OF THE GOING CONCERN OF SMALL AND MEDIUM ENTERPRISES IN UBUD DISTRICT, INDONESIA
... The relationship between research variables is presented in Figure 1. it can be explained that the survival of SMEs can be influenced by business characteristics, quality of human capital, social capital, and contextual ...
28
The tax consequences of a contingent liability disposed of as part of the sale of a business as a going concern
... a going concern sale and a contingent liability (effectively splitting up the transaction between the sale of the entity and the “sale” of the responsibility to assume the seller’s contingent ...
83
Guidance for Directors of Banks on Solvency and Liquidity Risk Management and the Going Concern Basis of Accounting
... required going concern material uncertainty or qualification or assumption of the viability statement, when reliance on liquidity insurance facilities is envisaged, even though the Bank of England or the ...
19
DETERMINING THE GOING CONCERN AND MANAGERIAL EFFICIENCY OF NIGERIAN BANKS USING ALTMAN Z-SCORE
... Licensed under Creative Common Page 216 performance as well as various aspects of the company’s financial position. Financial analysts in firms are usually challenged to come up with appropriate strategies to keep ...
12