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The Incremental Information Content of the Going-Concern Audit Opinion

✍ Scribed by Fleak, Sandra K. ;Wilson, Earl R.

Book ID
121648017
Publisher
SAGE Publications
Year
1994
Tongue
English
Weight
957 KB
Volume
9
Category
Article
ISSN
0148-558X

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πŸ“œ SIMILAR VOLUMES

Is there incremental information content
Is there incremental information content in the going concern explanatory paragraph?
✍ Raft Z. Elias; James G. Johnston πŸ“‚ Article πŸ“… 2001 πŸ› Elsevier Science 🌐 English βš– 583 KB

Reporting going concern uncertainty is a matter of debate among auditors, users, and standards-setters . This study investigates whether the required going concern explanatory paragraph under SAS No. 59 conveys information beyond that provided in the required footnote disclosure . The information co