subject:( Going concern)

Mid Sweden University

1. Bengtsson, Felicia. Revisionskvalitet: Effekten av långa och många revisionsuppdrag.

Degree: Law and Tourism, 2020, Mid Sweden University

URL: http://urn.kb.se/resolve?urn=urn:nbn:se:miun:diva-39127

►

Revision är en viktig funktion för bolags intressenter som en säkerhet att bolagets företagsinformation är att lita på. Revisionsskandaler runt om i världen har… (more)

▼

Revision är en viktig funktion för bolags intressenter som en säkerhet att bolagets företagsinformation är att lita på. Revisionsskandaler runt om i världen har dock gjort att revisionskvaliteten ifrågasatts. I syfte att öka kvaliteten på revisionen har det införts krav på revisorsrotation för bolag av allmänt intresse i Sverige. För en personvald revisor får uppdragstiden som längst vara sju år. Sedan måste bolaget byta revisor. Vidare menar Martin Johansson, tidigare VD för Svenska Revisorsamfundet (SRS), att över 200 uppdrag per revisor påverkar revisionskvaliteten negativt och att ett spann mellan 70 och 150 uppdrag är optimalt.Studiens syfte är att beskriva och analysera om revisionsuppdragets längd och antalet uppdrag påverkar revisionskvaliteten och att diskutera detta i termer av oberoende och kompetens. Genom att mäta going concern-yttranden från revisorn räkenskapsåret innan det år ett bolag gick i konkurs visar studien inget samband mellan längden på revisionsuppdraget och revisionskvalitet. Det är således inte möjligt att slå fast att kortare eller längre revisionsuppdrag ger bättre eller sämre revisionskvalitet. Inte heller finner studien något samband mellan antalet uppdrag och revisionskvalitet. Studien finner således inte något optimalt antal uppdrag med hänsyn till revisionskvalitet. Däremot återfinns de undersökta revisorerna i spannet strax ovanför 70 till 150 uppdrag.

Audit is an important function for corporate stakeholders as an assurance that the company's corporate information is to be trusted. Due to audit scandals around the world, the quality of the audit has been questioned. In order to increase the quality of the audit, requirements have been introduced for auditor rotation for companies of general interest in Sweden. For a person-elected auditor, the term of office may not exceed seven years. Later the company must change the auditor. Furthermore, Martin Johansson, former CEO of the Swedish Auditors' Association (SRS), believes that over 200 assignments per auditor adversely affect the quality of the audit and that a range between 70 and 150 assignments is optimal.The purpose of the study is to describe and analyze whether the length of the audit assignment and the number of assignments affect the quality of the audit and to discuss this in terms of independence and competence. By measuring going concern statements from the auditor for the fiscal year before the company went into bankruptcy, the study shows no relationship between the length of the audit assignment and the quality of the audit. It isn’t possible to state that shorter or longer audit assignments provide better or worse audit quality. Nor does the study find any connection between the number of assignments and audit quality. The study doesn’t find an optimal number of assignments with regard to audit quality. By contrast, the auditors surveyed are just above the 70 to 150 assignments.

Subjects/Keywords: Audit; going concern opinion; audit quality; going concern; Revision; going concern-yttrande; revisionskvalitet; konkurs; Business Administration; Företagsekonomi

Record Details Similar Records Cite « Share

❌

APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

Bengtsson, F. (2020). Revisionskvalitet: Effekten av långa och många revisionsuppdrag. (Thesis). Mid Sweden University. Retrieved from http://urn.kb.se/resolve?urn=urn:nbn:se:miun:diva-39127

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

Bengtsson, Felicia. “Revisionskvalitet: Effekten av långa och många revisionsuppdrag.” 2020. Thesis, Mid Sweden University. Accessed March 03, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:miun:diva-39127.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

Bengtsson, Felicia. “Revisionskvalitet: Effekten av långa och många revisionsuppdrag.” 2020. Web. 03 Mar 2021.

Vancouver:

Bengtsson F. Revisionskvalitet: Effekten av långa och många revisionsuppdrag. [Internet] [Thesis]. Mid Sweden University; 2020. [cited 2021 Mar 03]. Available from: http://urn.kb.se/resolve?urn=urn:nbn:se:miun:diva-39127.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Bengtsson F. Revisionskvalitet: Effekten av långa och många revisionsuppdrag. [Thesis]. Mid Sweden University; 2020. Available from: http://urn.kb.se/resolve?urn=urn:nbn:se:miun:diva-39127

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Mid Sweden University

2. Grönlund, Anton. Hur påverkar bolags finansiella stress revisorers formuleringar av going concern yttranden?.

Degree: Economics and Law, 2016, Mid Sweden University

URL: http://urn.kb.se/resolve?urn=urn:nbn:se:miun:diva-29019

►

Finansiell information ska vara kvalitetssäkrad och ligga till grund för ekonomiskt beslutsfattande för intressenter. En del av denna information berör revisorns åtagande att bedöma… (more)

▼

Finansiell information ska vara kvalitetssäkrad och ligga till grund för ekonomiskt beslutsfattande för intressenter. En del av denna information berör revisorns åtagande att bedöma ett bolags fortlevnadsförmåga, going concern, och yttra sig kring detta. Tidigare har två steg identifierats i processen att utfärda going concern yttranden men forskare på området menar att det är nödvändigt att lägga till ett tredje steg; med vilken tydlighet yttrandet formuleras. Vad som påverkar utfärdandet och formuleringen av yttranden är oklart men vissa forskare menar attnär klienter är finansiellt stressade utfärdas going concern yttranden och ju mer finansiellt stressat ett bolag är, desto tydligare formulerar revisorn sitt yttrande. I dagsläget saknas en standard för hur svenska revisorer exakt ska formulera sina yttranden. Revisorerna har därmed makten att påverka hur intressenterna uppfattar ett bolags going concern.Syftet med studien var att utforska hur tydligt svenska revisorer formulerar going concern yttranden i konkursbolags senaste revisionsberättelse, samt identifiera hur olika typer av indikatorer på finansiell stress påverkar tydligheten i revisorernas formuleringar av going concern yttranden. Urvalsramen utgjordes av samtliga svenska bolag som gått i konkurs under tidsperioden januari-september år 2014. 4443 bolag undersöktes varav 358 uppfyllde kraven för studien och utgjorde därmed grunden för analys och slutsats. Resultatet framställdes genom ordinal logistisk regression och visar att svenska revisorer i hög utsträckning formulerar tydliga going concern yttranden och att vissa indikatorer på finansiell stress har en påverkan påtydligheten i going concern yttrandena. Studien visar att tre indikatorer på finansiell stress – eget kapital understiger halva aktiekapitalet, underskott i balanserade vinstmedel och långfristiga skulder dividerat med totala tillgångar – inverkar på tydligheten i going concern yttrandena.

Financial information is supposed to be quality assured and form the basis foreconomic decision-making for stakeholders. Some of this information affects the auditor's obligation to assess a company's survival skills, going concern, and to speak about this. Previously, two steps has been identified in the process to issue a going concern opinion but researchers in the field believe that it is necessary to add a third stage; the clarity with which the opinion is formulated. What affects the decision to issue a going concern opinion and the formulation of these opinions is uncertain, but some scholars believe that when clients are financially stressed more opinions are issued. Furthermore they believe that the more financially stressed a company is the more clearly the auditor's opinion is formulated. In the current situation is no standard for how Swedish auditors exactly should formulate their opinions. The auditors thus have the power to influence how stakeholders perceive a company'sgoing concern.The purpose of this study was to explore how clearly Swedish auditors formulates going concern…

Subjects/Keywords: Audit Report; Bankruptcy; Financial distress; Formulation; Going concern opinions; Going concern; Finansiell stress; Formulering; Going concern yttranden; Going concern; Konkurs; Revisionsberättelse; Business Administration; Företagsekonomi

Record Details Similar Records Cite « Share

❌

APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

Grönlund, A. (2016). Hur påverkar bolags finansiella stress revisorers formuleringar av going concern yttranden?. (Thesis). Mid Sweden University. Retrieved from http://urn.kb.se/resolve?urn=urn:nbn:se:miun:diva-29019

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

Grönlund, Anton. “Hur påverkar bolags finansiella stress revisorers formuleringar av going concern yttranden?.” 2016. Thesis, Mid Sweden University. Accessed March 03, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:miun:diva-29019.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

Grönlund, Anton. “Hur påverkar bolags finansiella stress revisorers formuleringar av going concern yttranden?.” 2016. Web. 03 Mar 2021.

Vancouver:

Grönlund A. Hur påverkar bolags finansiella stress revisorers formuleringar av going concern yttranden?. [Internet] [Thesis]. Mid Sweden University; 2016. [cited 2021 Mar 03]. Available from: http://urn.kb.se/resolve?urn=urn:nbn:se:miun:diva-29019.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Grönlund A. Hur påverkar bolags finansiella stress revisorers formuleringar av going concern yttranden?. [Thesis]. Mid Sweden University; 2016. Available from: http://urn.kb.se/resolve?urn=urn:nbn:se:miun:diva-29019

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Kristianstad University

3. Palmquist, Sara; Adler, Susanne. Sambandet mellan revisionskvalitet och längden på revisionsuppdraget : empirisk undersökning av Going Concern varning.

Degree: Health and Society, 2012, Kristianstad University

URL: http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-9641

►

That an auditor brings good quality to the work he is performing is of great importance, not only for the company in question but… (more)

▼

That an auditor brings good quality to the work he is performing is of great importance, not only for the company in question but also for its stakeholders. The information that the company disclose gets more credibility because of the auditor quality assurance. That the auditor tenure would affect the quality has been researched with different results, dependent on the legislation in the current country or region. In this paper we study how audit quality is affected of the audit tenure in Sweden. Based on research made in Belgium we have formulated hypothesis with factors that can affect the audit quality. Variables have been developed to measure the factor audit quality using GCW (going concern warning), audit fees, Big 4, the sale in the company and audit tenure. The focus in our paper is, weather the company has gotten a GCW or not, to see the relationship between audit tenure and auditor quality. We have investigated this by studying 19 506 bankrupted companies and 1 117 financially distressed companies. Our study has only been provided by primary data. Through analyses a relationship has been no defined between the tenure and the quality, with a number of explanatory variables. Our study explains that the auditor tenure in bankrupt companies, which tells us that there is no correlation between auditor tenure and audit quality. For the financially distressed companies there is no support for a result.

Att en revisor bringar god kvalitet till arbetet denne utför har en stor betydelse, inte bara för företaget i fråga utan även för dess intressenter. Informationen som företaget lämnar ut får på så vis större trovärdighet tack vare revisorns kvalitetssäkring. Att längden på revisionsuppdraget skulle påverka kvaliteten har det forskats om med olika resultat, utifrån vilket land den utförts i och vilken lagstadgande som råder i respektive land eller region. Vi har i uppsatsen valt att studera hur revisionskvaliteten påverkas av längden på revisonsuppdraget i Sverige. Utifrån forskning som utförts i Belgien har hypoteser utformats med faktorer som kan påverka revisonskvaliteten. Variabler har sedan tagits fram för att mäta faktorn kvaliteten på revisionen med hjälp av GCV, arvode, Big 4, omsättningen i företaget, antal anställda samt revisionsuppdragets längd. Vårt fokus i arbetet är att, utifrån om företagen fått en GCV eller inte, se sambandet mellan revisionskvaliteten och längden på revisionsuppdraget. Detta har vi undersökt genom att studera 19 506 konkursdrabbade företag och 1 117 finansiellt nödställda företag. Undersökningen har endast bestått av insamling av primärdata. Genom analysering har inget samband kunnat fastställas mellan längden på revisonsuppdraget och revisionskvaliteten med ett antal förklarande variabler. Undersökningen visar att längden på revisionsuppdraget i konkursdrabbade bolag inte har något samband med revisionskvaliteten. För de finansiellt nödställda företagen saknas stöd för resultatet.

Subjects/Keywords: Audit quality; Going concern warning; audit tenure; revisionskvalitet; Going concern-varning; revisionsuppdragets längd

Record Details Similar Records Cite « Share

❌

APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

Palmquist, Sara; Adler, S. (2012). Sambandet mellan revisionskvalitet och längden på revisionsuppdraget : empirisk undersökning av Going Concern varning. (Thesis). Kristianstad University. Retrieved from http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-9641

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

Palmquist, Sara; Adler, Susanne. “Sambandet mellan revisionskvalitet och längden på revisionsuppdraget : empirisk undersökning av Going Concern varning.” 2012. Thesis, Kristianstad University. Accessed March 03, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-9641.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

Palmquist, Sara; Adler, Susanne. “Sambandet mellan revisionskvalitet och längden på revisionsuppdraget : empirisk undersökning av Going Concern varning.” 2012. Web. 03 Mar 2021.

Vancouver:

Palmquist, Sara; Adler S. Sambandet mellan revisionskvalitet och längden på revisionsuppdraget : empirisk undersökning av Going Concern varning. [Internet] [Thesis]. Kristianstad University; 2012. [cited 2021 Mar 03]. Available from: http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-9641.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Palmquist, Sara; Adler S. Sambandet mellan revisionskvalitet och längden på revisionsuppdraget : empirisk undersökning av Going Concern varning. [Thesis]. Kristianstad University; 2012. Available from: http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-9641

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

University of New South Wales

4. Tronnes, Per Christen. Consistency in audit reporting behaviour: evidence from going concern modifications.

Degree: Accounting, 2011, University of New South Wales

URL: http://handle.unsw.edu.au/1959.4/51432 ; https://unsworks.unsw.edu.au/fapi/datastream/unsworks:10116/SOURCE02?view=true

► Without consistency in auditors' reporting behaviour, it is very difficult for a user of audit reports to determine where differences come from; economic differences, differences… (more)

▼ Without consistency in auditors' reporting behaviour, it is very difficult for a user of audit reports to determine where differences come from; economic differences, differences in auditing methods, interpretation of standards or even due to the auditors' independence. This thesis examines the consistency in auditors’ reporting behaviour with two empirical studies.The first study investigates the cross-country consistency in the application of auditing standards over time and across different auditing firms in the United States, United Kingdom and Australia. With a sample of 19,157 financially distressed firms from 2001 to 2006, the study finds that there is a lack of consistency in audit reporting behaviour between these countries when it comes to the going concern modification. The lack of consistency is however moderated by international audit firm networks, and the trend isthat the country differences have reduced over time.The second study looks at the auditors' consistency by comparing their substantial doubt threshold when first issuing a going concern modification, with their substantial doubt threshold when they withdraw the going concern modification. With panel data from 386 US firms in the years 2000-2008, auditors are found to be inconsistent in their assessment of the substantial doubt criterion. The ceteris paribus probability of observing a going concern modification is 6.9% lower when the going concern modification was first issued, compared to when it was withdrawn. The study finds that this difference is primarily caused by the firms that change auditors between the issuance and the withdrawal of the going concern modification. This implies that given the same auditing standard, different audit firms arrive at inconsistent audit outcomes.Understanding the role and relationship between the various impediments and facilitators to consistency both at a national and international level is of importance to consumers and providers of audit services, as well as those who regulate the audit market. By providing a systematic investigation into the consistency of the audit outcome, the findings of this thesis provides valuable input to the evaluation of the current auditing standards and may serve as a guide to future developments of these standards. The thesis also examines the audit firms’ network structure and its ability to facilitate consistency across borders. Advisors/Committee Members: Carson, Elizabeth, Accounting, Australian School of Business, UNSW, Simnett, Roger, Accounting, Australian School of Business, UNSW.

Subjects/Keywords: Audit consistency; Audit reporting behaviour; Going concern; International harmonisation; Going concern withdrawal

Record Details Similar Records Cite « Share

❌

APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

Tronnes, P. C. (2011). Consistency in audit reporting behaviour: evidence from going concern modifications. (Doctoral Dissertation). University of New South Wales. Retrieved from http://handle.unsw.edu.au/1959.4/51432 ; https://unsworks.unsw.edu.au/fapi/datastream/unsworks:10116/SOURCE02?view=true

Chicago Manual of Style (16^th Edition):

Tronnes, Per Christen. “Consistency in audit reporting behaviour: evidence from going concern modifications.” 2011. Doctoral Dissertation, University of New South Wales. Accessed March 03, 2021. http://handle.unsw.edu.au/1959.4/51432 ; https://unsworks.unsw.edu.au/fapi/datastream/unsworks:10116/SOURCE02?view=true.

MLA Handbook (7^th Edition):

Tronnes, Per Christen. “Consistency in audit reporting behaviour: evidence from going concern modifications.” 2011. Web. 03 Mar 2021.

Vancouver:

Tronnes PC. Consistency in audit reporting behaviour: evidence from going concern modifications. [Internet] [Doctoral dissertation]. University of New South Wales; 2011. [cited 2021 Mar 03]. Available from: http://handle.unsw.edu.au/1959.4/51432 ; https://unsworks.unsw.edu.au/fapi/datastream/unsworks:10116/SOURCE02?view=true.

Council of Science Editors:

Tronnes PC. Consistency in audit reporting behaviour: evidence from going concern modifications. [Doctoral Dissertation]. University of New South Wales; 2011. Available from: http://handle.unsw.edu.au/1959.4/51432 ; https://unsworks.unsw.edu.au/fapi/datastream/unsworks:10116/SOURCE02?view=true

5. Johansson, Sara. Revisorn : livbojen på ett stormigt hav? En studie om sambandet mellan revision och de svenska småbolagens konkurser.

Degree: Faculty of Arts and Sciences, 2016, Linköping UniversityLinköping University

URL: http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-129610

►

Bakgrund Av bolag som omfattas av frivillig revision väljer 75 procent bort revision trots att den genomsnittliga kostnaden endast uppgår till 10 000 SEK… (more)

▼

Bakgrund Av bolag som omfattas av frivillig revision väljer 75 procent bort revision trots att den genomsnittliga kostnaden endast uppgår till 10 000 SEK per år för mindre bolag. Syftet med avskaffandet av revisionsplikten år 2010 var att minska småbolagens kostnader för att på så sätt underlätta verksamhetsdriften. Trots att forskning visar att revisorn hjälper till att förbättra och utveckla bolaget väljer majoriteten av bolagen bort den externa kompetensen om möjlighet finns. Resursberoendeteorin säger samtidigt att revisorn är en värdefull resurs som är nödvändig för småbolags överlevnad. Syfte Denna uppsats syftar till att förklara sambandet mellan revision och risken för konkurs för småbolag. Metod Denna kvantitativa studie utgår från en deduktiv ansats. Hypoteser har formulerats med utgångspunkt i resursberoendeteori. En tvärsnittsdesign används med syfte att undersöka risken för konkurs vid en viss tidpunkt. Det empiriska underlaget utgörs av sekundärdata. Slutsats Det finns ett negativt samband mellan revision och risken för konkurs bland svenska småbolag. Revisorn minskar risken för konkurs med 10,42 % varför revision bör ses som en nödvändig resurs för småbolagens överlevnad.

Introduction Despite the fact that the average cost of auditing for SMEs only amounts to 10 000 SEK per year, 75 percent of the SMEs refrain from voluntary audit. The purpose of the abolition of mandatory audit in 2010 was to reduce costs for SMEs in order to benefit their operations. Although research has shown that the auditor helps to improve and develop the company, the majority of the SMEs in Sweden refrains from this external resource. At the same time, according to resource dependence theory, the auditor is a valuable resource that is essential for SMEs. Purpose This study seeks to explain the relationship between auditing and the risk of bankruptcy for SMEs. Method This quantitative study is based on a deductive approach, where hypotheses have been formulated on the basis of resource dependence theory. A cross-sectional design is used in order to study the risk of bankruptcy at a given time. The empirical data consists of archival data. Conclusion There is a negative relationship between auditing and the risk of bankruptcy among SMEs in Sweden. The auditor reduces the risk of bankruptcy with 10.42 %. Hence, the auditor should be seen as essential for the survival of SMEs.

Subjects/Keywords: business failure; business failure prediction; resource dependence; going concern; voluntary audit; konkurs; konkursprognostisering; resursberoende; going concern; frivillig revision

Record Details Similar Records Cite « Share

❌

APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

Johansson, S. (2016). Revisorn : livbojen på ett stormigt hav? En studie om sambandet mellan revision och de svenska småbolagens konkurser. (Thesis). Linköping UniversityLinköping University. Retrieved from http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-129610

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

Johansson, Sara. “Revisorn : livbojen på ett stormigt hav? En studie om sambandet mellan revision och de svenska småbolagens konkurser.” 2016. Thesis, Linköping UniversityLinköping University. Accessed March 03, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-129610.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

Johansson, Sara. “Revisorn : livbojen på ett stormigt hav? En studie om sambandet mellan revision och de svenska småbolagens konkurser.” 2016. Web. 03 Mar 2021.

Vancouver:

Johansson S. Revisorn : livbojen på ett stormigt hav? En studie om sambandet mellan revision och de svenska småbolagens konkurser. [Internet] [Thesis]. Linköping UniversityLinköping University; 2016. [cited 2021 Mar 03]. Available from: http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-129610.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Johansson S. Revisorn : livbojen på ett stormigt hav? En studie om sambandet mellan revision och de svenska småbolagens konkurser. [Thesis]. Linköping UniversityLinköping University; 2016. Available from: http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-129610

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

6. Lindberg, Kristin. Revisorers träffsäkerhet vid Going concern-utlåtandet med och utan vetskap om en lågkonjunktur.

Degree: Mid Sweden University, 2011, Mid Sweden UniversityMid Sweden University

URL: http://urn.kb.se/resolve?urn=urn:nbn:se:miun:diva-13359

►

SAMMANFATTNING Under en pågående lågkonjunktur och i en värld med ett antal företagsskandaler färskt i minnet, väcks intresset för hur revisorerna bemästrar sin… (more)

▼

SAMMANFATTNING Under en pågående lågkonjunktur och i en värld med ett antal företagsskandaler färskt i minnet, väcks intresset för hur revisorerna bemästrar sin uppgift som bedömare av företags fortlevnad. Tidigare studier om revisorers träffsäkerhet vid bedömning av going concern visar att träffsäkerheten i Sverige är låg, jämfört med studier ifrån andra länder. Vårt resultat ger ytterligare belägg för en låg träffsäkerhet i Sverige. För att besvara vårt syfte har vår studie föregåtts av både ett kvantitativt och ett kvalitativt angreppssätt, då vi dels har genomfört en datainsamling och en informantintervju. Materialet som vi har utgått ifrån är 2075 respektive 1528 undersökningsenheter, där alla enheter är aktiebolag som gått i konkurs under perioden1 januari - 30 juni 2010. En del av vår undersökning var att kartlägga om det finns någon skillnad i träffsäkerheten vid bedömning av going concern när revisorerna är medvetna om en pågående lågkonjunktur. Jämför vi vårt resultat med resultatet från en liknande studie utförd 2009, när lågkonjunkturen var i sin linda, finner vi en skillnad mellan studierna. Träffsäkerheten är högre i vår studie, 18,3 %, än i den tidigare studien, 12,2 %. En ytterligare del i vår undersökning var att kartlägga möjliga förklaringar till den låga träffsäkerheten vid bedömningen av going concern. Studien indikerar att kompetens, oberoende, rädsla för skadestånd och redovisningens uppbyggnad kan påverka revisorernas träffsäkerhet vid bedömning av going concern i mer eller mindre utsträckning. Vidare kan redovisningens uppbyggnad ses som en anledning till den låga träffsäkerheten vid revisorers bedömningar av going concern.

SUMMARY During a recession and in a world with a number of major corporate scandals in fresh memory, the interest in how auditors have mastered their role as assessor of corporate survival is raised. Previous studies on auditors' accuracy in assessing the going concern shows that the accuracy of it in Sweden is low compared to studies made in other countries. Our result gives further evidence of a low success rate in Sweden. To answer our purpose, our study has been preceded by both a quantitative and a qualitative approach as we have implemented a data collection as well as an informant. The material we have used to obtain our results is 2075 and 1528 investigation units, where all units are Limited Companies that have gone bankrupt during the period January 1:st to June 30:th 2010. A part of our study was to investigate if there were any differences in the accuracy in the assessment of going concern when the auditors were aware of a pending recession. Comparing our results in this study with a similar study conducted in 2009, when the recession was in its infancy, we find a difference between the studies. Accuracy is higher in our study, 18.3%, than in the earlier study, 12.2%. A further aspect of our study was to identify possible explanations to…

Subjects/Keywords: Audit; Auditors; Going concern; Accurancy; Audit report; Financial crisis; Recession.; Revision; Revisor; Going concern; Träffsäkerhet; Revisionsberättelsen; Finanskris; Lågkonjunktur.; Business Administration; Företagsekonomi

Record Details Similar Records Cite « Share

❌

APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

Lindberg, K. (2011). Revisorers träffsäkerhet vid Going concern-utlåtandet med och utan vetskap om en lågkonjunktur. (Thesis). Mid Sweden UniversityMid Sweden University. Retrieved from http://urn.kb.se/resolve?urn=urn:nbn:se:miun:diva-13359

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

Lindberg, Kristin. “Revisorers träffsäkerhet vid Going concern-utlåtandet med och utan vetskap om en lågkonjunktur.” 2011. Thesis, Mid Sweden UniversityMid Sweden University. Accessed March 03, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:miun:diva-13359.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

Lindberg, Kristin. “Revisorers träffsäkerhet vid Going concern-utlåtandet med och utan vetskap om en lågkonjunktur.” 2011. Web. 03 Mar 2021.

Vancouver:

Lindberg K. Revisorers träffsäkerhet vid Going concern-utlåtandet med och utan vetskap om en lågkonjunktur. [Internet] [Thesis]. Mid Sweden UniversityMid Sweden University; 2011. [cited 2021 Mar 03]. Available from: http://urn.kb.se/resolve?urn=urn:nbn:se:miun:diva-13359.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Lindberg K. Revisorers träffsäkerhet vid Going concern-utlåtandet med och utan vetskap om en lågkonjunktur. [Thesis]. Mid Sweden UniversityMid Sweden University; 2011. Available from: http://urn.kb.se/resolve?urn=urn:nbn:se:miun:diva-13359

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

7. Kallin, Karin. Going-concern varning, en självuppfyllande profetia eller ett "wake up call"? : faktorer som påverkar utfallet av revisorers yttrande gällande företagets fortsatta drift.

Degree: Division of Business Administration, 2016, University West

URL: http://urn.kb.se/resolve?urn=urn:nbn:se:hv:diva-9635

►

Antagandet om fortsatt drift utgör den grundläggande princip som skall tillämpas då företag värderar sina tillgångar. Om det föreligger osäkerhetsfaktorer beträffande företagets förmåga att… (more)

▼

Antagandet om fortsatt drift utgör den grundläggande princip som skall tillämpas då företag värderar sina tillgångar. Om det föreligger osäkerhetsfaktorer beträffande företagets förmåga att fortleva under en överskådlig framtid ger däremot inte värderingen en rättvisande bild och skall därför frångås. Vidare skall revisorn, som en del i granskningen, beakta företagets fortsatta levnadsförmåga och vid tvivel om den framtida existensen skall en anmärkning göras i revisionsberättelsen. I och med att det är en förutsägelse om framtiden är det dock ett av de svåraste ställningstaganden en revisor måste göra. Tidigare studier indikerar på att företag, trots tilldelad going-concern varning (GC-varning), fortlever i cirka 90 procent av fallen. Bland de resterande tio procenten, som torde utgöra korrekta bedömningar, finns det dessutom forskare som hävdar att varningen fungerar självförverkligande och påskyndar, eller rent av orsakar konkursen. Andra forskare redovisar emellertid belägg för att en självuppfyllande profetia inte alls existerar. Bristande empiriskt material finns dock rörande det faktum att det skulle vara företagsspecifikt huruvida GC-varningen tenderar att utfalla. Aktuell studie ämnar ge ett bidrag till denna kunskapslucka genom att undersöka, och således erhålla kunskap om, faktorer som påverkar ett företags levnadstillstånd efter tilldelad GC-varning. Sammankopplade resultat från tidigare studier indikerar på att ålder, kapitalstruktur, bolagsstruktur, nettoomsättningsstorlek samt storlek på reviderande byrå kan antas vara påverkande faktorer. Genom statistisk hypotesprövning, baserad på data från företagens årsredovisningar, undersöktes korrelationen mellan dessa faktorer och levnadsstatus. Urvalet bestod av aktiebolag som sin enda eller allvarligaste anmärkning erhållit en GC-varning för första gången 2012. Efter viss bortsållning kom 188 bolag att utgöra studiens urval. Resultaten påvisade att de bolag, inkluderade i aktuell studie, som fortlevde var äldre, hade lägre total skuldandel, tillhörde en koncern samt blev granskade av en större revisionsbyrå 2012. I motsats till vad hypotesen predikterade hade de också högre räntebärande skuldandel. Avseende nettoomsättningens storlek uppvisades ingen nämnvärd skillnad mellan grupperna. I många fall var emellertid differenserna för små, med hänsyn till den stora variation som förelåg, för att med statistisk säkerhet fastställa skillnaderna. Den enda slutsats som kan generaliseras är att koncernbolag med högre räntebärande skuldandel fortlever i större utsträckning.

The accounting is prepared with the assumption that the companies will continue as a going concern. However, the principle will be waived if the assumption is unwarranted. The auditor will, as part of the examination, consider the companies' living ability. If the auditor is in doubt about the companies' going concern, they are obligated to report it in the audit report. Due to the fact it is an assessment about future events, it is one of the most difficult parts for an…

Subjects/Keywords: Going concern warning; influencing factors; going concern; ceased existence; GC-varning; påverkande faktorer; fortsatt existens; upphörd existens

Record Details Similar Records Cite « Share

❌

APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

Kallin, K. (2016). Going-concern varning, en självuppfyllande profetia eller ett "wake up call"? : faktorer som påverkar utfallet av revisorers yttrande gällande företagets fortsatta drift. (Thesis). University West. Retrieved from http://urn.kb.se/resolve?urn=urn:nbn:se:hv:diva-9635

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

Kallin, Karin. “Going-concern varning, en självuppfyllande profetia eller ett "wake up call"? : faktorer som påverkar utfallet av revisorers yttrande gällande företagets fortsatta drift.” 2016. Thesis, University West. Accessed March 03, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:hv:diva-9635.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

Kallin, Karin. “Going-concern varning, en självuppfyllande profetia eller ett "wake up call"? : faktorer som påverkar utfallet av revisorers yttrande gällande företagets fortsatta drift.” 2016. Web. 03 Mar 2021.

Vancouver:

Kallin K. Going-concern varning, en självuppfyllande profetia eller ett "wake up call"? : faktorer som påverkar utfallet av revisorers yttrande gällande företagets fortsatta drift. [Internet] [Thesis]. University West; 2016. [cited 2021 Mar 03]. Available from: http://urn.kb.se/resolve?urn=urn:nbn:se:hv:diva-9635.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Kallin K. Going-concern varning, en självuppfyllande profetia eller ett "wake up call"? : faktorer som påverkar utfallet av revisorers yttrande gällande företagets fortsatta drift. [Thesis]. University West; 2016. Available from: http://urn.kb.se/resolve?urn=urn:nbn:se:hv:diva-9635

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Linnaeus University

8. Bengtsson, Emma. Livet efter en going-concern varning : En studie om företagskommunikation efter en GCV.

Degree: Management Accounting and Logistics, 2014, Linnaeus University

URL: http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-36072

►

Bakgrund: Bland det värsta som kan hända företag är att få en going-concern varning eftersom det är en signal till intressenter om att företag… (more)

▼

Bakgrund: Bland det värsta som kan hända företag är att få en going-concern varning eftersom det är en signal till intressenter om att företag inte tros överleva under en längre tidsperiod. Tidigare studier har studerat effekterna av en going-concern varning för företags intressenter och på kortsikt vad som händer med företag. Det gör att vi vill studera hur företag agerar för att undvika konkurs och likvidation och därmed överleva going-concern varning. Syfte: Syftet med studien är att förklara hur företag agerar för att överleva en going-concern varning med fokus på kommunikation. Vi kommer därför att skapa en modell. Metod: Studien har en forskningsansats som är deduktiv där vi tar avstamp från resursberoende teorin, institutionell teori och attribution theory. Den empiriska datan är av kvantitativ art och är insamlad via enkätundersökning samt en dokumentstudie av årsredovisningar. Slutsats: Vi har kommit fram till att en going-concern varning är en kris för företag. Företagen behöver identifiera relevanta intressenter vid en going-concern varning på grund av begränsade resurser. Identifieringen sker genom att studera om företaget innehar främst attributen makt och brådskande men även attributet legitimitet. För att företagen ska behålla en god relation till sina intressenter vid krisen behövs allmän och specifik kommunikation. För att hantera en going-concern varning och minska de negativa effekterna kan företagen använda sig av primär och sekundär kriskommunikationsstrategier.

Background: One of the worst things that can happen to a business is to receive a going-concern warning. That is due to the fact that a going-concern warning is a signal to stakeholders concerning the matter that it is a risk that the business will not survive the next twelve months. Earlier studies have examined the effects of a going-concern warning on the businesses stakeholders and what happens to companies in the short term. That has made us want to examine how business leaders act to avoid bankruptcy and liquidation and therefore survive a going-concern warning. Purpose: The purpose of our study is to explain how business leaders act in order to survive a going-concern warning. The focus of the study will be on communication. To fulfill this purpose we will construct a model. Method: The study has a deductive research approach with a base in resource dependence theory, attribution theory and institutional theory. The empirical data is of a quantitative nature and is collected through survey and a document study of annual reports. Conclusion: We have come to the conclusion that receiving a going-concern warning will be experienced like a crisis by companies. Due to scarce resources companies will need to priorities their stakeholder in order to keep the ones relevant to the survival of the business. Business leaders will identify relevant stakeholder…

Subjects/Keywords: Business communication; crisis; crisis response strategies; going-concern warning; stakeholders; Företagskommunikation; kris; kriskommunikationsstrategier; going-concern varning; intressenter; Business Administration; Företagsekonomi

Record Details Similar Records Cite « Share

❌

APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

Bengtsson, E. (2014). Livet efter en going-concern varning : En studie om företagskommunikation efter en GCV. (Thesis). Linnaeus University. Retrieved from http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-36072

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

Bengtsson, Emma. “Livet efter en going-concern varning : En studie om företagskommunikation efter en GCV.” 2014. Thesis, Linnaeus University. Accessed March 03, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-36072.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

Bengtsson, Emma. “Livet efter en going-concern varning : En studie om företagskommunikation efter en GCV.” 2014. Web. 03 Mar 2021.

Vancouver:

Bengtsson E. Livet efter en going-concern varning : En studie om företagskommunikation efter en GCV. [Internet] [Thesis]. Linnaeus University; 2014. [cited 2021 Mar 03]. Available from: http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-36072.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Bengtsson E. Livet efter en going-concern varning : En studie om företagskommunikation efter en GCV. [Thesis]. Linnaeus University; 2014. Available from: http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-36072

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

University of Johannesburg

9. Levy, René Yvette. Share buybacks and the auditor's responsibilities with regard to the going concern concept.

Degree: 2012, University of Johannesburg

URL: http://hdl.handle.net/10210/6301

►

M.Comm.

The purpose of this dissertation is to determine the role and responsibility of the auditor in assessing the going concern status of South African… (more)

Subjects/Keywords: Stock repurchasing.; Going concern (Accounting); Auditors - South Africa.

Record Details Similar Records Cite « Share

❌

APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

Levy, R. Y. (2012). Share buybacks and the auditor's responsibilities with regard to the going concern concept. (Thesis). University of Johannesburg. Retrieved from http://hdl.handle.net/10210/6301

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

Levy, René Yvette. “Share buybacks and the auditor's responsibilities with regard to the going concern concept.” 2012. Thesis, University of Johannesburg. Accessed March 03, 2021. http://hdl.handle.net/10210/6301.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

Levy, René Yvette. “Share buybacks and the auditor's responsibilities with regard to the going concern concept.” 2012. Web. 03 Mar 2021.

Vancouver:

Levy RY. Share buybacks and the auditor's responsibilities with regard to the going concern concept. [Internet] [Thesis]. University of Johannesburg; 2012. [cited 2021 Mar 03]. Available from: http://hdl.handle.net/10210/6301.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Levy RY. Share buybacks and the auditor's responsibilities with regard to the going concern concept. [Thesis]. University of Johannesburg; 2012. Available from: http://hdl.handle.net/10210/6301

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Freie Universität Berlin

10. Frey, Frederik. The Auditor’s Going Concern-Opinion and the Self-Fulfilling Prophecy – An Empirical Analysis.

Degree: 2014, Freie Universität Berlin

URL: http://dx.doi.org/10.17169/refubium-10395

► This study examines the influence of a going concern-modified audit report (going concern-opinion) on the probability of a subsequent business termination and thus the existence… (more)

Subjects/Keywords: auditing; going concern; self-fulfilling prophecy; 300 Sozialwissenschaften::330 Wirtschaft

Record Details Similar Records Cite « Share

❌

APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

Frey, F. (2014). The Auditor’s Going Concern-Opinion and the Self-Fulfilling Prophecy – An Empirical Analysis. (Thesis). Freie Universität Berlin. Retrieved from http://dx.doi.org/10.17169/refubium-10395

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

Frey, Frederik. “The Auditor’s Going Concern-Opinion and the Self-Fulfilling Prophecy – An Empirical Analysis.” 2014. Thesis, Freie Universität Berlin. Accessed March 03, 2021. http://dx.doi.org/10.17169/refubium-10395.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

Frey, Frederik. “The Auditor’s Going Concern-Opinion and the Self-Fulfilling Prophecy – An Empirical Analysis.” 2014. Web. 03 Mar 2021.

Vancouver:

Frey F. The Auditor’s Going Concern-Opinion and the Self-Fulfilling Prophecy – An Empirical Analysis. [Internet] [Thesis]. Freie Universität Berlin; 2014. [cited 2021 Mar 03]. Available from: http://dx.doi.org/10.17169/refubium-10395.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Frey F. The Auditor’s Going Concern-Opinion and the Self-Fulfilling Prophecy – An Empirical Analysis. [Thesis]. Freie Universität Berlin; 2014. Available from: http://dx.doi.org/10.17169/refubium-10395

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

11. Thunfors, Jonas. Hur formulerar revisorn fortlevnadsbedömningar i revisionsberättelsen?.

Degree: Mid Sweden University, 2011, Mid Sweden UniversityMid Sweden University

URL: http://urn.kb.se/resolve?urn=urn:nbn:se:miun:diva-13358

►

Under det senaste decenniet har det förekommit flera företagsskandaler vilket har startat en debatt kring revisionsprofessionen. Intressenterna anser att revisorerna inte har utfört sitt… (more)

▼

Under det senaste decenniet har det förekommit flera företagsskandaler vilket har startat en debatt kring revisionsprofessionen. Intressenterna anser att revisorerna inte har utfört sitt jobb på ett yrkesmässigt korrekt sätt, när de inte ifrågasatt fortlevnaden hos bolag som senare gått i konkurs. Tidigare forskning har visat att revisorerna har dålig träffsäkerhet när de bedömer ”going concern” och när revisorerna utfärdar ”going concern” varningar formulerar de sig på olika sätt. I revisionsstandard 570 återfinns en formulering som revisorerna bör använda, men formuleringarna påverkas av revisorns kompetens och oberoende. Vår studie syftar till att kartlägga revisorernas träffsäkerhet när det gäller ”going concern” för svenska aktiebolag som har gått i konkurs. Vidare identifierar och kategoriserar vi hur ”going concern” varningar har formulerats. Vi utgick från material som vi fick från samhällsvetenskapliga institutionen på Mittuniversitetet i Sundsvall och som innehöll uppgifter från kronofogden beträffande juridiska personer i Sverige som försatts i konkurs av tingrätten under januari till augusti 2010. Vi kodade uppgifter från företagens årsredovisningar som visar att revisorerna har låg träffsäkerhet (16 procent) gällande ”going concern” varningar. När revisorerna ifrågasätter fortlevnaden, är tydligt formulerade varningar i majoritet. I den kategorin är underkategorin med formuleringar enligt revisionsstandard 570 i majoritet. Sammanfattningsvis visar både tidigare forskning och våra resultat att revisorerna har låg träffsäkerhet beträffande bedömning av ”going concern”. Om bedömning av ”going concern” skall ligga kvar hos revisorerna föreslår vi på basis av våra resultat att revisionsstandard 570 bör vara tvingande att använda.

Over the last decade, there have been several scandals which have sparked debate about the audit profession. Stakeholders believe that the auditors have not performed their job in a professionally correct way, when they questioned the viability of companies that subsequently went bankrupt. Previous research has shown that the auditors have poor accuracy when assessing the "going concern" and when auditors issue 'going concern' warning they formulate them in different ways. The auditing standard 570 found a formulation that auditors should use, but the formulations are affected by auditor competence and independence. Our study aims to identify auditors' accuracy in terms of "going concern" for Swedish companies that have gone bankrupt. Furthermore, we identify and categorize how "going concern" warnings have been formulated. We began with the materials we received from the Social Sciences at Mid Sweden University in Sundsvall, which contained information from the enforcement officer concerning legal persons in Sweden who has been declared bankrupt by the District Court from January to August 2010. We coded data from companies' annual reports that show that the auditors have low success rates (16 percent) regarding "going concern" warnings. When the auditors question the…

Subjects/Keywords: ”going concern”; signalering; revisionsberättelse; revision; kompetens; självständighet; Business Administration; Företagsekonomi

Record Details Similar Records Cite « Share

❌

APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

Thunfors, J. (2011). Hur formulerar revisorn fortlevnadsbedömningar i revisionsberättelsen?. (Thesis). Mid Sweden UniversityMid Sweden University. Retrieved from http://urn.kb.se/resolve?urn=urn:nbn:se:miun:diva-13358

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

Thunfors, Jonas. “Hur formulerar revisorn fortlevnadsbedömningar i revisionsberättelsen?.” 2011. Thesis, Mid Sweden UniversityMid Sweden University. Accessed March 03, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:miun:diva-13358.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

Thunfors, Jonas. “Hur formulerar revisorn fortlevnadsbedömningar i revisionsberättelsen?.” 2011. Web. 03 Mar 2021.

Vancouver:

Thunfors J. Hur formulerar revisorn fortlevnadsbedömningar i revisionsberättelsen?. [Internet] [Thesis]. Mid Sweden UniversityMid Sweden University; 2011. [cited 2021 Mar 03]. Available from: http://urn.kb.se/resolve?urn=urn:nbn:se:miun:diva-13358.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Thunfors J. Hur formulerar revisorn fortlevnadsbedömningar i revisionsberättelsen?. [Thesis]. Mid Sweden UniversityMid Sweden University; 2011. Available from: http://urn.kb.se/resolve?urn=urn:nbn:se:miun:diva-13358

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

University of Arizona

12. Lamoreaux, Phillip T. Does PCAOB Inspection Exposure Affect Auditor Reporting Decisions? .

Degree: 2013, University of Arizona

URL: http://hdl.handle.net/10150/306135

► To gain insight into the Public Company Accounting Oversight Board's (PCAOB) impact on audit quality, this study investigates the association between PCAOB inspection exposure (akin… (more)

Subjects/Keywords: audit regulation; going concern; material weakness; PCAOB; Management; audit quality

Record Details Similar Records Cite « Share

❌

APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

Lamoreaux, P. T. (2013). Does PCAOB Inspection Exposure Affect Auditor Reporting Decisions? . (Doctoral Dissertation). University of Arizona. Retrieved from http://hdl.handle.net/10150/306135

Chicago Manual of Style (16^th Edition):

Lamoreaux, Phillip T. “Does PCAOB Inspection Exposure Affect Auditor Reporting Decisions? .” 2013. Doctoral Dissertation, University of Arizona. Accessed March 03, 2021. http://hdl.handle.net/10150/306135.

MLA Handbook (7^th Edition):

Lamoreaux, Phillip T. “Does PCAOB Inspection Exposure Affect Auditor Reporting Decisions? .” 2013. Web. 03 Mar 2021.

Vancouver:

Lamoreaux PT. Does PCAOB Inspection Exposure Affect Auditor Reporting Decisions? . [Internet] [Doctoral dissertation]. University of Arizona; 2013. [cited 2021 Mar 03]. Available from: http://hdl.handle.net/10150/306135.

Council of Science Editors:

Lamoreaux PT. Does PCAOB Inspection Exposure Affect Auditor Reporting Decisions? . [Doctoral Dissertation]. University of Arizona; 2013. Available from: http://hdl.handle.net/10150/306135

University of New South Wales

13. Sanoran, Kanyarat. Executive compensation structure, moderating effects of the Sarbanes-Oxley Act of 2002, and going concern modified audit report.

Degree: Accounting, 2014, University of New South Wales

URL: http://handle.unsw.edu.au/1959.4/53866 ; https://unsworks.unsw.edu.au/fapi/datastream/unsworks:12576/SOURCE02?view=true

► The Public Company Accounting Oversight Board (PCAOB) issued Release No. 2012-001, which explicitly requires auditors to assess a companyâs executive incentivecompensation programs and conduct related… (more)

▼ The Public Company Accounting Oversight Board (PCAOB) issued Release No. 2012-001, which explicitly requires auditors to assess a companyâs executive incentivecompensation programs and conduct related audit procedures as part of the audit. Iexamine the issues raised by this new amendment of PCAOB Auditing Standard andextend existing research by investigating whether there is an association betweenexecutive compensation incentives and the probability of the issuance of a goingconcern modified audit report in the period 2000â2010, the period immediately prior tothe issuance of Release No. 2012-001 for a sample of financially distressed U.S. publicfirms. In addition, I also examine whether the introduction of the Sarbanes-Oxley Actof 2002 (SOX) moderates the relationship between executive compensation incentivesand the auditorâs decision to issue a going concern modified audit report. I analyze theassociation between five components of executive compensation (stock options,shareholdings, bonus, salary, and long-term performance plan) and the type of auditreport rendered to financially distressed companies. I also investigate whether differentcomponents of executive compensation have a moderating effect on other componentsof executive compensation in the context of auditorâs going concern issuance decisions.Overall, I find that the auditorâs decision to issue a going concern modified audit reportis associated with executive salary, except when both Chief Executive Officer (CEO)and Chief Financial Officer (CFO) salary are taken into consideration, and executiveshareholdings, except CFO shareholdings. I fail to find evidence that auditorâs goingconcern reporting decisions are associated with executive stock option compensation,executive bonus compensation, and executive long-term performance basedcompensation, except CFO long-term performance plan. I fail to find evidence that themoderating effects are significant. Overall, my results support the PCAOBâs issuanceof Release No. 2012-001. The findings of my research contribute to regulators bysupporting the PCAOBâs concern regarding executive compensation incentives,researchers by addressing a gap in the executive compensation and audit reportingliteratures, stakeholders by emphasizing the importance of evaluating a companyâsexecutive incentive compensation programs, and auditors by highlighting theimportance of conducting related audit procedures as part of the audit. Advisors/Committee Members: Monroe, Gary, Accounting, Australian School of Business, UNSW, Carson, Elizabeth, Accounting, Australian School of Business, UNSW.

Subjects/Keywords: Going concern; Executive compensation; Audit report; Sarbanes-Oxley Act; Moderating effects

Record Details Similar Records Cite « Share

❌

APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

Sanoran, K. (2014). Executive compensation structure, moderating effects of the Sarbanes-Oxley Act of 2002, and going concern modified audit report. (Doctoral Dissertation). University of New South Wales. Retrieved from http://handle.unsw.edu.au/1959.4/53866 ; https://unsworks.unsw.edu.au/fapi/datastream/unsworks:12576/SOURCE02?view=true

Chicago Manual of Style (16^th Edition):

Sanoran, Kanyarat. “Executive compensation structure, moderating effects of the Sarbanes-Oxley Act of 2002, and going concern modified audit report.” 2014. Doctoral Dissertation, University of New South Wales. Accessed March 03, 2021. http://handle.unsw.edu.au/1959.4/53866 ; https://unsworks.unsw.edu.au/fapi/datastream/unsworks:12576/SOURCE02?view=true.

MLA Handbook (7^th Edition):

Sanoran, Kanyarat. “Executive compensation structure, moderating effects of the Sarbanes-Oxley Act of 2002, and going concern modified audit report.” 2014. Web. 03 Mar 2021.

Vancouver:

Sanoran K. Executive compensation structure, moderating effects of the Sarbanes-Oxley Act of 2002, and going concern modified audit report. [Internet] [Doctoral dissertation]. University of New South Wales; 2014. [cited 2021 Mar 03]. Available from: http://handle.unsw.edu.au/1959.4/53866 ; https://unsworks.unsw.edu.au/fapi/datastream/unsworks:12576/SOURCE02?view=true.

Council of Science Editors:

Sanoran K. Executive compensation structure, moderating effects of the Sarbanes-Oxley Act of 2002, and going concern modified audit report. [Doctoral Dissertation]. University of New South Wales; 2014. Available from: http://handle.unsw.edu.au/1959.4/53866 ; https://unsworks.unsw.edu.au/fapi/datastream/unsworks:12576/SOURCE02?view=true

University of Toronto

14. Wang, Jingjing. Management Going Concern Disclosure.

Degree: PhD, 2020, University of Toronto

URL: http://hdl.handle.net/1807/103252

► An entity’s ability to continue as a going concern (GC), or the ability to fulfill obligations when they become due, is one of the key… (more)

▼ An entity’s ability to continue as a going concern (GC), or the ability to fulfill obligations when they become due, is one of the key concerns of businesses, investors, and policymakers. My dissertation provides a comprehensive study of management GC disclosures and generates insights that are timely and highly policy-relevant. Chapter one examines management GC disclosures after the implementation of ASU 2014-15, a new accounting standard issued by the FASB requiring management to evaluate GC uncertainties quarterly and to provide disclosures in the notes to the financial statements. I first show that the market reacts negatively to such disclosures overall. More importantly, by employing highly detailed textual analysis to extract and categorize mitigation-plan discussions, I find that certain types of management mitigation plans are interpreted positively by investors, thereby alleviating the negative market reactions. These plans include selling assets, increasing liquidity through debt, equity, and grants, and revenue-enhancing strategies. Further, I demonstrate that management GC disclosures are associated with corporate failures and that mitigation-plan discussions can indicate firms’ future viability. Chapter two focuses on management strategic behavior related to avoiding GC disclosures. Managers contemplate potential consequences to decide whether to disclose GC uncertainties. Chapter two explores how to separate “strategic firms” - companies with substantial doubt in GC but whose managers do not provide adequate disclosures - from “truthful firms.” Employing a linguistic model built based on textual features extracted from the Q sections of conference calls for distressed firms, I demonstrate that the strategic executives talk longer and in a less negative tone. The strategic executives are more likely to use deceptive language and to mention non-GAAP measures and macroeconomic information and are less likely to discuss litigation and liquidity matters. I further extend the linguistic model to the non-distressed sample and predict the strategic scores indicating whether firms have GC uncertainties but withhold such disclosures. I find that the strategic firms are less likely to mention the word “going concern” in the financial reports and tend to increase their leverage after a new GC standard - ASU 2014-15 - was issued by the FASB. Advisors/Committee Members: Hope, Ole-Kristian, Management.

Subjects/Keywords: Accounting Standards; Corporate Failure; Going Concern; Management Disclosure; Textual Analysis; 0272

Record Details Similar Records Cite « Share

❌

APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

Wang, J. (2020). Management Going Concern Disclosure. (Doctoral Dissertation). University of Toronto. Retrieved from http://hdl.handle.net/1807/103252

Chicago Manual of Style (16^th Edition):

Wang, Jingjing. “Management Going Concern Disclosure.” 2020. Doctoral Dissertation, University of Toronto. Accessed March 03, 2021. http://hdl.handle.net/1807/103252.

MLA Handbook (7^th Edition):

Wang, Jingjing. “Management Going Concern Disclosure.” 2020. Web. 03 Mar 2021.

Vancouver:

Wang J. Management Going Concern Disclosure. [Internet] [Doctoral dissertation]. University of Toronto; 2020. [cited 2021 Mar 03]. Available from: http://hdl.handle.net/1807/103252.

Council of Science Editors:

Wang J. Management Going Concern Disclosure. [Doctoral Dissertation]. University of Toronto; 2020. Available from: http://hdl.handle.net/1807/103252

15. Morgado, Tetyana Pokutnya. Riscos de quebra de continuidade e o papel do auditor.

Degree: 2015, Repositório Científico do Instituto Politécnico de Lisboa

URL: http://www.rcaap.pt/detail.jsp?id=oai:repositorio.ipl.pt:10400.21/6569

►

Mestrado em Auditoria

Viver significa fazer parte da competição contínua. A continuidade é uma matéria extremamente importante para a organização e para o auditor. A… (more)

▼

Mestrado em Auditoria

Viver significa fazer parte da competição contínua. A continuidade é uma matéria extremamente importante para a organização e para o auditor. A colaboração e a responsabilidade de ambos garantem a fiabilidade dos procedimentos e contribuem para a garantia do futuro. O auditor tem um papel preponderante na avaliação da forma como a administração reage á manutenção e salvaguarda deste pressuposto, visto que o efeito do mesmo terá impacto nas decisões. Neste estudo cruzam-se as questões relacionadas com a continuidade, os riscos e o papel do auditor, iniciando –se com uma breve introdução histórica relacionada com o tema. No segundo capítulo, abordam-se as questões relacionadas com o conceito de continuidade e com sua previsão, baseada nos suportes legislativos e normativos, bem como as suas implicações. O terceiro capítulo destaca o processo de identificação, graduação e manutenção do risco de negócio e custos associados. Abordam-se os riscos relacionados com o trabalho do auditor, tal como o risco de manipulação dos resultados, fraudes que alteram a fiabilidade das demonstrações financeiras analisadas. No quarto capítulo aborda-se a importância da informação relatada no relatório de auditoria e os seus componentes que alertam para os riscos ou as incertezas detetadas, tal como a compreensão e interpretação dessa informação. Por fim, os capítulos 5º e 6º onde se trata da utilização dos modelos discriminantes para a verificação da sujeição dos indicadores financeiros ao risco da continuidade vs o relato do mesmo no relatório de auditoria ao longo do período 2008 a 2012.

Living means to be part of continuous competition. Continuity is an extremely important issue for the organization and for the auditor. Collaboration and responsibility of both ensure the reliability of the procedures and thus the guarantee of the future. The auditor has a leading role in the assessment of how administration responds will maintain and safeguard this assumption, since its effect will impact on decisions. In this study I come up with issues related with continuity concepts and the auditor’s role and risks, beginning with a brief historical introduction related to the topic. In the second chapter, I deal with issues related to the concept of continuity and its forecast, drawing on the legislation and regulations, as well as their implications. The third chapter highlights the identification, graduation and maintenance process of business’ risks, and their associated costs. It develops the risks related with the auditor, as well as the risk of manipulation of results, which are both frauds that alter the reliability of DF analyzed. In the fourth chapter discuss the importance of the information reported in the audit report RA, and its components that warn of the risks or uncertainties detected, such as understanding and interpretation of this information. Finally, the last chapters, 5th and 6th, deal with the use of discriminant models to verify the financial indicators subjection to the risk of continuity vs. the…

Advisors/Committee Members: Rui Manuel Pais de Almeida.

Subjects/Keywords: Going concern; Pressuposto de continuidade; Graduação; Quantificação; Manutenção de risco; Opinião do auditor; Métodos de previsão de falência; Going concern assumption; Graduation; Quantification; Risk maintenance; Auditor opinion; Bankruptcy prediction methods

Record Details Similar Records Cite « Share

❌

APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

Morgado, T. P. (2015). Riscos de quebra de continuidade e o papel do auditor. (Thesis). Repositório Científico do Instituto Politécnico de Lisboa. Retrieved from http://www.rcaap.pt/detail.jsp?id=oai:repositorio.ipl.pt:10400.21/6569

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

Morgado, Tetyana Pokutnya. “Riscos de quebra de continuidade e o papel do auditor.” 2015. Thesis, Repositório Científico do Instituto Politécnico de Lisboa. Accessed March 03, 2021. http://www.rcaap.pt/detail.jsp?id=oai:repositorio.ipl.pt:10400.21/6569.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

Morgado, Tetyana Pokutnya. “Riscos de quebra de continuidade e o papel do auditor.” 2015. Web. 03 Mar 2021.

Vancouver:

Morgado TP. Riscos de quebra de continuidade e o papel do auditor. [Internet] [Thesis]. Repositório Científico do Instituto Politécnico de Lisboa; 2015. [cited 2021 Mar 03]. Available from: http://www.rcaap.pt/detail.jsp?id=oai:repositorio.ipl.pt:10400.21/6569.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Morgado TP. Riscos de quebra de continuidade e o papel do auditor. [Thesis]. Repositório Científico do Instituto Politécnico de Lisboa; 2015. Available from: http://www.rcaap.pt/detail.jsp?id=oai:repositorio.ipl.pt:10400.21/6569

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Kristianstad University

16. Ademi, Pajtesa. Kostnader som uppstår för revisorer och företag vid utfärdande av en första going concern-varning : en analys av den svenska marknaden.

Degree: Health and Society, 2012, Kristianstad University

URL: http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-9543

►

Revisorerna upprätthåller en viktig funktion som oberoende bedömare av ekonomisk information som regleras genom lagar och förordningar. I dagens samhälle är det viktigt för… (more)

▼

Revisorerna upprätthåller en viktig funktion som oberoende bedömare av ekonomisk information som regleras genom lagar och förordningar. I dagens samhälle är det viktigt för företag att upprätta pålitliga årsredovisningar för sina intressenter. Det är ett komplext uppdrag för revisorer att göra en adekvat bedömning av företagets fortsatta drift om going concern-varningar skall utfärdads som inte får leda till felbedömningar. Detta eftersom effekterna av sådana medför stora konsekvenser för både företagen och revisionsbyråerna. Utfärdandet av going concern-varningar kan i sin tur resultera i så väl stora intäktsbortfall för revisionsföretagen som negativa signaler till företagets intressenter som kan medföra stora konsekvenser. Exempel på åtgärder är att företaget byter ut sina revisorer eller att företaget begärs i konkurs, det vill säga att den självuppfyllande profetian går i uppfyllelse. Uppsatsens syfte är att visa om det finns ett samband mellan de förlorade revisionsarvodena vid utfärdandet av en första going concern-varning av svenska revisorer. Dessutom skall uppsatsen visa om det existerar ett samband mellan utfärdandet av going concern-varningar och sannolikheten för konkurs för de reviderade företagen. Uppsatsen tillämpar en kvantitativ metod för att förklara sambanden. Detta sker genom att en testgrupp på 169 företag har selekterats som erhållit en första going concern-varning för bokslutsåret 2009. Testgruppen har jämförts med en kontrollgrupp på 169 företag som är lika finansiellt stressade men inte erhållit en going concern-varning. För att bevisa huruvida något samband existerar tillämpas statistiska beräkningar. Uppsatsens resultat fastställer att ett samband existerar mellan utfärdandet av en första going concern-varning och revisorsbyte. Ju längre ett revisorsuppdrag har pågått desto mindre är sannolikheten för att en going concern-varning skall utfärdas. Däremot visar undersökningen att det inte finns något samband mellan utfärdandet av going concern-varningar och företagskonkurser vilket också tyder på att det inte finns stöd för den självuppfyllande profetians existens.

The auditors maintain an essential roll as an independent authority for control of financial information governed by rules and regulations. In the modern society it’s crucial for the companies to present correct information within annual reports for the stakeholders. It’s a complex task for the auditors to make an adequate judgment of the companies ongoing business if an audit modified opinion should be issued which may not lead to any misjudgements. As the results of such a misjudgement will have huge consequences for both client and auditor. Issuing a going concern modified audit opinion may result in large loss of revenues for the auditors as well as negative information to the stakeholders of the company which may lead to serious consequences for the business of the company. As example on measures taken by the company is to replace their auditors or that the company files for bankruptcy, which means…

Subjects/Keywords: Going Concern; Audit Report; Bankruptcy; Big 4; Auditor Switch; Auditor Tenure; Going concern-varning; konkurs; Big 4; byte av revisor; oren revisionsberättelse; ren revisionsberättelse; revisorslängd.

Record Details Similar Records Cite « Share

❌

APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

Ademi, P. (2012). Kostnader som uppstår för revisorer och företag vid utfärdande av en första going concern-varning : en analys av den svenska marknaden. (Thesis). Kristianstad University. Retrieved from http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-9543

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

Ademi, Pajtesa. “Kostnader som uppstår för revisorer och företag vid utfärdande av en första going concern-varning : en analys av den svenska marknaden.” 2012. Thesis, Kristianstad University. Accessed March 03, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-9543.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

Ademi, Pajtesa. “Kostnader som uppstår för revisorer och företag vid utfärdande av en första going concern-varning : en analys av den svenska marknaden.” 2012. Web. 03 Mar 2021.

Vancouver:

Ademi P. Kostnader som uppstår för revisorer och företag vid utfärdande av en första going concern-varning : en analys av den svenska marknaden. [Internet] [Thesis]. Kristianstad University; 2012. [cited 2021 Mar 03]. Available from: http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-9543.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Ademi P. Kostnader som uppstår för revisorer och företag vid utfärdande av en första going concern-varning : en analys av den svenska marknaden. [Thesis]. Kristianstad University; 2012. Available from: http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-9543

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

17. Wahlström, Jim. Gridens svar på överlevnad : -en studie om revisorers beaktning av fortsatt drift.

Degree: Swedish Business School at Örebro University, 2011, Örebro University

URL: http://urn.kb.se/resolve?urn=urn:nbn:se:oru:diva-15851

►

An auditors’ job is to review the company's figures and, as an independent part, give an accurate picture of its financial situation. Auditors have… (more)

▼

An auditors’ job is to review the company's figures and, as an independent part, give an accurate picture of its financial situation. Auditors have to relate to ISA where ISA 570 can be found and which deals with the going concern. The standard addresses a couple of factors that may be indications that a company can have problems with their continued operation. The problem is that ISA does not evaluate the events, which is more significant than others in the assessment, but it is up to the auditor to consider. The purpose of this paper is to describe the factors, which the auditor believes is more important than others in assessing the going concern and explain why it is so. In order to solve the purpose we used both a quantitative and qualitative method. The quantitative method was based on a grid model called The Reperatory Grid and the qualitative method consisted of interview questions. In order to obtain data we interviewed three certified public accountants. In our results and conclusion, we concluded that it is difficult to determine whether an event is more important than anyone else. The explanation is that the objects that the auditor takes into account most often is situation-specific and therefore require the auditor to use out of their previous knowledge of the company, but also create a comprehensive picture of the specific situation with the help of various dimensions.

En revisors uppgift är att granska företagets siffror och, som oberoende part, ge en tillförlitlig bild av företagets ekonomiska ställning. Revisorn måste vid granskningen förhålla sig till standarden ISA. I ISA finns standarden ISA 570 som behandlar fortsatt drift (going concern). Standarden tar upp ett par faktorer som kan vara indikationer på att ett företag kan få problem med sin fortsatta drift. Problematiken är att ISA inte värderar vilka faktorer som är mer betydelsefulla än andra vid bedömningen, utan det är upp till revisorn att ta ställning. Syftet med denna uppsats är att beskriva vilka faktorer som revisorn anser är mer betydelsefulla än andra vid en bedömning av going concern samt förklara orsaken till varför det är så. För att ta reda på syftet användes både en kvantitativ och kvalitativ metod. Den kvantitativa metoden utgick från en gridmodell som kallas The Reperatory Grid och den kvalitativa metoden bestod av intervjufrågor. För att få fram data intervjuades tre auktoriserade revisorer. I vårt resultat och slutsats kom vi fram till att det är svårt att avgöra om någon händelse är mer betydelsefull än någon annan. Förklaringen till detta är att de faktorer som revisorn beaktar oftast är situationsspecifik och därför behöver revisorn använda sig utav sin tidigare kunskap om företaget, men även skapa sig en helhetsbild över den specifika situationen med hjälp av olika mått.

Subjects/Keywords: Going concern; continued operation; assessment; ISA 570; audit; repertory grid; Going concern; fortsatt drift; bedömning; ISA 570; revision; repertory grid; Business Administration; Företagsekonomi

Record Details Similar Records Cite « Share

❌

APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

Wahlström, J. (2011). Gridens svar på överlevnad : -en studie om revisorers beaktning av fortsatt drift. (Thesis). Örebro University. Retrieved from http://urn.kb.se/resolve?urn=urn:nbn:se:oru:diva-15851

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

Wahlström, Jim. “Gridens svar på överlevnad : -en studie om revisorers beaktning av fortsatt drift.” 2011. Thesis, Örebro University. Accessed March 03, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:oru:diva-15851.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

Wahlström, Jim. “Gridens svar på överlevnad : -en studie om revisorers beaktning av fortsatt drift.” 2011. Web. 03 Mar 2021.

Vancouver:

Wahlström J. Gridens svar på överlevnad : -en studie om revisorers beaktning av fortsatt drift. [Internet] [Thesis]. Örebro University; 2011. [cited 2021 Mar 03]. Available from: http://urn.kb.se/resolve?urn=urn:nbn:se:oru:diva-15851.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Wahlström J. Gridens svar på överlevnad : -en studie om revisorers beaktning av fortsatt drift. [Thesis]. Örebro University; 2011. Available from: http://urn.kb.se/resolve?urn=urn:nbn:se:oru:diva-15851

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Mid Sweden University

18. Agné, Alvin. Revisionsbyråers kvalité: en studie om Going Concern-varningar och anmärkningar på finansiell stress.

Degree: Social Sciences, 2011, Mid Sweden University

URL: http://urn.kb.se/resolve?urn=urn:nbn:se:miun:diva-14132

►

Träffsäkerheten på Going Concern-varningar (GC-varningar) internationellt sett är låg, 40 procent, men enligt tidigare studier är den lägre i Sverige, under 20 procent. De… (more)

▼

Träffsäkerheten på Going Concern-varningar (GC-varningar) internationellt sett är låg, 40 procent, men enligt tidigare studier är den lägre i Sverige, under 20 procent. De fyra största revisionsbyråerna i världen, Big four, marknadsför sig med sin branschkännedom och flera studier pekar på att de har högre revisionskvalité än mindre byråer. Samtidigt finns det studier som visar att det inte finns någon skillnad på kvalitén mellan de fyra största och de mindre byråerna. Syftet med denna studie är att pröva om stora byråer har högre kvalité än medelstora och små byråer och om det finns skillnader mellan de enskilda byråerna inom respektive storlekskategori. Revisionskvalité mäter vi i form av GC-varningar och anmärkningar på finansiell stress (eget kapital understiger hälften av aktiekapitalet). Studien är kvantitativ och våra data omfattar 4718 aktiebolag, varav 1809 är finansiellt stressade, som gick i konkurs 2010. Genom Chi 2 test ser vi att träffsäkerheten på GC-varningar ligger på 17 procent och anmärkningar på finansiell stress på 82 procent. På samma sätt men med ytterligare hjälp av sambandsstyrka genom P-värden har vi kommit fram till våra andra resultat. Det finns ett väldigt starkt samband mellan andelen GC-varningar och storleken på byrån. Det finns även ett väldigt starkt samband mellan andelen GC-varningar och byrå inom kategorin stora byråer, ett visst samband inom kategorin medelstora byråer men inget samband inom kategorin små byråer. Det finns inget samband mellan andelen anmärkningar på finansiell stress och storleks-kategori eller mellan byråerna inom de olika kategorierna. Enligt vårt resultat har stora byråer högre revisionskvalité än medelstora och små byråer gällande GC-varningar, men vi finner inga skillnader mellan storlekskategorierna gällande anmärkning på finansiell stress. Vi finner även att kvalité med avseende på GC-varningar inte är homogen mellan de enskilda byråerna inom respektive storlekskategori. Våra slutsatser är att träffsäkerheten på GC-varningar är låg, men skulle kunna öka om revisorn kompletterar svårbedömd information med verifierbar information samt att etablerade metoder för GC-bedömningar infördes. Revisionskvalitén inom stora byråer är inte homogen, vilket kan bero på att de enskilda byråerna inom kategorin använder olika arbetssätt, som medför kvalitetsskillnader.

The international accuracy of Going Concern-warnings (GC-warnings) is as low as 40 percent, although studies show the accuracy is even lower in Sweden, under 20 percent. The four biggest accounting firms in the world advertise their knowledge of industry and a number of studies say that they have higher audit quality than the smaller firms. Meanwhile there are studies that claim that there are no differences in quality between them and the smaller firms. In this study we aim to test if the large firms have higher auditing quality than the medium and small firms and to test if there is any difference within the three categories. We measure quality as GC-warnings and a remark on financial stress…

Subjects/Keywords: Audit firm size; Audit quality; Big four; Financial stress; Going Concern; Big four; Byråstorlek; Finansiell stress; Going Concern; Revisionskvalité; Business Administration; Företagsekonomi

Record Details Similar Records Cite « Share

❌

APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

Agné, A. (2011). Revisionsbyråers kvalité: en studie om Going Concern-varningar och anmärkningar på finansiell stress. (Thesis). Mid Sweden University. Retrieved from http://urn.kb.se/resolve?urn=urn:nbn:se:miun:diva-14132

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

Agné, Alvin. “Revisionsbyråers kvalité: en studie om Going Concern-varningar och anmärkningar på finansiell stress.” 2011. Thesis, Mid Sweden University. Accessed March 03, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:miun:diva-14132.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

Agné, Alvin. “Revisionsbyråers kvalité: en studie om Going Concern-varningar och anmärkningar på finansiell stress.” 2011. Web. 03 Mar 2021.

Vancouver:

Agné A. Revisionsbyråers kvalité: en studie om Going Concern-varningar och anmärkningar på finansiell stress. [Internet] [Thesis]. Mid Sweden University; 2011. [cited 2021 Mar 03]. Available from: http://urn.kb.se/resolve?urn=urn:nbn:se:miun:diva-14132.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Agné A. Revisionsbyråers kvalité: en studie om Going Concern-varningar och anmärkningar på finansiell stress. [Thesis]. Mid Sweden University; 2011. Available from: http://urn.kb.se/resolve?urn=urn:nbn:se:miun:diva-14132

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

NSYSU

19. Hsu, Yu-Feng. The Evaluation and Prediction of the Going-Concern Status for Companies: A Model Based on Structured and Un-Structured Data.

Degree: PhD, Information Management, 2017, NSYSU

URL: http://etd.lib.nsysu.edu.tw/ETD-db/ETD-search/view_etd?URN=etd-0023117-230904

► Ascertainment of the going-concern status of a company is a critical issue for investors and stockholders. In the Accounting and Auditing domain, the going-concern is… (more)

▼ Ascertainment of the going-concern status of a company is a critical issue for investors and stockholders. In the Accounting and Auditing domain, the going-concern is a well-known concept used to measure whether a company has the resources to operate indefinitely or not. However, it is difficult to evaluate a companyâs financial condition in todayâs complicated business environment. To make this easier, some researchers have proposed new methods to assist in the auditing process. The majority of these studies have proposed single models, applying numerical data gathered from financial statements to verify their methodology. However, shortcomings remain such as a lack of flexibility, generalizability and time efficiency. In order to address these issues, in this study, we introduce a framework called the ensemble method and adopt financial news as source of data source. One of the characteristics of the ensemble framework is that a weaker algorithm can be easily replaced by another if it is better. In addition, financial news is an important source of information, especially given the issue of the lack of annual reports for a new to market company. Text mining techniques are applied to capture messages hidden in financial news, and convert the textual data to a numerical format for implementation in the experiments. In study one, the random forest method is applied to implement the concepts of the ensemble method. The experimental results show that the random forest method outperforms the baseline methods in terms of accuracy rate, ROC area, kappa value, type II error, precision and recall rate. In addition, the experimental results obtained in study two reflect that text mining techniques perform well for going-concern prediction. Financial news is a useful data source for analyzing the going-concern status of a company before the issue of an annual report or for a new to market company, where such reports do not yet exist. Advisors/Committee Members: Keng-Pei Lin (chair), Chia-Mei Chen (chair), Wann-cherng Wang (chair), Bing-Chiang Jeng (committee member), Wei-Po Lee (committee member).

Subjects/Keywords: Going-concern prediction; Ensemble framework; Text mining; Random forest; Financial news articles

Record Details Similar Records Cite « Share

❌

APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

Hsu, Y. (2017). The Evaluation and Prediction of the Going-Concern Status for Companies: A Model Based on Structured and Un-Structured Data. (Doctoral Dissertation). NSYSU. Retrieved from http://etd.lib.nsysu.edu.tw/ETD-db/ETD-search/view_etd?URN=etd-0023117-230904

Chicago Manual of Style (16^th Edition):

Hsu, Yu-Feng. “The Evaluation and Prediction of the Going-Concern Status for Companies: A Model Based on Structured and Un-Structured Data.” 2017. Doctoral Dissertation, NSYSU. Accessed March 03, 2021. http://etd.lib.nsysu.edu.tw/ETD-db/ETD-search/view_etd?URN=etd-0023117-230904.

MLA Handbook (7^th Edition):

Hsu, Yu-Feng. “The Evaluation and Prediction of the Going-Concern Status for Companies: A Model Based on Structured and Un-Structured Data.” 2017. Web. 03 Mar 2021.

Vancouver:

Hsu Y. The Evaluation and Prediction of the Going-Concern Status for Companies: A Model Based on Structured and Un-Structured Data. [Internet] [Doctoral dissertation]. NSYSU; 2017. [cited 2021 Mar 03]. Available from: http://etd.lib.nsysu.edu.tw/ETD-db/ETD-search/view_etd?URN=etd-0023117-230904.

Council of Science Editors:

Hsu Y. The Evaluation and Prediction of the Going-Concern Status for Companies: A Model Based on Structured and Un-Structured Data. [Doctoral Dissertation]. NSYSU; 2017. Available from: http://etd.lib.nsysu.edu.tw/ETD-db/ETD-search/view_etd?URN=etd-0023117-230904

University of Missouri – Kansas City

20. Dean, Erik Nelson. Toward a heterodox theory of the business enterprise: the Going Concern Model and the US computer industry.

Degree: PhD, 2013, University of Missouri – Kansas City

URL: http://hdl.handle.net/10355/40278

► This dissertation applies heterodox concepts of the social construction and allocation of resources in the provisioning process; the organization of going concerns in societies that… (more)

Subjects/Keywords: Going concern (Accounting); Computer software industry; Dissertation – University of Missouri – Kansas City – Economics

Record Details Similar Records Cite « Share

❌

APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

Dean, E. N. (2013). Toward a heterodox theory of the business enterprise: the Going Concern Model and the US computer industry. (Doctoral Dissertation). University of Missouri – Kansas City. Retrieved from http://hdl.handle.net/10355/40278

Chicago Manual of Style (16^th Edition):

Dean, Erik Nelson. “Toward a heterodox theory of the business enterprise: the Going Concern Model and the US computer industry.” 2013. Doctoral Dissertation, University of Missouri – Kansas City. Accessed March 03, 2021. http://hdl.handle.net/10355/40278.

MLA Handbook (7^th Edition):

Dean, Erik Nelson. “Toward a heterodox theory of the business enterprise: the Going Concern Model and the US computer industry.” 2013. Web. 03 Mar 2021.

Vancouver:

Dean EN. Toward a heterodox theory of the business enterprise: the Going Concern Model and the US computer industry. [Internet] [Doctoral dissertation]. University of Missouri – Kansas City; 2013. [cited 2021 Mar 03]. Available from: http://hdl.handle.net/10355/40278.

Council of Science Editors:

Dean EN. Toward a heterodox theory of the business enterprise: the Going Concern Model and the US computer industry. [Doctoral Dissertation]. University of Missouri – Kansas City; 2013. Available from: http://hdl.handle.net/10355/40278

Temple University

21. Song, Hakjoon. PCAOB INTERNATIONAL INSPECTION AND AUDIT QUALITY.

Degree: PhD, 2012, Temple University

URL: http://digital.library.temple.edu/u?/p245801coll10,175332

►

Business Administration/Accounting

The Public Company Accounting Oversight Board (PCAOB) has recently begun inspecting foreign audit firms. An important policy concern is that several foreign jurisdictions… (more)

▼

Business Administration/Accounting

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 the PCAOB, and (2) whether audit quality improves in the post inspection period for clients of inspected foreign auditors. I use abnormal accruals, total accruals, value relevance, and the likelihood of receiving a going concern opinion as proxies for audit quality. I conduct empirical tests on two samples, a cross-sectional sample consisting of blacklisted and complying clients, and a longitudinal sample of clients of inspected foreign auditors before and after PCAOB inspections. For the going-concern models, the samples are confined to financially distressed firms, which are either clients with negative net income or negative operating cash flows or clients in the top quartile in the bankruptcy probability distribution. The cross-sectional models indicate that blacklisted clients have significantly higher abnormal and total accruals, lower value relevance and a lower likelihood of receiving a going concern opinion, than complying clients, suggesting that clients of PCAOB-inspected auditors seem to have higher audit quality. Moreover, longitudinal analyses of clients of inspected foreign auditors show that abnormal accruals and total accruals are lower after PCAOB inspections than before inspections, and value relevance is greater after inspections than before. The likelihood of receiving a going concern opinion is higher after PCAOB inspections than before inspections for one of the two distressed-firm samples. Overall, the results are generally consistent with the PCAOB's claim that the clients of foreign audit firms that have undergone PCAOB inspections have benefited from the inspections. Further analyses indicate that the benefits are concentrated in jurisdictions where the PCAOB has conducted joint inspections with local authorities, in countries where legal traditions follow common law, and for clients of Big 4 auditors.

Temple University – Theses

Advisors/Committee Members: Krishnan, Jagan, Krishnan, Jayanthi, Basu, Sudipta, Gordon, Elizabeth A., Aaronson, William Edson.

Subjects/Keywords: Accounting;

Record Details Similar Records Cite « Share

❌

APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

Song, H. (2012). PCAOB INTERNATIONAL INSPECTION AND AUDIT QUALITY. (Doctoral Dissertation). Temple University. Retrieved from http://digital.library.temple.edu/u?/p245801coll10,175332

Chicago Manual of Style (16^th Edition):

Song, Hakjoon. “PCAOB INTERNATIONAL INSPECTION AND AUDIT QUALITY.” 2012. Doctoral Dissertation, Temple University. Accessed March 03, 2021. http://digital.library.temple.edu/u?/p245801coll10,175332.

MLA Handbook (7^th Edition):

Song, Hakjoon. “PCAOB INTERNATIONAL INSPECTION AND AUDIT QUALITY.” 2012. Web. 03 Mar 2021.

Vancouver:

Song H. PCAOB INTERNATIONAL INSPECTION AND AUDIT QUALITY. [Internet] [Doctoral dissertation]. Temple University; 2012. [cited 2021 Mar 03]. Available from: http://digital.library.temple.edu/u?/p245801coll10,175332.

Council of Science Editors:

Song H. PCAOB INTERNATIONAL INSPECTION AND AUDIT QUALITY. [Doctoral Dissertation]. Temple University; 2012. Available from: http://digital.library.temple.edu/u?/p245801coll10,175332

22. Novoselova, Mariya. Is there any effect of going concern audit opinion public announcements on the stock price behavior in a short term period? : Empirical evidence from Australia.

Degree: Umeå School of Business, 2011, Umeå University

URL: http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-45161

► The research paper explores the value of information content incorporated in the first-time going concern opinion from the perspective of investors. The signaling effects… (more)

Subjects/Keywords: going-concern audit opinion; investor reaction; abnormal returns; even study analysis; Business studies; Företagsekonomi

Record Details Similar Records Cite « Share

❌

APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

Novoselova, M. (2011). Is there any effect of going concern audit opinion public announcements on the stock price behavior in a short term period? : Empirical evidence from Australia. (Thesis). Umeå University. Retrieved from http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-45161

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

Novoselova, Mariya. “Is there any effect of going concern audit opinion public announcements on the stock price behavior in a short term period? : Empirical evidence from Australia.” 2011. Thesis, Umeå University. Accessed March 03, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-45161.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

Novoselova, Mariya. “Is there any effect of going concern audit opinion public announcements on the stock price behavior in a short term period? : Empirical evidence from Australia.” 2011. Web. 03 Mar 2021.

Vancouver:

Novoselova M. Is there any effect of going concern audit opinion public announcements on the stock price behavior in a short term period? : Empirical evidence from Australia. [Internet] [Thesis]. Umeå University; 2011. [cited 2021 Mar 03]. Available from: http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-45161.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Novoselova M. Is there any effect of going concern audit opinion public announcements on the stock price behavior in a short term period? : Empirical evidence from Australia. [Thesis]. Umeå University; 2011. Available from: http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-45161

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

University of Arizona

23. Asare, Stephen Kwaku. The auditors' going concern opinion decision: Interaction of task variables and the sequential processing of evidence.

Degree: 1989, University of Arizona

URL: http://hdl.handle.net/10150/184633

► 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… (more)

▼ 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 more weight is put on disconfirmatory information than on confirmatory information, holding "information content" constant. Second, denoting P(C) as the auditors' judgment just before processing contrary information (mitigating factors), it was hypothesized that contrary information (mitigating factors) has a bigger effect on belief revision as ex ante P(C) increases (decreases). Finally with respect to the order of evaluating evidence, it was posited that recency effects occur in belief revision and that these recency effects will be manifest in the auditors' opinion decision. These predictions were tested in a field experiment using 70 experienced auditors from four Big Eight firms. Results of the experiment provided support for the predictions relating to the initial belief and the order in which evidence was evaluated. However, the predictions relating to the decision frame were not supported. Furthermore, the study indicated that auditors exhibited considerable variability in their interpretation of substantial doubt (the standard of proof in SAS 59). Whereas some auditors interpreted this requirement as the preponderance of probability, others required a substantially higher level of probability as a threshold of proof for issuing unqualified opinions. Incidentally, it was discovered that this variability was partly accounted for by auditors' firm affiliation. Implications of these results for the audit review, the standard setting process and the nature of expertise in auditing are discussed. Advisors/Committee Members: Waller, William S (advisor), Felix, William L. (committeemember), Niles, Marcia S. (committeemember), Wagner, Gary (committeemember).

Subjects/Keywords: Going concern (Accounting); Auditing – Decision making.

Record Details Similar Records Cite « Share

❌

APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

Asare, S. K. (1989). The auditors' going concern opinion decision: Interaction of task variables and the sequential processing of evidence. (Doctoral Dissertation). University of Arizona. Retrieved from http://hdl.handle.net/10150/184633

Chicago Manual of Style (16^th Edition):

Asare, Stephen Kwaku. “The auditors' going concern opinion decision: Interaction of task variables and the sequential processing of evidence. ” 1989. Doctoral Dissertation, University of Arizona. Accessed March 03, 2021. http://hdl.handle.net/10150/184633.

MLA Handbook (7^th Edition):

Asare, Stephen Kwaku. “The auditors' going concern opinion decision: Interaction of task variables and the sequential processing of evidence. ” 1989. Web. 03 Mar 2021.

Vancouver:

Asare SK. The auditors' going concern opinion decision: Interaction of task variables and the sequential processing of evidence. [Internet] [Doctoral dissertation]. University of Arizona; 1989. [cited 2021 Mar 03]. Available from: http://hdl.handle.net/10150/184633.

Council of Science Editors:

Asare SK. The auditors' going concern opinion decision: Interaction of task variables and the sequential processing of evidence. [Doctoral Dissertation]. University of Arizona; 1989. Available from: http://hdl.handle.net/10150/184633

University of Kentucky

24. Bundy, Sid. BINARY BRIGHT-LINE DECISION MODELS FOR GOING CONCERN ASSESSMENT: ANALYSIS OF ANALYTICAL TOOLS FOR BANKRUPTCY PREDICTION CONSIDERING SENSITIVITY TO MATERIALITY THRESHOLDS.

Degree: 2019, University of Kentucky

URL: https://uknowledge.uky.edu/accountancy_etds/12

► 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… (more)

Subjects/Keywords: going concern; bankruptcy prediction model; materiality; FAS 205-40; analytical tools; Accounting

Record Details Similar Records Cite « Share

❌

APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

Bundy, S. (2019). BINARY BRIGHT-LINE DECISION MODELS FOR GOING CONCERN ASSESSMENT: ANALYSIS OF ANALYTICAL TOOLS FOR BANKRUPTCY PREDICTION CONSIDERING SENSITIVITY TO MATERIALITY THRESHOLDS. (Doctoral Dissertation). University of Kentucky. Retrieved from https://uknowledge.uky.edu/accountancy_etds/12

Chicago Manual of Style (16^th Edition):

Bundy, Sid. “BINARY BRIGHT-LINE DECISION MODELS FOR GOING CONCERN ASSESSMENT: ANALYSIS OF ANALYTICAL TOOLS FOR BANKRUPTCY PREDICTION CONSIDERING SENSITIVITY TO MATERIALITY THRESHOLDS.” 2019. Doctoral Dissertation, University of Kentucky. Accessed March 03, 2021. https://uknowledge.uky.edu/accountancy_etds/12.

MLA Handbook (7^th Edition):

Bundy, Sid. “BINARY BRIGHT-LINE DECISION MODELS FOR GOING CONCERN ASSESSMENT: ANALYSIS OF ANALYTICAL TOOLS FOR BANKRUPTCY PREDICTION CONSIDERING SENSITIVITY TO MATERIALITY THRESHOLDS.” 2019. Web. 03 Mar 2021.

Vancouver:

Bundy S. BINARY BRIGHT-LINE DECISION MODELS FOR GOING CONCERN ASSESSMENT: ANALYSIS OF ANALYTICAL TOOLS FOR BANKRUPTCY PREDICTION CONSIDERING SENSITIVITY TO MATERIALITY THRESHOLDS. [Internet] [Doctoral dissertation]. University of Kentucky; 2019. [cited 2021 Mar 03]. Available from: https://uknowledge.uky.edu/accountancy_etds/12.

Council of Science Editors:

Bundy S. BINARY BRIGHT-LINE DECISION MODELS FOR GOING CONCERN ASSESSMENT: ANALYSIS OF ANALYTICAL TOOLS FOR BANKRUPTCY PREDICTION CONSIDERING SENSITIVITY TO MATERIALITY THRESHOLDS. [Doctoral Dissertation]. University of Kentucky; 2019. Available from: https://uknowledge.uky.edu/accountancy_etds/12

25. Martins, Rodrigo Nunes. A qualidade da informação financeira previsional como instrumento de avaliação do pressuposto da continuidade: o caso das empresas municipais.

Degree: 2015, Repositório Científico do Instituto Politécnico de Lisboa

URL: http://www.rcaap.pt/detail.jsp?id=oai:repositorio.ipl.pt:10400.21/6557

►

Mestrado em Auditoria

Com a crise e com os escândalos financeiros nos últimos anos, tem-se assistido à falência de várias empresas em todo o mundo,… (more)

▼

Mestrado em Auditoria

Com a crise e com os escândalos financeiros nos últimos anos, tem-se assistido à falência de várias empresas em todo o mundo, o que tem gerado grande insegurança nos mercados, afetando a tomada de decisões por parte dos diversos stakeholders, que têm por base as informações financeiras divulgadas pelas empresas. Consequentemente, o papel do auditor foi também bastante afetado com os escândalos que surgiram, o que gerou grande desconfiança por parte dos stakeholders, tendo as grandes organizações mundiais tomado medidas e criado mecanismos e controlos mais incisivos para colmatar esta desconfiança, por forma a aumentar a importância de um dos principais pressupostos da contabilidade: o princípio da continuidade. Neste contexto, “A qualidade da informação financeira previsional como instrumento de avaliação do pressuposto da continuidade: o caso das empresas municipais” vem mostrar a importância da divulgação da informação financeira previsional (IFP), como esta pode ser útil para a tomada de decisão e para o trabalho do auditor. O estudo centra-se em bibliografia emitida pelas grandes organizações internacionais e nacionais na área da auditoria e contabilidade, quer em sítios da Internet, como em publicações de artigos académicos e de outros autores especialistas na área, e num estudo baseado na informação financeira divulgada pelas empresas municipais, do qual deriva o fundamento empírico da dissertação. A metodologia baseia-se na análise documental, mais concretamente na comparação entre a informação financeira previsional e a informação financeira histórica recolhida dos vários sítios das empresas municipais. Embora não se consiga extrapolar uma conclusão que cubra todo o universo do estudo, concluiu-se, que na sua maioria, as previsões efetuadas não diferem muito da realidade, o que denota que esta é uma informação que pode ser bastante útil, permitindo assim antecipar cenários com maior precisão e dar um maior apoio à tomada de decisão dos diversos stakeholders.

Due to crisis and financial scandals in recent years, several companies in the world have bankrupted. This situation has generated high uncertainty in the markets, affecting decision-making by the different stakeholders, which are based on the financial information disclosed by the companies. Consequently the auditor's role was also quite affected with those emerged scandals, which generated great distrust from stakeholders. Thus, major world organizations took action and created mechanisms and more incisive controls to overcome this distrust in order to increase importance of the key assumptions of accounting: Going Concern. In this context, "Prospective financial information quality as a basic tool for the evaluation of going concern: the case of municipal companies" is going to show the importance of disclosure of prospective financial information, as this can be useful for decision-making and for auditor. The study focuses on literature issued by major international and national organizations in the field of auditing and…

Advisors/Committee Members: Ana Marinho Pires.

Subjects/Keywords: IFP; Continuidade; Tomada de decisão; Modelos de Previsão; Prospective financial information; Going Concern; Decisions-making; Forecasting models

Record Details Similar Records Cite « Share

❌

APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

Martins, R. N. (2015). A qualidade da informação financeira previsional como instrumento de avaliação do pressuposto da continuidade: o caso das empresas municipais. (Thesis). Repositório Científico do Instituto Politécnico de Lisboa. Retrieved from http://www.rcaap.pt/detail.jsp?id=oai:repositorio.ipl.pt:10400.21/6557

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

Martins, Rodrigo Nunes. “A qualidade da informação financeira previsional como instrumento de avaliação do pressuposto da continuidade: o caso das empresas municipais.” 2015. Thesis, Repositório Científico do Instituto Politécnico de Lisboa. Accessed March 03, 2021. http://www.rcaap.pt/detail.jsp?id=oai:repositorio.ipl.pt:10400.21/6557.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

Martins, Rodrigo Nunes. “A qualidade da informação financeira previsional como instrumento de avaliação do pressuposto da continuidade: o caso das empresas municipais.” 2015. Web. 03 Mar 2021.

Vancouver:

Martins RN. A qualidade da informação financeira previsional como instrumento de avaliação do pressuposto da continuidade: o caso das empresas municipais. [Internet] [Thesis]. Repositório Científico do Instituto Politécnico de Lisboa; 2015. [cited 2021 Mar 03]. Available from: http://www.rcaap.pt/detail.jsp?id=oai:repositorio.ipl.pt:10400.21/6557.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Martins RN. A qualidade da informação financeira previsional como instrumento de avaliação do pressuposto da continuidade: o caso das empresas municipais. [Thesis]. Repositório Científico do Instituto Politécnico de Lisboa; 2015. Available from: http://www.rcaap.pt/detail.jsp?id=oai:repositorio.ipl.pt:10400.21/6557

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

26. Aires, Vanessa Alexandra Campos. A importância da auditoria na análise ao pressuposto de continuidade.

Degree: 2016, Repositório Científico do Instituto Politécnico de Lisboa

URL: http://www.rcaap.pt/detail.jsp?id=oai:repositorio.ipl.pt:10400.21/7234

►

Mestrado em Auditoria

A análise ao pressuposto de continuidade tem alcançado uma enorme relevância, nos últimos anos, tendo em consideração os inúmeros casos de falência… (more)

▼

Mestrado em Auditoria

A análise ao pressuposto de continuidade tem alcançado uma enorme relevância, nos últimos anos, tendo em consideração os inúmeros casos de falência e escândalos que têm ocorrido, como por exemplo, a Enron, a Worldcom e o BES. A insolvência de entidades que foram alvo de auditorias proporcionou inúmeras incertezas, aos utilizadores das demonstrações financeiras, que se questionam quanto à responsabilidade dos auditores relativamente a estas situações. O presente trabalho tem como finalidade identificar a importância da auditoria na análise ao pressuposto de continuidade. Desta forma, a investigação efetuada tem como objetivo responder à seguinte pergunta de partida: Terá o auditor analisado, de forma adequada, o pressuposto de continuidade e alertado para a eventualidade do mesmo estar comprometido? Por forma a responder à pergunta de partida, o estudo empírico tem subjacente a aplicação de questionários que incidem sobre os Revisores Oficiais de Contas e os Auditores Externos (não ROC). Tendo como base as respostas obtidas, os resultados da investigação indicam que o auditor analisa de forma adequada o pressuposto de continuidade, recorrendo a procedimentos adicionais de auditoria e, evidencia caso se justifique, na Certificação Legal de Contas, o comprometimento da continuidade de uma entidade. No entanto, é necessário ter em consideração que o facto de o auditor emitir uma opinião favorável referente às demonstrações financeiras, não significa que a empresa não possa incorrer em insolvência. Uma vez que podem ocorrer acontecimentos imprevisíveis que afetem significativamente a informação financeira de uma entidade e, consequentemente, comprometem a sua continuidade.

The analysis of the going concern assumption has become more and more relevant over the past years, considering the countless cases of bankruptcy and scandals that have occurred, such as Enron’s, WorldCom’s and BES’. The insolvency of entities that have been targeted for audits generated several uncertainties among the users of the financial statements, who question themselves about the auditors’ responsibility in these situations. The purpose of the present dissertation is to identify the importance of the audit in the analysis of the going concern assumption. In this way, the carried out investigation aims to answer the following question: Has the auditor analysed, in an adequate manner, the going concern assumption and has he alerted to the possibility of it being compromised? In order to answer the research question, the empirical study is based on the application of questionnaires administered to Statutory Auditors and External Auditors (not SA). According to the obtained responses, the results of the investigation indicate that the auditor adequately analyses the going concern assumption, recurring to additional audit procedures and, if needed, he highlights the compromising of the continuity of an entity, in the Legal Accounts Certificate. Nevertheless, it is necessary to consider that the fact that the auditor…

Advisors/Committee Members: Pedro Nuno Ramos Roque.

Subjects/Keywords: Auditoria; Conclusões de auditoria; Modelos preditivos de falência; Pressuposto de continuidade; Audit; Audit findings; Models of bankruptcy prediction; Going concern assumption

Record Details Similar Records Cite « Share

❌

APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

Aires, V. A. C. (2016). A importância da auditoria na análise ao pressuposto de continuidade. (Thesis). Repositório Científico do Instituto Politécnico de Lisboa. Retrieved from http://www.rcaap.pt/detail.jsp?id=oai:repositorio.ipl.pt:10400.21/7234

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

Aires, Vanessa Alexandra Campos. “A importância da auditoria na análise ao pressuposto de continuidade.” 2016. Thesis, Repositório Científico do Instituto Politécnico de Lisboa. Accessed March 03, 2021. http://www.rcaap.pt/detail.jsp?id=oai:repositorio.ipl.pt:10400.21/7234.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

Aires, Vanessa Alexandra Campos. “A importância da auditoria na análise ao pressuposto de continuidade.” 2016. Web. 03 Mar 2021.

Vancouver:

Aires VAC. A importância da auditoria na análise ao pressuposto de continuidade. [Internet] [Thesis]. Repositório Científico do Instituto Politécnico de Lisboa; 2016. [cited 2021 Mar 03]. Available from: http://www.rcaap.pt/detail.jsp?id=oai:repositorio.ipl.pt:10400.21/7234.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Aires VAC. A importância da auditoria na análise ao pressuposto de continuidade. [Thesis]. Repositório Científico do Instituto Politécnico de Lisboa; 2016. Available from: http://www.rcaap.pt/detail.jsp?id=oai:repositorio.ipl.pt:10400.21/7234

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

INP Toulouse

27. Raboisson, Didier. Approche institutionnelle de la santé animale : place des compétences, des territoires et des collectifs dans la gestion de la santé des bovins laitiers en France : Territories, farmer's competencies and human networks to explain dairy cattle health results : proposition of an institutional economics framework.

Degree: Docteur es, Espaces, Sociétés Rurales, Logiques Economiques (ESSOR), 2011, INP Toulouse

URL: http://www.theses.fr/2011INPT0046

►

Ce travail propose une analyse institutionnelle commonsienne de la gestion sanitaire des bovins en termes de compétences collectives et individuelles. Un modèle conceptuel institutionnel d'analyse… (more)

▼

Ce travail propose une analyse institutionnelle commonsienne de la gestion sanitaire des bovins en termes de compétences collectives et individuelles. Un modèle conceptuel institutionnel d'analyse de la santé animale est proposé comme alternative possible au modèle micro-économique néoclassique. La gestion de la santé est d'abord abordée à travers les compétences et capacités de l'éleveur au sein de l'exploitation, en mobilisant les relations individus - collectifs inorganisés. Le rôle des collectifs organisés dans la santé animale est ensuite identifié, avec l'identification de collectifs productifs et de collectifs sanitaires. Les compétences individuelles et collectives apparaissent territorialisées. Ce modèle est ensuite validé à partir de données issues de la Base de Données Nationale d'Identification des bovins et du Contrôle Laitier, pour 2005 et 2006. La mortalité des bovins laitiers et la qualité cytologique du lait (cellules somatiques, témoins d'infection de la mamelle) de chaque exploitation sont respectivement analysées à l'aide de modèles linéaires et de panels statiques et dynamiques. Un effet global des compétences de l'éleveur sur l'ensemble des troubles sanitaires de l'exploitation est observé. Les compétences doivent être au préalable révélées pour se traduire en capacités (actions). La spatialisation des modèles démontre enfin la dimension institutionnelle, souvent territorialisée, de la santé animale. L'analyse institutionnelle montre qu'une large part de la santé du troupeau repose sur les compétences individuelles des éleveurs et sur des compétences collectives. Ces compétences peuvent être révélées par un renforcement des interventions préventives et de la formation en élevage

This research analyzes cattle health through individual and collective competencies, based on Commons institutionalism. The first part defines a new institutional conceptual framework, alternative to the neoclassic microeconomic models, to study animal health. Health management is analyzed at farm level in terms of farmers' competencies and capabilities considering the relationship between individuals and unorganized going concern. It integrates thereafter organized going concerns and defines production focused organizations and health focused organizations. The competencies and capabilities have both territorial components. The model is validated empirically in the second part, using the national cattle identification database and the milk control program database, for 2005 and 2006. Dairy cattle mortality and milk bacteriological quality (somatic counts) are explained with linear models and static and dynamic panel models, respectively. A global effect of farmer's health competencies on the overall health issues of the farm is shown, but competencies must be translated into capabilities (actions) before impacting on health. The spatialization of the models reveals some territorial correlations that clearly show the effect of institutions on animal health. The institutional analysis shows that an important part of…

Advisors/Committee Members: Allaire, Gilles (thesis director), Sans, Pierre (thesis director).

Subjects/Keywords: Bovin; Santé; Institution; Compétence; Capacité; Eleveur; Collectif; Territoire; Cattle; Health; Institution; Competencies; Capabilities; Going concern; Territory

Record Details Similar Records Cite « Share

❌

APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

Raboisson, D. (2011). Approche institutionnelle de la santé animale : place des compétences, des territoires et des collectifs dans la gestion de la santé des bovins laitiers en France : Territories, farmer's competencies and human networks to explain dairy cattle health results : proposition of an institutional economics framework. (Doctoral Dissertation). INP Toulouse. Retrieved from http://www.theses.fr/2011INPT0046

Chicago Manual of Style (16^th Edition):

Raboisson, Didier. “Approche institutionnelle de la santé animale : place des compétences, des territoires et des collectifs dans la gestion de la santé des bovins laitiers en France : Territories, farmer's competencies and human networks to explain dairy cattle health results : proposition of an institutional economics framework.” 2011. Doctoral Dissertation, INP Toulouse. Accessed March 03, 2021. http://www.theses.fr/2011INPT0046.

MLA Handbook (7^th Edition):

Raboisson, Didier. “Approche institutionnelle de la santé animale : place des compétences, des territoires et des collectifs dans la gestion de la santé des bovins laitiers en France : Territories, farmer's competencies and human networks to explain dairy cattle health results : proposition of an institutional economics framework.” 2011. Web. 03 Mar 2021.

Vancouver:

Raboisson D. Approche institutionnelle de la santé animale : place des compétences, des territoires et des collectifs dans la gestion de la santé des bovins laitiers en France : Territories, farmer's competencies and human networks to explain dairy cattle health results : proposition of an institutional economics framework. [Internet] [Doctoral dissertation]. INP Toulouse; 2011. [cited 2021 Mar 03]. Available from: http://www.theses.fr/2011INPT0046.

Council of Science Editors:

Raboisson D. Approche institutionnelle de la santé animale : place des compétences, des territoires et des collectifs dans la gestion de la santé des bovins laitiers en France : Territories, farmer's competencies and human networks to explain dairy cattle health results : proposition of an institutional economics framework. [Doctoral Dissertation]. INP Toulouse; 2011. Available from: http://www.theses.fr/2011INPT0046

Freie Universität Berlin

28. Lee, Jun-Seo. Eine empirische Analyse auf Ebene der Wirtschaftsprüfüngsgesellschaften und der individuellen Prüfüngspartner für den deutschen Prüfermarkt.

Degree: 2016, Freie Universität Berlin

URL: http://dx.doi.org/10.17169/refubium-11790

► Infolge der Finanzkrise veröffentlichte die Europäische Kommission am 13.10.2010 das Grünbuch „Weiteres Vorgehen im Bereich der Abschlussprüfung: Lehren aus der Krise“. Darin wird unter anderem… (more)

▼ Infolge der Finanzkrise veröffentlichte die Europäische Kommission am 13.10.2010 das Grünbuch „Weiteres Vorgehen im Bereich der Abschlussprüfung: Lehren aus der Krise“. Darin wird unter anderem diskutiert inwiefern die Unabhängigkeit des Abschlussprüfers und somit die Prüfungsqualität verbessert werden kann. Unter anderem beinhaltet das Grünbuch den Vorschlag zur Begrenzung der Mandatsdauer einer Prüfungsgesellschaft (externe Pflichtrotation). Die Europäische Kommission vertrat den Standpunkt, dass eine lange Mandatsdauer negative Auswirkungen auf die Prüfungsqualität hat und stellte somit die Einführung einer externen Pflichtrotation zur Diskussion. Die Debatte um die Einführung einer externen Pflichtrotation ist keinesfalls neu und wurde schon in der Vergangenheit intensiv zwischen Regulatoren, Investoren, Wirtschaftsprüfern und Wissenschaftlern diskutiert. Befürworter der externen Pflichtrotation führen an, dass eine lange Mandatsdauer einer Prüfungsgesellschaft negative Auswirkungen auf die Unabhängigkeit hat. Kritiker der externen Pflichtrotation hingegen argumentieren, dass mandatenspezifisches Fachwissen in den ersten Jahren der Prüfer- Mandatenbeziehung weniger stark ausgeprägt ist, da sich der Prüfer zunächst mit dem Geschäftsmodell, den Prozessen, den internen Systemen, den Mitarbeitern und den Risiken des Mandaten vertraut machen muss. Es wird angeführt, dass das weniger stark ausgeprägte mandatenspezifische Fachwissen zu einer geringeren Fehleraufdeckungswahrscheinlichkeit führt und somit negative Auswirkungen auf die Prüfungsqualität hat. Die vorgebrachten Argumente sind in weiten Teilen auch auf Ebene der individuellen Prüfungspartner anwendbar. Die vorliegende Arbeit untersucht den Effekt der Mandatsdauer der Prüfungsgesellschaft und/oder den Effekt der Mandatsdauer der einzelnen Prüfungspartner (Rechtsunterzeichner und Linksunterzeichner) auf die Prüfungsqualität für den deutschen Prüfungsmarkt. In der Untersuchung finden vier verschiedene Surrogate zur Messung von Prüfungsqualität Anwendung: Wahrscheinlichkeit der Erteilung einer GCO, Wahrscheinlichkeit, dass eine Fehlerbekanntmachung erfolgt, Wahrscheinlichkeit, dass ein Mandant Analystenschätzungen trifft oder leicht übertrifft (Benchmark Beating) und Höhe der diskretionären Periodenabgrenzungen. Die Ergebnisse deuten nicht darauf hin, dass die Mandatsdauer der Prüfungsgesellschaft und/oder des Prüfungspartners einen Einfluss auf die Wahrscheinlichkeit einer Erteilung einer GCO, auf die Wahrscheinlichkeit, dass ein Mandant Analystenschätzungen trifft oder leicht übertrifft und auf die Höhe der diskretionären Periodenabgrenzungen haben. Die Ergebnisse bezüglich der Wahrscheinlichkeit einer Fehlerbekanntmachung hingegen deuten darauf hin, dass eine Fehlerbekanntmachung in den ersten Jahren der Mandatsdauer der Prüfungsgesellschaft wahrscheinlicher ist. Auf Ebene der individuellen Prüfungspartner zeigen die Ergebnisse, dass die Wahrscheinlichkeit einer Fehlerbekanntmachung in den ersten Jahren der Mandatsdauer des Rechtsunterzeichners höher ist,… Advisors/Committee Members: [email protected] (contact), m (gender), Prof. Klaus Ruhnke (firstReferee), Prof. Jochen Bigus (furtherReferee).

Subjects/Keywords: Audit Quality; Audit Partner Tenure; Audit Firm Tenure; Discretionary Accruals; Going-Concern; Restatement; Benchmark Beating; 300 Sozialwissenschaften::330 Wirtschaft

Record Details Similar Records Cite « Share

❌

APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

Lee, J. (2016). Eine empirische Analyse auf Ebene der Wirtschaftsprüfüngsgesellschaften und der individuellen Prüfüngspartner für den deutschen Prüfermarkt. (Thesis). Freie Universität Berlin. Retrieved from http://dx.doi.org/10.17169/refubium-11790

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

Lee, Jun-Seo. “Eine empirische Analyse auf Ebene der Wirtschaftsprüfüngsgesellschaften und der individuellen Prüfüngspartner für den deutschen Prüfermarkt.” 2016. Thesis, Freie Universität Berlin. Accessed March 03, 2021. http://dx.doi.org/10.17169/refubium-11790.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

Lee, Jun-Seo. “Eine empirische Analyse auf Ebene der Wirtschaftsprüfüngsgesellschaften und der individuellen Prüfüngspartner für den deutschen Prüfermarkt.” 2016. Web. 03 Mar 2021.

Vancouver:

Lee J. Eine empirische Analyse auf Ebene der Wirtschaftsprüfüngsgesellschaften und der individuellen Prüfüngspartner für den deutschen Prüfermarkt. [Internet] [Thesis]. Freie Universität Berlin; 2016. [cited 2021 Mar 03]. Available from: http://dx.doi.org/10.17169/refubium-11790.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Lee J. Eine empirische Analyse auf Ebene der Wirtschaftsprüfüngsgesellschaften und der individuellen Prüfüngspartner für den deutschen Prüfermarkt. [Thesis]. Freie Universität Berlin; 2016. Available from: http://dx.doi.org/10.17169/refubium-11790

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

North-West University

29. Olivier, Anandi. Die oordrag van ondernemings met verwysing na uitkontraktering / deur A. Olivier .

Degree: 2007, North-West University

URL: http://hdl.handle.net/10394/2057

Subjects/Keywords: Common law; Transfer; Business; Going concern; Outsourcing

Record Details Similar Records Cite « Share

❌

APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

Olivier, A. (2007). Die oordrag van ondernemings met verwysing na uitkontraktering / deur A. Olivier . (Thesis). North-West University. Retrieved from http://hdl.handle.net/10394/2057

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

Olivier, Anandi. “Die oordrag van ondernemings met verwysing na uitkontraktering / deur A. Olivier .” 2007. Thesis, North-West University. Accessed March 03, 2021. http://hdl.handle.net/10394/2057.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

Olivier, Anandi. “Die oordrag van ondernemings met verwysing na uitkontraktering / deur A. Olivier .” 2007. Web. 03 Mar 2021.

Vancouver:

Olivier A. Die oordrag van ondernemings met verwysing na uitkontraktering / deur A. Olivier . [Internet] [Thesis]. North-West University; 2007. [cited 2021 Mar 03]. Available from: http://hdl.handle.net/10394/2057.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Olivier A. Die oordrag van ondernemings met verwysing na uitkontraktering / deur A. Olivier . [Thesis]. North-West University; 2007. Available from: http://hdl.handle.net/10394/2057

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Kristianstad University

30. Lindell, Emma. Konsekvenser eller ett uppvaknande? : en kvantitativ studie på lång sikt av svenska aktiebolag med en fortlevnadsvarning.

Degree: 2017, Kristianstad University

URL: http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-17061

► The going concern warning and its consequences for auditors and companies have been studied from many different angles. However, the results are conflicting. A… (more)

Subjects/Keywords: Going-concern warning; long-term; stigmatization; audit; degree of severity; key performance indicators; Business Administration; Företagsekonomi

Record Details Similar Records Cite « Share

❌

APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

Lindell, E. (2017). Konsekvenser eller ett uppvaknande? : en kvantitativ studie på lång sikt av svenska aktiebolag med en fortlevnadsvarning. (Thesis). Kristianstad University. Retrieved from http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-17061

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

Lindell, Emma. “Konsekvenser eller ett uppvaknande? : en kvantitativ studie på lång sikt av svenska aktiebolag med en fortlevnadsvarning.” 2017. Thesis, Kristianstad University. Accessed March 03, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-17061.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

Lindell, Emma. “Konsekvenser eller ett uppvaknande? : en kvantitativ studie på lång sikt av svenska aktiebolag med en fortlevnadsvarning.” 2017. Web. 03 Mar 2021.

Vancouver:

Lindell E. Konsekvenser eller ett uppvaknande? : en kvantitativ studie på lång sikt av svenska aktiebolag med en fortlevnadsvarning. [Internet] [Thesis]. Kristianstad University; 2017. [cited 2021 Mar 03]. Available from: http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-17061.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Lindell E. Konsekvenser eller ett uppvaknande? : en kvantitativ studie på lång sikt av svenska aktiebolag med en fortlevnadsvarning. [Thesis]. Kristianstad University; 2017. Available from: http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-17061

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

		in
And / Or
		in
And / Or
		in
And / Or
		in

Open Access Theses and Dissertations