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Found 4 essays matching the above criteria.

  1. 1. To issue or not to issue a going concern opinion : A study of factors and incentives influencing auditors’ ability and decision to issue going concern opinions

    University essay from Uppsala universitet/Företagsekonomiska institutionen

    Author : Elin Nordholm; Anette Björkstrand; [2014]
    Keywords : Going concern; Auditors; Management; Type I misclassification; Type II misclassification; Regulation; Competence; Independence; Litigation; Reputation;

    Abstract : If auditors question a company’s ability to continue existing, they should issue a going concern opinion in the audit report. Whether or not auditors will issue a going concern opinion depends on auditors’ ability to identify going concern problems, as well as their decision whether or not to issue going concern opinions. READ MORE

  3. 2. Going concern assumtion in a Swedish context -do auditors change their propensity to issue a going concern opinion in different stages of the business cycle?

    University essay from Göteborgs universitet/Företagsekonomiska institutionen

    Author : Rebecka Alfredsson; Magnus Fransson; [2011-06-17]
    Keywords : Going concern; bankruptcy; business cycle; audit firm size and audit quality; bankruptcy prediction models;

    Abstract : Background To begin with, there has been a persistent public criticism of auditors in accounting scandals and of particular concern is their inability to forewarn the public of business failures, that is, no going concern opinion has been issued in the audit report. The implication here is that without having received a going concern opinion companies are filing for bankruptcy. READ MORE

  4. 3. 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

    University essay from Handelshögskolan vid Umeå universitet

    Author : Mariya Novoselova; Nhar Soklim; [2011]
    Keywords : going-concern audit opinion; investor reaction; abnormal returns; even study analysis;

    Abstract : 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 of the auditors’ opinion with going concern remark issued to financially distressed companies are of a great value in case the auditor statements deliver new information content which has not been incorporated in the previously disclosed financial information. READ MORE

  5. 4. Assessing the Preparedness of Small and Medium-sized Entities in Sweden : to Adopt International Financial Reporting Standard (IFRS) for Small and Medium-sized Entities (SMEs).

    University essay from Handelshögskolan vid Umeå universitet

    Author : Suhaib Aamir; Umar Farooq; [2010]
    Keywords : SMEs; IFRS; IFRS for SMEs; SMEs in Sweden;

    Abstract : SMEs serve as a backbone to keep an economy going and to boost it up in times of difficult hours like recession, for example. They are considered as the main source of modernization, innovation and entrepreneurial spirit. Like rest of Europe, 99% of enterprises are SMEs in Sweden which form a ratio of approximately 58 SMEs per 1000 inhabitants. READ MORE