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Journal Articles

Management Going Concern Disclosure, Mitigation Plan, and Failure Prediction—Implications from ASU 2014-15

Jingjing Wang
Journal: The Accounting Review
The Accounting Review (2022) 97 (4): 417–446.
https://doi.org/10.2308/TAR-2019-0432
Published: 01 July 2022
.... Editor's note: Accepted by Gregory J. Clinch, under the Senior Editorship of Mary E. Barth. 1 7 2019 1 8 2021 2022 going concern accounting standards management disclosure textual analysis corporate failure The going concern (GC) basis is one of the key assumptions...
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Includes: Supplementary data
Journal Articles

The Effect of Auditor Reporting Choice and Audit Committee Oversight on Management Financial Disclosures

Stephen H. Fuller, Jennifer R. Joe, Benjamin L. Luippold
Journal: The Accounting Review
The Accounting Review (2021) 96 (6): 239–274.
https://doi.org/10.2308/TAR-2016-0246
Published: 01 November 2021
...Stephen H. Fuller; Jennifer R. Joe; Benjamin L. Luippold ABSTRACT We investigate the joint effects of auditors' reporting choice and audit committee effectiveness on management disclosures about complex estimates. A new PCAOB standard requires auditors to report on Critical Audit Matters (CAMs...
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