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Journal Articles

How Management Disclosure and Auditor Disclosure Affect Auditor Liability: The Case of the Going Concern Financial Accounting Standard

Available to Purchase
Joel Owens, K. Kelli Saunders, Samantha Schachner, Todd A. Thornock
Journal: AUDITING: A Journal of Practice & Theory
AUDITING: A Journal of Practice & Theory (2024) 43 (4): 143–162.
https://doi.org/10.2308/AJPT-2022-008
Published: 01 November 2024
... Editorship of Jayanthi Krishnan. 19 01 2022 18 12 2023 21 12 2023 2024 ASC 205-40/ASU 2014-15 going concern CAMs auditor liability auditor disclosure management disclosure management disclosure responsibility Independent auditors have long been required to assess...
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