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Keywords: going-concern uncertainties
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Journal Articles
AUDITING: A Journal of Practice & Theory (2013) 32 (3): 105–121.
Published: 01 August 2013
... initiatives audit reports going-concern uncertainties In this paper we investigate how management turnaround initiatives influence auditors' going-concern decisions for financially distressed firms. The consideration of an entity's ability to continue as a going-concern is required in every audit...
