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Keywords: going concern
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Journal Articles
Accounting and the Public Interest (2018) 18 (1): 29–52.
Published: 01 December 2018
...Nathan R. Berglund; Donald R. Herrmann; Bradley P. Lawson ABSTRACT Current audit guidance directs the auditor to modify their opinion in the presence of significant doubt about their client's ability to continue as a going concern. This paper examines whether managerial ability influences...
Journal Articles
Accounting and the Public Interest (2017) 17 (1): 130–143.
Published: 01 December 2017
... mechanisms that disrupt underlying markets. Credit default swaps played a significant role in the 2008 subprime financial crisis, blurring the boundaries of entities to create entanglements that threatened the global financial infrastructure. The reporting entity and going concern concepts developed...