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Journal Articles

A Commentary on the Silicon Valley Bank Debacle

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Amanda M. Grossman, Steven D. Grossman, D. Larry Crumbley
Journal: Current Issues in Auditing
Current Issues in Auditing (2024) 18 (2): C11–C24.
https://doi.org/10.2308/CIIA-2023-013
Published: 01 October 2024
..., the nature of SVB clientele, coupled with the interest rate projections, should have prompted explicit risk factor disclosures in SVB’s financial statements regarding their effects. 1 Considering the circumstances outlined in this paper, a going concern decision 2...
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Journal Articles

Comments by the Auditing Standards Committee of the Auditing Section of the American Accounting Association on the Discussion Paper: Fraud and Going Concern in an Audit of Financial Statements: Exploring the Differences between Public Perceptions about the Role of the Auditor and the Auditor's Responsibilities in a Financial Statement Audit

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Tammie J. Schaefer, Veena L. Brown, Matthew S. Ege, Noel Harding, Dana R. Hermanson, Julia L. Higgs, J. Gregory Jenkins, Kecia Williams Smith
Journal: Current Issues in Auditing
Current Issues in Auditing (2021) 15 (2): C1–C20.
https://doi.org/10.2308/CIIA-2021-010
Published: 19 May 2021
... to fraud and going concern need to be updated to reflect the rapidly evolving external reporting landscape.” We especially commend the Board on the timeliness of the call for input into these issues in that there is sufficient time to conduct research to further inform questions raised in the Discussion...
View article titled, Comments by the Auditing Standards Committee of the Auditing Section of the American Accounting Association on the Discussion Paper: Fraud and Going Concern in an Audit of Financial Statements: Exploring the Differences between Public Perceptions about the Role of the Auditor and the Auditor's Responsibilities in a Financial Statement Audit
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Add to Citation Manager for Comments by the Auditing Standards Committee of the Auditing Section of the American Accounting Association on the Discussion Paper: Fraud and Going Concern in an Audit of Financial Statements: Exploring the Differences between Public Perceptions about the Role of the Auditor and the Auditor's Responsibilities in a Financial Statement Audit