..., Pace University, Lubin School of Business, New York, NY, USA. Supplemental material can be accessed by clicking the link in Appendix C. Editor's note: Accepted by Valaria P. Vendrzyk. 1 2018 8 2020 2021 cybersecurity going concern professional ethics subsequent...

... liquidator taking legal action to restrict the tenure of the directors. Key judgments facing the directors and disputed by the liquidator include the valuation of financial statement assets and the preparation of the financial statements on a going-concern basis. The case also addresses directors...

...Velina K. Popova; Sarah E. Stein ABSTRACT This instructional case focuses on the auditor's going concern decision for a private retail client. The primary objective of this case is to understand and examine the auditor's consideration of the client's ability to continue as a going concern...