Auditor's Reporting Practices for an Entity's Ability to Continue as a Going Concern: The Impact of SAS no. 59
Description:
This study examines whether the probability of a firm receiving a going concern modified report or a standard audit report with note disclosure of a going concern uncertainty has increased after the issuance of SAS No. 59. This study also examines whether the probability of a firm having no reference to a going concern uncertainty in its audit report or the financial statement notes has decreased after the issuance of SAS No. 59. The findings provide support for the hypotheses that a firm has a…
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Date:
August 1998
Creator:
Vermeer, Thomas E. (Thomas Edward)
Partner:
UNT Libraries