Employs a narrative analytical approach to explore auditor reporting on going concern uncertainty worldwide
Includes an empirical study of the Italian stock market as the basis for recommendations in relation to auditing standards
Takes into account various perspectives, from academics, regulators, and practitioners
Employs a narrative analytical approach to explore auditor reporting on going concern uncertainty worldwide Includes an empirical study of the Italian stock market as the basis for recommendations in relation to auditing standards Takes into account various perspectives, from academics, regulators, and practitioners
Sandro Brunelli
Going concern Audit reporting Market behavior Stock reactions Audit opinion Italian stock market Going concern opinion GCO Public company accounting oversight board PCAOB International auditing and assurance standard board IAASB Financial Accounting Standard Board FASB