المؤلفون: Swanson, Zane¹ zswanson@uco.edu, Theis, John²

المصدر: Journal of Accounting, Auditing & Finance. Jul2019, Vol. 34 Issue 3, p347-360. 14p. 11 Charts.

مصطلحات موضوعية: Going concern (Accounting), Financial disclosure, Financial statements, Accounting, Auditing, Continuity of interest

المؤلفون: Bava, Fabrizio¹, Gromis di Trana, Melchior¹ melchior.gromis@unito.it

المصدر: Australian Accounting Review. Mar2019, Vol. 29 Issue 1, p112-123. 12p. 16 Charts.

مصطلحات موضوعية: Auditors, Economic indicators, Going concern (Accounting), Financial statements, Accounting firms

المؤلفون: Myers, Linda A.¹ lmyers16@utk.edu, Shipman, Jonathan E.² jshipman@walton.uark.edu, Swanquist, Quinn T.³ qtswanquist@cba.ua.edu, Whited, Robert L.⁴ rwhited@ncsu.edu

المصدر: Review of Accounting Studies. Dec2018, Vol. 23 Issue 4, p1512-1542. 31p. 3 Illustrations, 8 Charts, 1 Graph.

مصطلحات موضوعية: Going concern (Accounting), Auditing of corporations, Earnings announcements, Financial disclosure, Rate of return, Corporate accounting, Corporate bankruptcy

المؤلفون: Amin, Keval¹ keval.amin@stonybrook.edu, Harris, Erica E.²

المصدر: Journal of Accounting, Auditing & Finance. Jul2017, Vol. 32 Issue 3, p329-349. 21p. 10 Charts.

مصطلحات موضوعية: Nonprofit organizations, Auditing, Going concern (Accounting), Stakeholders, Executives, Service industries

المؤلفون: Kausar, Asad¹, Lennox, Clive² clennox@usc.edu

المصدر: Journal of Business Finance & Accounting. Jul-Aug2017, Vol. 44 Issue 7/8, p897-924. 28p. 2 Diagrams, 8 Charts.

مصطلحات موضوعية: Financial statements, Auditors' reports, Conservatism (Accounting), Liquidation, Going concern (Accounting), Bankruptcy

المؤلفون: Hardies, Kris¹ (AUTHOR) kris.hardies@uantwerpen.be, Breesch, Diane² (AUTHOR), Branson, Joël² (AUTHOR)

المصدر: European Accounting Review. May2016, Vol. 25 Issue 1, p7-34. 28p. 6 Charts.

مصطلحات موضوعية: Auditors, Auditing, Quality control, Going concern (Accounting), Financial risk, Private sector

المؤلفون: Margret, Julie¹, Hoque, Zahirul¹

المصدر: Australian Accounting Review. Mar2016, Vol. 26 Issue 1, p21-33. 13p. 2 Diagrams.

مصطلحات موضوعية: Business continuity planning, Fraud, Organizational change, Financial disclosure, Financial statements, Going concern (Accounting)

الشركة/الكيان: Satyam Computer Services Ltd.

المؤلفون: Reinstein, Alan¹, Tate, Stefanie L.²

المصدر: CPA Journal. Feb2016, Vol. 86 Issue 2, p50-53. 4p.

مصطلحات موضوعية: Going concern (Accounting), International accounting standards, Accounting standards, Financial statements standards, Auditors' reports, International auditing standards, Auditing standards, Law

مصطلحات جغرافية: United States

الشركة/الكيان: American Institute of Certified Public Accountants , Financial Accounting Standards Board

المؤلفون: Edmonds, Jennifer¹, Leece, Ryan², Penner, James³

المصدر: CPA Journal. Feb2016, Vol. 86 Issue 2, p46-49. 4p.

مصطلحات موضوعية: Going concern (Accounting), Accounting standards, Financial statements, International accounting standards, Auditing standards, Accounting

مصطلحات جغرافية: United States

الشركة/الكيان: Financial Accounting Standards Board

المؤلفون: Booker, Kayla D.¹, Booker, Quinton²

المصدر: CPA Journal. Feb2016, Vol. 86 Issue 2, p42-45. 4p.

مصطلحات موضوعية: Going concern (Accounting), International accounting standards, Financial statements, Accounting standards, Interim financial statements

الشركة/الكيان: Financial Accounting Standards Board