The purpose of this review is to synthesise the existing research literature regarding audit
reporting and, in particular, the going concern decision. We consider the findings of research …

Purpose This paper aims to review the literature on the use of the notion of performativity
and its related concepts in accounting research. The literature uses the term performativity in …

Purpose The purpose of this paper is to analyse the process by which “analogue” corporate
reports produced under a “paper paradigm” are translated into a machine language as …

Purpose–The purpose of this paper is to examine the costs to audit firms in terms of lost
revenues of losing small clients due to auditor switching or client bankruptcy after issuing …

Purpose–The literature has revealed auditors' going concern risk disclosures are examined
in research as a homogenous risk class. This is despite the various going concern …

Purpose–The purpose of this paper is to ascertain the practical efficacy of statistical
corporate failure models in improving auditors' going concern assessment. It also aims to …

The purpose of this project is to evaluate the disciplinary culture of two professional
accounting associations. The study is concerned with teasing out distinctions between …

This chapter aims at investigating the going-concern's concept in accounting research. Thus,
the main purpose of this chapter is to draft the definitions about the going-concern, adopting …

La historia de la profesión y la educación contable en Colombia es un área de trabajo de
reciente desarrollo. Si bien existen datos que permiten corroborar que el ejercicio contable …

Purpose–This paper seeks to examine the responses of New Zealand auditors to the
promulgation of Audit Guidance Statement (AGS) 1010: The Consideration of Environmental …