Global ETD Search
Search theses and dissertations gathered from participating repositories worldwide. Every result links back to the library that holds it. No account is needed.
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Showing 1 to 20 of 32 for “"going concern"”.
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FEES, GOING CONCERN OPINIONS AND AUDITOR DISMISSALS: AN EMPIRICAL ASSESSMENT
<p>Auditors issue going concern modified opinions when there is substantial doubt about the company’s ability to continue its operations into the foreseeable future. Companies frequently respond to this type of audit opinion by changing auditors. Critics, such as the SEC, suggest that this may be …
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Prediction of going-concern status: a probit model for the auditors
Under the going-concern concept, an entity is assumed to be a going concern when it is able and willing to continue operations in the foreseeable future. Although substantial agreement exists as to the meaning and role of the going-concern concept, it is difficult to make going-concern assessments …
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A Multivariate Analysis of Auditor Decision Making in the Presence of Going-Concern Uncertainties
… an auditor identifies a company with a potential going-concern problem and, given that identification, how an auditor decides whether a going-concern opinion should be issued. The focus for studying the opinion decision was on the relationship between financial statement variables and the opinion …
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The tax deductibility of contingent liabilities transferred in the sale of a going concern
… liabilities, when a business is sold as a going concern has been raging for many years with no definitive guidance provided in legislation and limited court decisions on the issue, with the exception of the recent Ackermans Ltd v CSARS ("Acermans case") judgment and BCR 029 issued by SARS.
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Income Tax – Sale of a going concern: Assumed Contingent Liabilities Clarification versus legislative reforms
… contingent liabilities as part of the sale of a going concern is a contentious matter that continues to frustrate sellers and purchasers. The challenges faced by sellers and purchasers include inherent mismatches between the objects of accounting practice and that of income tax legislation; …
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The use of defensive intervals in corporate failure prediction and auditors' going concern evaluations
… to a comparison of model predictions and going concern evaluations as reported in auditor opinions on financial statement presentations. Evaluation of a subsample of the failed firm population indicated that the selected quadratic models provided advance signals of going concern problems …
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Locus of control and going-concern judgements : the mediating effect of nondiagnostic information and decision aid availability
… in the context of a complex auditing task, going concern evaluation. Other objectives involve examining the influence of information type and decision aid availability (and their interaction with each other and with locus of control) on this task. In examining the influence of locus of …
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Positive accounting theory and the study of corporate control: the role of loan covenants and the going concern qualification
… accounting-based loan covenants and one on the going concern qualification (GCQ) - plus a linking essay. The essay focuses on the Papers' common subject matter of corporate control and on their common research methodology, positive accounting theory. The essay shows how the agency literature is …
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Using Altman's Z-Score to assess the appropiateness of management's use of the going assumption in the preparation of financial statements
… for assessing management’s use of the going concern assumption in the financial statements. According to research done in other countries, the Z-Score is a statistical tool that has been proven to aid auditors' going concern decisions. The objective of this paper is to ascertain whether …
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The tax consequences for a seller (also briefly commenting from the perspective of the purchaser) when contingent liabilities are transferred in a sale of a business as a going concern with specific reference and evaluating income tax case no. 1839 : (South Gauteng Tax Court)
The selling of a business as a going concern can have various tax consequences for both the seller and the purchaser. This is so whether the purchase price is determined with reference to the net asset value, i.e. gross assets less liabilities, or not. Accounting liabilities are always part of a …
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Transfer of undertakings: the tension between business rescue and employment protection in corporate insolvency
… insolvent and its rescue is predicated on a going concern sale or transfer to another employer, there is a tension between employee protection and the rescue of insolvent but viable businesses. There is a consensus that employees deserve protection when the business that employs them becomes …
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PCAOB INTERNATIONAL INSPECTION AND AUDIT QUALITY
… foreign audit firms. An important policy concern is that several foreign jurisdictions have refused to allow the PCAOB to conduct inspections of their audit firms. In this dissertation, I investigate (1) whether audit quality is higher for client firms (henceforth "complying" clients) …
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The relation between accounting earnings and stock returns: A study of firms receiving a modified audit report.
… reduced ERCs. Furthermore, firms receiving a going concern modified audit report are expected to have more noisy accounting numbers and higher uncertainty regarding future PIF activities than firms receiving a material uncertainty modified audit report without a going concern uncertainty. …
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Accounting comparability, audit effort and audit outcomes
… and audit reporting accuracy as of a clean or a going-concern opinion. Meanwhile, comparability is negatively related to audit delay, audit fees, and the likelihood of auditor’s issuing a going-concern opinion. In totality, the study shows that industry-wise comparability enhances the utility of …
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Accounting Firms and Tax Aggressiveness
… significant public attention. One salient concern is the appropriateness of an audit division reviewing the work conducted by the tax division of the same accounting firm. During the conduct of financial statement audits, the audit engagement team undertakes detailed examinations of the …
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Hedge Fund Ownership and Auditor-Client Contracting In U.S. Firms
… hedge funds themselves have grown, so too have concerns about their involvement with publicly traded companies and their effect on various stakeholders and the economy. Although Critics claim that hedge fund activism creates a short-term focus, shifting funds out of expansion and research and …
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The nature, use and validity of subordination agreements to auditors of South African companies
… an auditor' s point of view this renders the 'going concern' concept to be inappropriate to the company which must result in a qualified audit report being issued by the auditor. In addition, in the view of Stegmann J, a material irregularity as contemplated in terms of section (20) (5) of the …
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A Comparative Assessment of Employee Rights within South African, United Kingdom and Australian Corporate Rescue Legislation
… in the long run save jobs and be worth more as a going concern, as opposed to simply chopping it up and distributing the remaining assets to the creditors. In the short run however, the company’s lack of financial resources ensures that business rescue plays itself out in a context of tension …
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BUSINESS STRATEGIES IN TIME OF CRISIS: LATEST DEVELOPMENTS AND TRENDS
… unforeseen events that can bedevil business going-concern. The plan of action, extensively explored and discussed through the present dissertation, aims to encourage future research in the debate on business strategy during crises - searching for future directions in the strategy field. The …
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Retail deposit pricing and interest rate risk
… of monopoly (quasi) rent streams, which is the ""going concern"" value of the bank attributable to activities in deposit markets. Our methodology leads to natural measures of the interest rate risk inherent in the bank's economic value that can be attributed to retail deposit market access."
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