The Impact of Religion on the Going Concern Reporting Decisions of Local Audit Offices

Author:

Omer Thomas C.,Sharp Nathan Y.,Wang Dechun

Publisher

Springer Science and Business Media LLC

Subject

Law,Economics and Econometrics,Arts and Humanities (miscellaneous),General Business, Management and Accounting,Business and International Management

Reference69 articles.

1. Abbott, L. J., Parker, S., & Peters, G. F. (2003). The effects of post-bankruptcy financing on-going concern reporting. Advances in Accounting, 20, 1–22.

2. Altman, E. (1968). Financial ratios, discriminant analysis and the prediction of corporate bankruptcy. Journal of Finance, 23, 589–609.

3. Altman, E. I., & McGough, T. (1974). Evaluation of a company as a going concern. Journal of Accountancy, 138(6), 50–57.

4. American Institute of Certified Public Accountants (AICPA). (1988). The auditor’s consideration of an entity’s ability to continue as a going concern. Statement on Auditing Standards (SAS) No. 59. New York, NY: AICPA.

5. American Institute of Certified Public Accountants (AICPA). (2002). Consideration of fraud in a financial statement audit. Statement on Auditing Standards No. 99. New York: AICPA.

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