Going Concern Uncertainty: What Do Firms Disclose?-Reference-Cited by-同舟云学术

Going Concern Uncertainty: What Do Firms Disclose?

Published:2022-07-09 Issue:3 Volume:32 Page:294-314
ISSN:1035-6908
Container-title:Australian Accounting Review
language:en
Short-container-title:Australian Accounting Review

Author:

Bradbury Michael¹,Fargher Neil²,Potter Brad³,Taylor Stephen⁴

Affiliation:

1. Massey University

2. Australian National University

3. University of Melbourne

4. University of Technology Sydney

Publisher

Wiley

Subject

Accounting

Link

https://onlinelibrary.wiley.com/doi/pdf/10.1111/auar.12379

Reference54 articles.

1. COVID-19 and the United States financial markets’ volatility

2. Australian Accounting Standards Board (AASB)2015 AASB 101:Presentation of Financial Statements AASB. Available at:https://www.aasb.gov.au/admin/file/content105/c9/AASB101_07‐15.pdf accessed 3 July 2022.

3. Australian Accounting Standards Board (AASB)2018 AASB 110:Events after the Reporting Period AASB May. Available at:https://www.aasb.gov.au/admin/file/content105/c9/AASB110_08‐15_COMPdec17_01‐18.pdf accessed 3 July 2022.

4. Australian Accounting Standards Board (AASB)2021 AASB Staff Paper:Going Concern Disclosures: A Case for International Standard‐Setting AASB. Available at:https://www.aasb.gov.au/media/nbzbbg2x/sp_goingconcerndisclosures_10‐21.pdf accessed 3 July 2022.

5. Australian Accounting Standards Board and the Australian Auditing and Assurance Standards Board (AASB and AuASB)2020 The Impact ofCOVID‐19 on Going Concern and Related Assessments:A Joint Publication by theAASB and AuASB May. Available at:https://www.aasb.gov.au/admin/file/content102/c3/AASB‐AUASB_TheImpactOfCOVID19_05‐19.pdf accessed 3 July 2022.

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1. Comments of the AFAANZ Auditing and Assurance Standards Committee on Proposed International Standard on Auditing 570 (Revised) Going Concern;Accounting & Finance;2024-03-24

2. Aligning disclosure requirements for managerial assessments of going concern risk: Initial evidence from New Zealand;Accounting & Finance;2023-10-20