Going-Concern-Modifizierung des Bestätigungsvermerks – Eine kritische Analyse der Einflussfaktoren und Konsequenzen
[Going-Concern-Opinion – A Critical Analysis of Determinants and Consequences]
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DOI: 10.5282/jums/v8i1pp96-122
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References listed on IDEAS
- Mutchler, JF & Hopwood, W & McKeown, JM, 1997. "The influence of contrary information and mitigating factors on audit opinion decisions on bankrupt companies," Journal of Accounting Research, Wiley Blackwell, vol. 35(2), pages 295-310.
- Bruynseels, L.M.L. & Cardinaels, E., 2014. "The audit committee : Management watchdog or personal friend of the CEO?," Other publications TiSEM 4efbab67-3b44-4eab-9f17-0, Tilburg University, School of Economics and Management.
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Keywords
Unternehmensfortführung; Going-Concern-Opinion; Bestätigungsvermerk; Abschlussprüfung; Continuation of the company; Going-Concern-Opinion; Auditor's report; Financial statement audit;All these keywords.
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