Going-concern audit report recipients before and after SAS No. 59. (Statement on Accounting Standards): An article from: The National Public Accountant

This digital document is an article from The National Public Accountant, published by National Society of Public Accountants on October 1, 1998. The length of the article is 1504 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

From the supplier: Companies receiving going-concern modified reports before and after the implementation of Statement on Auditing Standards (SAS) No 59 were examined to assess whether auditors were issuing such reports to clients with different levels of financial stress. The study also sought to determine whether the bankruptcy rate of these companies differed after the adoption of SAS No 59. Results revealed no significant differences in going-concern report recipients filing for bankruptcy.

Citation Details
Title: Going-concern audit report recipients before and after SAS No. 59. (Statement on Accounting Standards)
Author: Marshall A. Geiger
Publication:The National Public Accountant (Magazine/Journal)
Date: October 1, 1998
Publisher: National Society of Public Accountants
Volume: v42 Issue: n8 Page: p24(2)

Distributed by Thomson Gale