A Reexamination Of Auditor Versus Model Accuracy Within The Context Of The Going Concern Opinion Decision
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Auditor Going Concern Reporting
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Author : Marshall A. Geiger
language : en
Publisher: Routledge
Release Date : 2021-06-09
Auditor Going Concern Reporting written by Marshall A. Geiger and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-06-09 with Business & Economics categories.
Auditor reporting on going-concern-related uncertainties remains one of the most challenging issues faced by external auditors. Business owners, market participants and audit regulators want an early warning of impending business failure. However, companies typically do not welcome audit opinions indicating uncertainty regarding their future viability. Thus, the auditor’s decision to issue a "going concern opinion" (GCO) is a complex and multi-layered one, facing a great deal of tension. Given such a rich context, academic researchers have examined many facets related to an auditor’s decision to issue a GCO. This monograph reviews and synthesizes 182 recent GCO studies that have appeared since the last significant review published in 2013 through the end of 2019. The authors categorize studies into the three broad areas of GCO: (1) determinants, (2) accuracy and (3) consequences. As an integral part of their synthesis, they summarize the details of each study in several user-friendly tables. After discussing and synthesizing the research, they present a discussion of opportunities for future research, including issues created or exacerbated as a result of the global COVID-19 pandemic. This monograph will be of assistance to researchers interested in exploring this area of auditor responsibility. It will also be of interest to auditing firms and individual practitioners wanting to learn what academic research has examined and found regarding this challenging aspect of audit practice. Auditing standard-setters and regulators will find it of interest as the authors review numerous studies examining issues related to audit policy and regulation, and their effects on GCO decisions. The examination of GCO research is extremely timely given the financial and business disruption caused by the worldwide COVID-19 pandemic. This unprecedented global event has caused companies, auditors and professional bodies to revisit and reassess their approach to going concern, and to think even more deeply about this fundamental business imperative.
Research Handbook On Corporate Board Decision Making
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Author : Oliver Marnet
language : en
Publisher: Edward Elgar Publishing
Release Date : 2022-11-18
Research Handbook On Corporate Board Decision Making written by Oliver Marnet and has been published by Edward Elgar Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2022-11-18 with Business & Economics categories.
With a state-of-the-art perspective on corporate board decision-making that encourages thinking outside the box, this cutting-edge Research Handbook provides fresh insights on the meaning, value, contribution, quality and purpose of the decision-making of those charged with corporate governance.
Advances In Quantitative Analysis Of Finance And Accounting New Series 2011 Vol 9
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Author : Cheng F. Lee
language : en
Publisher: Center for PBBEFR & Airiti Press
Release Date : 2011-10-01
Advances In Quantitative Analysis Of Finance And Accounting New Series 2011 Vol 9 written by Cheng F. Lee and has been published by Center for PBBEFR & Airiti Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011-10-01 with Business & Economics categories.
Advances in Quantitative Analysis of Finance and Accounting (New Series) is an annual publication designed to disseminate developments in the quantitative analysis of finance and accounting. The publication is a forum for statistical and quantitative analyses of issues in finance and accounting as well as applications of quantitative methods to problems in financial management, financial accounting, and business management. The objective is to promote interaction between academic research in finance and accounting and applied research in the financial community and the accounting profession.
Handbook Of Financial Econometrics Mathematics Statistics And Machine Learning In 4 Volumes
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Author : Cheng Few Lee
language : en
Publisher: World Scientific
Release Date : 2020-07-30
Handbook Of Financial Econometrics Mathematics Statistics And Machine Learning In 4 Volumes written by Cheng Few Lee and has been published by World Scientific this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020-07-30 with Business & Economics categories.
This four-volume handbook covers important concepts and tools used in the fields of financial econometrics, mathematics, statistics, and machine learning. Econometric methods have been applied in asset pricing, corporate finance, international finance, options and futures, risk management, and in stress testing for financial institutions. This handbook discusses a variety of econometric methods, including single equation multiple regression, simultaneous equation regression, and panel data analysis, among others. It also covers statistical distributions, such as the binomial and log normal distributions, in light of their applications to portfolio theory and asset management in addition to their use in research regarding options and futures contracts.In both theory and methodology, we need to rely upon mathematics, which includes linear algebra, geometry, differential equations, Stochastic differential equation (Ito calculus), optimization, constrained optimization, and others. These forms of mathematics have been used to derive capital market line, security market line (capital asset pricing model), option pricing model, portfolio analysis, and others.In recent times, an increased importance has been given to computer technology in financial research. Different computer languages and programming techniques are important tools for empirical research in finance. Hence, simulation, machine learning, big data, and financial payments are explored in this handbook.Led by Distinguished Professor Cheng Few Lee from Rutgers University, this multi-volume work integrates theoretical, methodological, and practical issues based on his years of academic and industry experience.
Information Systems Architecture And Technology Proceedings Of 36th International Conference On Information Systems Architecture And Technology Isat 2015 Part Iv
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Author : Zofia Wilimowska
language : en
Publisher: Springer
Release Date : 2016-02-23
Information Systems Architecture And Technology Proceedings Of 36th International Conference On Information Systems Architecture And Technology Isat 2015 Part Iv written by Zofia Wilimowska and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-02-23 with Technology & Engineering categories.
This four volume set of books constitutes the proceedings of the 36th International Conference Information Systems Architecture and Technology 2015, or ISAT 2015 for short, held on September 20–22, 2015 in Karpacz, Poland. The conference was organized by the Computer Science and Management Systems Departments, Faculty of Computer Science and Management, Wroclaw University of Technology, Poland. The papers included in the proceedings have been subject to a thorough review process by highly qualified peer reviewers. The accepted papers have been grouped into four parts: Part I—addressing topics including, but not limited to, systems analysis and modeling, methods for managing complex planning environment and insights from Big Data research projects. Part II—discoursing about topics including, but not limited to, Web systems, computer networks, distributed computing, and multi-agent systems and Internet of Things. Part III—discussing topics including, but not limited to, mobile and Service Oriented Architecture systems, high performance computing, cloud computing, knowledge discovery, data mining and knowledge based management. Part IV—dealing with topics including, but not limited to, finance, logistics and market problems, and artificial intelligence methods.
Proceedings Of The International Conference On Science Technology And Social Sciences Icstss 2012
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Author : Azman Kasim
language : en
Publisher: Springer
Release Date : 2014-11-23
Proceedings Of The International Conference On Science Technology And Social Sciences Icstss 2012 written by Azman Kasim and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014-11-23 with Social Science categories.
This biannual conference in Pahang, Malaysia, is a clearing house for many of the latest research findings in a highly multidisciplinary field. The contributions span a host of academic disciplines which are themselves rapidly evolving, making this collection of 90 selected papers an invaluable snapshot of an arena of pure and applied science that produces many versatile innovations. The book covers a multitude of topics ranging from the sciences (pure and applied) to technology (computing and engineering), and on to social science disciplines such as business, education, and linguistics. The papers have been carefully chosen to represent the leading edge of the current research effort, and come from individuals and teams working right around the globe. They are a trusted point of reference for academicians and students intending to pursue higher-order research projects in relevant fields, and form a major contribution to the international exchange of ideas and strategies in the various technological and social science disciplines. It is the sheer scope of this volume that ensures its relevance in a scientific climate with a marked trend towards disciplinary synthesis.
Decision Technologies For Financial Engineering Proceedings Of The Fourth International Conference On Neural Networks In The Capital Markets Nncm 96
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Author : Yaser Abu-mostafa
language : en
Publisher: World Scientific
Release Date : 1998-01-02
Decision Technologies For Financial Engineering Proceedings Of The Fourth International Conference On Neural Networks In The Capital Markets Nncm 96 written by Yaser Abu-mostafa and has been published by World Scientific this book supported file pdf, txt, epub, kindle and other format this book has been release on 1998-01-02 with Business & Economics categories.
This volume selects the best contributions from the Fourth International Conference on Neural Networks in the Capital Markets (NNCM). The conference brought together academics from several disciplines with strategists and decision makers from the financial industries.The various chapters present and compare new techniques from many areas including data mining, information systems, machine learning, and statistical artificial intelligence. The volume focuses on evaluating their usefulness for problems in computational finance and financial engineering.Applications — risk management; asset allocation; dynamic trading and hedging; forecasting; trading cost control. Markets — equity; foreign exchange; bond; commodity; derivatives; Approaches — data mining; statistical AI; machine learning; Monte Carlo simulation; bootstrapping; genetic algorithms; nonparametric methods; fuzzy logic.The chapters emphasizes in-depth and comparative evaluation with established approaches.
Journal Of Forensic Accounting
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Author :
language : en
Publisher:
Release Date : 2005
Journal Of Forensic Accounting written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2005 with Forensic accounting categories.
Research In Accounting Regulation
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Author : Gary Previts
language : en
Publisher: Elsevier
Release Date : 2000-12-20
Research In Accounting Regulation written by Gary Previts and has been published by Elsevier this book supported file pdf, txt, epub, kindle and other format this book has been release on 2000-12-20 with Business & Economics categories.
The scope of service provided by professional accountants is influenced by legislation and case law as well as the dictates of a variety of government and private sector agencies; including State Boards of Accountancy, Academic Accreditation Bodies, the United States Securities and Exchange Commission, independent standard setting bodies such as the Federal Accounting Standards Advisory Board [US], the Financial Accounting Standards Board [US], and self-regulatory organizations such as State Societies of CPAs and the American Institute of Certified Public Accountants. There are equivalent and emerging national bodies that exist in most developed and developing countries, and further there are emerging global coordinating entities as well, which attempt to coordinate the activities among nations. It is important for academics, students, practitioners, regulators and researchers to consider, study and understand the role and relationship of such bodies with the practice and content of our discipline. Research in Accounting Regulation is a refereed annual serial that seeks to publish high quality manuscripts, which address regulatory issues and policy affecting the practice of accountancy, broadly defined. Topics of interest include research based upon: self-regulatory activities, case law and litigation, government and quasi-governmental regulation, and the economics of regulation, including modeling. The serial aims to encourage the submission of original empirical, behavioral or applied research manuscripts that consider strategic and policy implications for regulation, regulatory models and markets.
Financial Analysis Planning And Forecasting Theory And Application Third Edition
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Author : Cheng Few Lee
language : en
Publisher: World Scientific Publishing Company
Release Date : 2016-08-10
Financial Analysis Planning And Forecasting Theory And Application Third Edition written by Cheng Few Lee and has been published by World Scientific Publishing Company this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-08-10 with Business & Economics categories.
This book is an introduction-level text that reviews, discusses, and integrates both theoretical and practical corporate analysis and planning. The field can be divided into five parts: (1) Information and Methodology for Financial Analysis; (2) Alternative Finance Theories and Cost of Capital; (3) Capital Budgeting and Leasing Decisions; (4) Corporate Policies and their Interrelationships; (5) Financial Planning and Forecasting.The theories used and discussed in this book can be grouped into the following classical theoretical areas of corporate finance: (1) Pre-M&M Theory, (2) M&M Theory, (3) CAPM, and (4) Option Pricing Theory (OPT). The interrelationships among these theories are carefully analyzed. Real world examples are used to enrich the learning experience; and alternative planning and forecasting models are used to show how the interdisciplinary approach can be used to make meaningful financial-management decisions.In this third edition, we have extensively updated and expanded the topics of financial analysis, planning and forecasting. New chapters were added, and some chapters combined to present a holistic view of the subject and much of the data revised and updated.