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Keywords: ASU 2014–15
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Journal Articles
Journal:
Accounting Research Journal
Accounting Research Journal (2020) 33 (6): 757–772.
Published: 02 December 2020
...Kathleen Bakarich; Devon Baranek Purpose This study aims to examine the impact of Financial Accounting Standard Board’s Accounting Standard Update (ASU) 2014–15 on auditors’ going concern reporting. ASU 2014–15 provides accounting guidance for managers related to going concern issues...
