Marshall A. Geiger's Books

Auditor Going Concern Reporting

A Review of Global Research and Future Research Opportunities

By: Marshall A. Geiger,Anna Gold,Philip Wallage

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Auditor Going Concern Reporting

A Review of Global Research and Future Research Opportunities

By: Marshall A. Geiger,Anna Gold,Philip Wallage

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.

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Page Count

160

Publisher

Routledge

Published Date

ISBN 10

1000392031

ISBN 13

9781000392036

Clinical Calculations - E-Book

With Applications to General and Specialty Areas

By: Joyce LeFever Kee,Sally M. Marshall,Mary Catherine Forrester,Kathryn Woods

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Clinical Calculations - E-Book

With Applications to General and Specialty Areas

By: Joyce LeFever Kee,Sally M. Marshall,Mary Catherine Forrester,Kathryn Woods

- NEW! Updated information on Antidiabetic Agents (orals and injectables) has been added throughout the text where appropriate. - NEW! Updated content on Anticoagulant Agents is housed in an all-new chapter. - NEW! Colorized abbreviations for the four methods of calculation (BF, RP, FE, and DA) appear in the Example Problems sections. - NEW! Updated content and patient safety guidelines throughout the text reflects the latest practices and procedures. - NEW! Updated practice problems across the text incorporate the latest drugs and dosages.

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Page Count

4094

Publisher

Elsevier Health Sciences

Published Date

ISBN 10

0323674224

ISBN 13

9780323674225

Encyclopedia of Earth and Physical Sciences

By: Marshall Cavendish Corporation

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Encyclopedia of Earth and Physical Sciences

By: Marshall Cavendish Corporation

Contans thorough coverage of all the major earth and physical science topics. Articles cover everyday phenomena as well as cutting edge science. Explains theories and discoveries seen in the news.

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Page Count

152

Publisher

Cavendish Square Publishing

Published Date

ISBN 10

0761405518

ISBN 13

9780761405511

Past Climates

Tree Thermometers, Commodities, and People

By: Leona Marshall Libby

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Past Climates

Tree Thermometers, Commodities, and People

By: Leona Marshall Libby

Leona Marshall Libby was a pioneer in modern climatic research, a field that gained great impetus in the late twentieth century because of the promise it holds for predicting future climatic trends. Libby’s work led to remarkable new procedures for investigating long-term changes in precipitation and temperature and thereby greatly expanding our knowledge of past climates. As Professor Rainer Berger writes in his foreword: “In recent years, tree ring–based temperature data have been collected which go far beyond the records available to historians. These data can be analyzed by Fourier transforms which identify certain periodicities. . . . Climatic changes detected by tree rings have been checked against historic records. . . . The correspondence is astonishing. . . . “At present weather forecasting is becoming more accurate for periods on the order of days, weeks, and months. Climatic prognoses have also been attempted for very long times of tens of thousands of years. But the intermediate range in the decades and centuries has so far been an enigma. It is here where tree ring thermometry plays its trump cards. “. . . Its potential is enormous in assessing worldwide crop yields, water inventory, heating requirements, stockpiling policies, and construction planning as well as political and military prospects.”

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Page Count

158

Publisher

University of Texas Press

Published Date

ISBN 10

1477306099

ISBN 13

9781477306093

Chemical Investigations for Changing Times

By: C. Alton Hassell,Paula Marshall

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Chemical Investigations for Changing Times

By: C. Alton Hassell,Paula Marshall

by C. Alton Hassell and Paula Marshall of Baylor University. Contains 44 laboratory experiments and is specifically referenced to Changing Times, 10/e. An Instructor's Manual (0-13-140245-X) prepared by Paula Marshall is also available.

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Page Count

310

Publisher

Prentice Hall

Published Date

ISBN 10

0131429167

ISBN 13

9780131429161

Book's by Marshall A. Geiger

Auditor Going Concern Reporting

Auditor Going Concern Reporting

Clinical Calculations - E-Book

Clinical Calculations - E-Book

Encyclopedia of Earth and Physical Sciences

Encyclopedia of Earth and Physical Sciences

Past Climates

Past Climates

Chemical Investigations for Changing Times

Chemical Investigations for Changing Times

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