An analysis of the effect of the expectation gap statements on auditing standards on the reporting of going concern
| dc.creator | Franz, Diana Ruth | |
| dc.date.accessioned | 2016-11-14T23:13:21Z | |
| dc.date.available | 2011-02-18T19:31:03Z | |
| dc.date.available | 2016-11-14T23:13:21Z | |
| dc.date.issued | 1993-05 | |
| dc.degree.department | Business Administration | en_US |
| dc.description.abstract | In 1988, auditors' responsibility for evaluating and reporting on material uncertainties, including going concern, was changed by the issuance of nine Statements on Auditing Standards (SAS). These statements are referred to as the expectation gap (EG) SAS and were promulgated to reduce the gap between public expectations of auditors' responsibility and auditors' service level in providing assurance that financial reporting is in accordance with generally accepted accounting principles. This research studied the impact of the EG SAS requirements on the financial reporting of entities. Two sub-periods were used for statistical comparisons. The first, or pre-EG SAS period, began with the previous guidance and extended to the transition period when the EG SAS had been issued but were not required guidance. The second sub-period included the transition to the post period, when use of the EG SAS became a requirement. In addition, the overall change from the pre- to the post-EG SAS period was examined. | |
| dc.format.mimetype | application/pdf | |
| dc.identifier.uri | http://hdl.handle.net/2346/11047 | en_US |
| dc.language.iso | eng | |
| dc.publisher | Texas Tech University | en_US |
| dc.rights.availability | Unrestricted. | |
| dc.subject | Auditing | en_US |
| dc.subject | Financial statements | en_US |
| dc.subject | Corporations | en_US |
| dc.title | An analysis of the effect of the expectation gap statements on auditing standards on the reporting of going concern | |
| dc.type | Dissertation |