An investigation of framing and firm size on the auditor's going concern decision

Article Abstract:

The Statement on Auditing Standards No. 59, The Auditor's Consideration of an Entity's Ability to Continue as a Going Concern requires an auditor, as part of the audit, to evaluate a company's ability to continue trading. A study to investigate the effects of the firm's size and framed information on the auditor's decision is presented. It concludes that auditors from small companies are more susceptible to framed information that those from larger firms.

Practice, Auditors

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Audit pricing in the pension plan audit market

Article Abstract:

Analyses of surveys measuring the audit fees that accountancy companies charge their clients show that fees are associated with client size, risk and complexity. A study designed to determine whether the audit fee model is applicable to the pension plan audit market is presented. Results show that pension plan audit fees are unaffected by auditor changes. Details of the study are presented.

Pension, health, and welfare funds, Pension Funds & Benefit Plans, Pension Funds

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Post investment demand for accounting information by venture capitalists

Article Abstract:

Venture capitalists provide equity finance to mostly small companies that wish to expand. The investor will expect a return on the investment in a relatively short period through a proven exit route. A study examining the various ways that venture capital investors obtain and process accounting information is presented, including the concept of principal-agent analysis.

Venture capital companies

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