The Effect of SAS No. 59: How Treatment of the Transition Period Influences Results

Authors

Joseph V. Carcello, University of TennesseeFollow
Dana R. Hermanson, Kennesaw State UniversityFollow

Document Type

Article

Publication Date

Spring 1997

Abstract

Investigates whether the issuance of Statement on Auditing Standards Number 59 (SAS No. 59) has affected auditor's going-concern decisions. Brief overview of the SAS Number 59; Samples used on the study; Models of the samples; Results of the study.