Corporate Financial Distress

Marisa Agostini is an assistant professor of accounting at Ca’ Foscari University of Venice where she has taught accounting since 2009. She obtained her Ph.D. in business in 2012 after a research period at the McCombs School of Business (The University of Texas at Austin, U.S.A.) where she began studying corporate financial distress. Her research interests include financial statements analysis (especially fraud), financial reporting and disclosure, accounting history and integrated reporting. She has been published in international journals such as Accounting History and Social and Environmental Accountability Journal.

• Introduction.- Chapter 1: Introduction.-  Chapter 2 Corporate financial distress: a roadmap of the academic literature about its definition and tools of evaluation.- Chapter 3: Going concern evaluation in the U.S. context: the respective roles of auditors and managers.- Chapter 4: The international accounting convergence promoted by IASB and FASB regarding going concern status.- Chapter 5: The role of going concern evaluation in both prediction and explanation of corporate financial distress.