Results 11 to 20 of about 33,431 (296)
Audit opinion research: overview and research agenda
Cogent Business and ManagementThe purpose of this study was to trace the evolution of audit opinion research and identify research gaps that require the future investigation. Data was collected from Scopus and Dimension sources and then filtered by criteria so that the total final ...
Nurhidayah Nurhidayah, , Ali Djamhuri
exaly +4 more sources
, 2023 {"references": ["Arsianto, M. R., &Rahardjo, S. N. (2013). Faktor-Faktor yang MempengaruhiPenerimaanOpini Audit Going Concern. Diponegoro Journal of Accounting,", "Aryantika, N. P. P., &Rasmini, N. K. (2015). Profitabilitas, Leverage, Prior Opinion Dan Kompetensi Auditor Pada Opini Audit Going Concern.
Ericha Soraya, Yuli Tri Cahyono
openaire +3 more sources
Audit Opinion: Analisis Bibliometrik
Journal of Economic, Bussines and Accounting (COSTING)Penelitian ini bertujuan untuk menganalisis jurnal Audit Opinion menggunakan VOSviewer meliputi: jumlah perkembangan jurnal Audit Opinion dari tahun 2000 – 2023, produktivitas penulis Audit Opinion, dan peta visualisasi berdasarkan kata kunci dan juga penulis.
Titik Aryati, Indah Fajaryani
openaire +3 more sources
Asian Journal of Accounting Research, 2019 Purpose The going concern audit opinion is an audit opinion issued by an auditor to evaluate the company’s ability in maintaining the business continuity. The purpose of this paper is to discover the effects of audit client tenure, audit lag, opinion shopping, liquidity ratio and leverage on the going concern audit ...
Rahmat Akbar Simamora +1 more
exaly +2 more sources
Abnormal Audit Fees and Audit Opinion – Further Evidence from China's Capital Market
China Journal of Accounting Research, 2010 The existing literature on audit opinion shopping provides inconsistent evidence on whether such shopping has any association with abnormal audit fees.
Zanchun Xie, Chun Cai, Jianming Ye
exaly +3 more sources
Akuntansi dan Teknologi InformasiPurpose – This research aims to investigate the effect of financial distress, opinion shopping, prior opinion, and audit tenure on a going-concern audit opinion.
Elisabeth Sry Rahayu Sitindaon +1 more
doaj +3 more sources
KeberlanjutanThis study examines the effect of a public accounting firm's reputation and the previous year's audit opinion on going concern audit opinion. We use Indonesian property and real estate sector companies as the research sample.
Dhiya Ulhaq Taufiqurrahman +1 more
doaj +3 more sources
Jurnal Akuntansi, 2021 This Research examines the role of audit delay, opinion shopping, financial distress, leverage, and company size on Going concern (GC) audit opinion. This research is classified as the causality research method.
Efrizal Syofyan, Kesi Okta Vianti
doaj +3 more sources
Important Factors Influencing Audit Quality And Audit Opinion
JAK (Jurnal Akuntansi) Kajian Ilmiah AkuntansiTeori agency menjelaskan bahwa terdapat konflik kepentingan antara pemegang saham dengan manajer perusahaan karena jumlah informasi yang berbeda. Auditor sebagai pihak ketiga yang independen dapat menjadi penengah untuk mengurangi masalah tersebut. Penelitian ini bertujuan untuk menguji pengaruh solvabilitas, audit lag dan good corporate governance ...
Budiarto, Dekeng Setyo +3 more
openaire +5 more sources
Current Year Audit Opinion and Next Year Audit Fees: Does Family Ownership Matter? [PDF]
المجلة العلمية للدراسات والبحوث المالية والتجارية, 2021 The paper aims to investigate the association between current year audit opinion and the pricing of the next year audit mission and whether this relationship differs with different nature of ownership (family – non-family) in the Egyptian setting.
هبة الله بدوى
doaj +1 more source