Results 21 to 30 of about 26,579 (312)
Audit Opinion and Audit Characteristic: Study of Voluntary Auditor Switching [PDF]
EQUITY, 2021 Auditor switching is a change of public accountant (or accounting firm) in a company. The voluntary auditor switching is carried out according to the client’s request to change his auditor, and no regulations require him to switch auditors. This study analyzes the factors influencing voluntary auditor switching in manufacturing companies listed on the ...
Ni Putu Shinta Dewi +2 more
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Jurnal Akuntansi Indonesia, 2014 This research aimed to show empirical proves about the effect of financial distress and audit client tenure to an acceptance of going concern audit opinion.
Dhama Lisan Shidqi, Sutapa Sutapa
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Financial accountability on local government and regional economic growth
JPPI (Jurnal Penelitian Pendidikan Indonesia), 2022 Audit opinions should be linked to regional economic growth as evidence of financial accountability. Previous research in Indonesia on government spending and regional economic growth has been inconsistent.
Fitra Dharma
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Audit quality, audit opinion, and earnings management: Indonesian evidence
Journal of Business and Information Systems (e-ISSN: 2685-2543), 2023 Abstract: This research investigates the role of audit quality as moderation on the association between audit opinions and accrual earnings. The sample used in this study is Indonesian companies listed on the Indonesian Stock Exchange (IDX) during 2016 – 2020. The study uses Generalized Least Squares (GLS) regression models to process data. The results
Sumayyah Sumayyah, Krismiaji Krismiaji
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Jurnal Dinamika Akuntansi, 2010 Penelitian tentang going concern ditujukan untuk menguji secara empiris dampak kondisi keuangan corporate, perkembangan corporate dan opini audit tahun lalu terhadap opini audit going concern Data dikumpulkan dengan menggunakan content analysis dan ...
Badingatus Solikhah, Kiswanto -
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Opinion Shopping to Avoid a Going Concern Audit Opinion and Subsequent Audit Quality
Auditing: A Journal of Practice & Theory, 2018 SUMMARY Despite regulatory concerns over opinion shopping (OS) behavior, there exists little systematic evidence on the prevalence and consequences of OS to avoid a going concern opinion (GCO). Using Lennox's (2000) framework to identify OS, we find that distressed firms successfully engage in OS to avoid a GCO.
Heesun Chung +3 more
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Advanced Energy and Sustainability Research, EarlyView.Hydrogen‐powered aviation offers a transformative pathway to zero‐emission flight by eliminating in‐flight CO2 emissions. Key considerations include propulsion systems (fuel cells and hydrogen combustion), cryogenic storage and insulation challenges, infrastructure and cost barriers, and supply‐chain constraints.
Mubasshira +4 more
wiley +1 more source
Earnings Management and Audit Opinion
International Journal of Economics and Finance, 2016 The subject of the present research is the study of the relationship between earnings management (accrual-based and real) and auditor’s opinion. Alongside putting the control variables into consideration, this this paper studies the relationship between earnings management (accrual-based and real) and auditors’ opinion.
Elaheh Moazedi, Ehsan Khansalar
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Agribusiness, EarlyView.ABSTRACT This study aims to explore the influence of Wine Tourism (WT) on the Sustainable Performance (SP) of wineries in Spain. It particularly investigates how Corporate Social Legitimacy (CSL) and Green Innovation (GI) may act as intermediary factors in this relationship.
Javier Martínez‐Falcó +3 more
wiley +1 more source
Auditor-management alignment and audit opinion: Evidence from Iran [PDF]
Management Science Letters, 2013 This study investigates the effect of auditor-management alignment on audit opinion over the period 2003- 2011 on 81 firms listed on the Tehran Stock Exchange using logistic regression analysis.
Bahman Banimahd +2 more
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