Results 21 to 30 of about 359,887 (209)
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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Accounting Analysis Journal, 2019 The research is aimed to examine the effect of board of commissioners, board of directors, audit committee, managerial ownership, and firm size on receiving qualified audit opinion. Population of this research are 198 companies in infrastructure, utility,
Siti Munifah, Dhini Suryandari
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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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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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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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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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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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Економіка та суспільство, 2023 The purpose of this paper is to test and evaluate how much influence Audit Tenure, Audit Opinion, Public Accounting Firm Reputation, Auditor Switching, and Auditor Industry Specialization as moderator variable has on Audit Report Lag. This research uses
Dessika Kosasih +2 more
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ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI PEMBERIAN OPINI GOING CONCERN OLEH AUDITOR PADA AUDITEE [PDF]
, 2013 This study aims to analyze and provide empirical evidence of the influence of litigation, audit client tenure, auditor reputation,disclosure, company size, audit opinion prior and audit lag to the granting of going concern opinion by the auditor ...
CAHYONOWATI, Nur, MUTHAHIROH, Muthahiroh
core
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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