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Relationship between Accruals and Audit Opinion [PDF]
پژوهشهای حسابداری و حسابرسی عملیاتی و عملکرد, 2017 In this article, the relationship between accruals and audit opinion has been examined. In the literature, accruals are divided into two groups of discretionary and nondiscretionary accruals.
آیدا مالکی دیزجی +2 more
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Jurnal Akuntansi Kontemporer, 2013 Going concern audit opinion is an opinion issued by the auditor because the auditor's doubt over the going concern of an entity. Auditor considers several factors that affect the issuance of going concern audit opinion. This research aims to examine the
Christian Sutedja
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Predicting Audit Opinion by a new Metaheuristic Algorithm: Water Cycle Algorithm [PDF]
, 2023 An auditor evaluates if financial statements which the firms issue in public, present fairly and are free from material misstatement. The audit report is a written letter containing independent verification of the quality of financial statements used for
Yazdifar, H. +3 more
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THE SIGNIFICANCE OF AUDIT AND AUDIT OPINIONS IN THE CONTEMPORARY ENVIRONMENT
Revizor, 2022 Audit is of great importance for making business and financial decisions. When we talk about public sector companies, we can see that it should be implemented in such a way as to help the same companies fulfill their duty to be a responsible and transparent public.
Marko Milašinović +2 more
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Jurnal Akuntansi Kontemporer, 2020 Going concern audit opinion is an audit opinion which is issued by independent auditor when auditor finds doubts about compa-ny’s business continuity. The issuance of going concern audit opinion will make managerial tend to change its audit firm volun ...
Theresia Monica Joviana +2 more
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Opinion Shopping and Audit Committees [PDF]
Opinion Shopping and Audit CommitteesJune 2002 This paper tests whether companies engage in opinion shopping and examines the role of audit committees when auditors are dismissed (1996-98). There are three findings. First, US companies strategically dismiss when incumbent auditors are more likely to issue unfavorable audit opinions compared to newly appointed auditors.
Lennox, Clive S.
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Jurnal Akuntansi Indonesia, 2022 The purpose of this research is to determine how previous audit opinion, auditor reputation, company growth, and profitability affect going concern audit opinion.
Niken Lestari Putri +3 more
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The analysis of influencing factors on the going concern audit opinion – a study in manufacturing firms in Indonesia [PDF]
AJAR (Asian Journal of Accounting Research), 2021 Purpose - It is argued that the going concern opinion is issued if auditors have a doubt about financial condition of a company. Provision of the going concern audit opinion may worsen the company in terms of gaining public trust and may even indicate ...
Thomas Averio
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Jurnal EQUITYThe aim of this study is to evaluate and experimentally demonstrate the impact of financial conditions, audit duration, profitability, and opinion shopping on the going concern opinion. The research employs numerical methodologies and secondary sources of information to examine the population of mining enterprises listed on the Indonesia Stock Exchange
Annisa Ghardini +2 more
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European Journal of Business and Management Research, 2021 This study was conducted to examine the effect of the previous year's audit opinion, profitability, audit tenure, and quality control systems on going concern audit opinion. This study uses mining sector companies and public accounting firms (PAF) that audited as samples in the study.
Aji Purnama Ramadhan, Mahendro Sumardjo
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