Results 51 to 60 of about 25,919 (261)
SAR (Soedirman Accounting Review): Journal of Accounting and Business, 2019 Going concern audit opinion is an audit opinion issued by the auditor to ascertain whether the company can maintain its survival or not. The survival of a business entity is influenced by internal constraints, namely constraints within the company itself
Ida Ayu Budhananda Munidewi +1 more
doaj +1 more source
The Effect of Firm Characteristics on Sustainability of Board Members and Independent Audit Opinion [PDF]
پژوهشهای تجربی حسابداری, 2011 This Study tries to provide significant evidences about the effects of the firm characteristics on corporate governance indices exchange .Thus 60 companies were selected during 2004-2008 period.
Farzin Rezaei, Khadijeh Mosavyan
doaj +1 more source
Autonomous AI‐Driven Design for Skin Product Formulations
Advanced Intelligent Discovery, EarlyView.This review presents a comprehensive closed‐loop framework for autonomous skin product formulation design. By integrating artificial intelligence‐driven experiment selection with automated multi‐tiered assays, the approach shifts development from trial‐and‐error to intelligent optimisation.
Yu Zhang +5 more
wiley +1 more source
Journal of Accounting and Finance in Emerging EconomiesPurpose: This study examines the impact of audit attributes and book value per share on audit opinion among listed negative book equity firms in Nigeria over a sixteen-year period (2007–2022).
Umar Farouk Abdulkarim +1 more
doaj +1 more source
Large Language Model‐Based Chatbots in Higher Education
Advanced Intelligent Systems, Volume 7, Issue 3, March 2025.The use of large language models (LLMs) in higher education can facilitate personalized learning experiences, advance asynchronized learning, and support instructors, students, and researchers across diverse fields. The development of regulations and guidelines that address ethical and legal issues is essential to ensure safe and responsible adaptation
Defne Yigci +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
openaire +2 more sources
Vernacular Futurism: How Persian Language Users Imagine AI
AI &Innovation, EarlyView.ABSTRACT Public discourse about artificial intelligence increasingly unfolds through compressed forecasts, moral warnings, and everyday speculation circulating at platform speed. This study examines how Persian language users on X construct and contest AI futures, analyzing a corpus of 4741 posts collected between January 2023 and December 2025, with ...
Arthur Asa Berger, Ehsan Shahghasemi
wiley +1 more source
Journal of Accounting and Investment, 2016 This research have a purpose to test the effect of Audit Quality, opinion shopping, debt default, company growth and company financial condition to going concern audit opinion acceptance.
Siti Istiana
doaj
Jurnal Akuntansi, 2015 Perusahaan yang mendapatkan opini going concern dari auditor di sebabkan karena kondisi dan peristiwa yang menimbulkan keraguan akan kelangsungan hidup suatu perusahaan.
Febrian Kwarto
doaj +1 more source
Going Concern Audit Opinion: Does it Depend on Disclosure and Previous Years’ Audit Opinion?
Indonesian Journal of Sustainability Policy and TechnologyA going Concern Audit Opinion is an opinion given by an independent auditor to the auditee. This opinion contains the auditor's assessment regarding the company's sustainability. This opinion is one factor that becomes a consideration for management, creditors, investors, and other stakeholders in making decisions. The population in this study were all
Nanda Wahyu Indah Kirana +1 more
openaire +1 more source