Audit opinion research: overview and research agenda
Cogent Business & 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 +3 more
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Relationship between Change of Independent Auditor and Change of Audit Opinion [PDF]
مجله دانش حسابداری, 2013 The objective of this study is to investigate the effect of auditor change on audit opinion change, during a period of 9 years from 2002 to 2010. The study sample consists of 243 firms, listed in Tehran Stock Exchange.
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Workload stress and conservatism: An audit perspective
Cogent Business & Management, 2020 Current literature on audit workload stress suggests that the pressure may adversely affect audit quality. However, compromised audit quality would attract regulatory enforcement and costly reputation loss.
Novrys Suhardianto, Sidney C. M. Leung
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FINANCIAL AUDIT MANAGEMENT [PDF]
Financial audit expresses, as its main aim, an opinion on the extent to which the financial statements present a true and fair view of the entity’s economic affairs at the balance sheet date and the results for the year ended, in compliance with the laws
Ana PISLEAG
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Pengaruh Skeptisme Profesional, Keahlian Audit, Lingkup Audit Dan Etika Terhadap Ketepatan Pemberian Opini Auditor (Studi Empiris Pada Bpk Perwakilan Kepualauan Riau Di Batam ) [PDF]
, 2017 The research was conducted to determine the influence of Skeptisme Profesional, audit skills, audit scope and ethics to the In Giving Up Financial Statements Audit Opinion.
Hanif, R. A. (Rheny) +2 more
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Indonesian Journal of Social Science Research, 2022 The purpose of this research is to examine the impact of the company's financial condition, audit tenure, and previous year's audit opinion on acceptance of the Going concern audit. This study's sample consists of transportation sector companies listed on the IDX from 2017 to 2020. Purposive sampling was used in this study, and a total of 112 data were
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Analisis Pengaruh Faktor Ukuran Perusahaan, Ukuran KAP, Profitabilitas, Dan Opini Audit Terhadap Audit Delay (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2015) [PDF]
, 2018 Financial report is something that is very important for the sustainability of companies, especially companies that have gone public. One measure of accuracy in the submission of relevant financial statements is audit delay.
, Drs. Yuli Tri Cahyano, M.M +1 more
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Using machine learning to identify audit opinion shopping
China Journal of Accounting ResearchWe select a machine learning model to identify audit opinion shopping and analyze the factors driving the model. To this end, we use six models, namely random forest, gradient boosting decision tree, random undersampling boosting, logistic regression (LR)
Jiamei Wang, Chao Yan
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PENGARUH MODIFIED AUDIT OPINION TERHADAP BORROWING CASH FLOW DAN INVESTMENT CASH FLOW
Jurnal Akuntansi dan Keuangan Indonesia, 2013 This study examines and analyzes the economic consequences of modified audit opinion on borrowing cash flow and investment cash flow. Panel data model was used to observe the research.
Puspita Hardina Cahyaningrum, Fitriany
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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENERIMAAN OPINI AUDIT GOING CONCERN (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di BEI tahun 2008-2014) [PDF]
, 2016 This research is aimed to know the influence of audit quality, growth companies, audit lag, opinion shopping and financial condition on the probability of receiving going concern opinion.
HANANTA, Rahardian Isnu +1 more
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