Results 91 to 100 of about 63,195 (252)

The Influence of Opinion Shopping, Audit Quality, and Financial Condition on Going Concern Audit Opinions

Golden Ratio of Auditing Research
This study aims to determine the effect of opinion shopping, audit quality, and financial condition proxied by the debt-to-equity ratio on going concern audit opinions. The dependent variable used is in the form of a dummy. This research uses quantitative research methods.
Sri Irviati Wahyoeni, Mellyana Putri, Tryas Chas Biandani   +2 more
openaire   +1 more source

CONSULTANCY STATE: Government as (a) Service and the Anti‐politics of Technological Expertise in Indian Cities

International Journal of Urban and Regional Research, EarlyView.
Abstract This article analyses ideas of ‘good governance through technology’ in India that first emerged from the software industry, symbolizing state support for the ‘new middle‐class’ values of liberalized private enterprise. We suggest that the contemporary prominence of consulting firms in government represents a second transformation that embeds ...
Matt Birkinshaw, Sanjay Srivastava
wiley   +1 more source

How much are you willing to pay to avoid lockdowns? Evidence from the real estate market

Real Estate Economics, EarlyView.
Abstract In response to the COVID‐19 pandemic, numerous countries implemented lockdowns. In Victoria, Australia, a unique two‐tier system was employed, segregating areas with a Ring of Steel boundary and imposing additional restrictions within. This study focuses on the impact of lockdowns on housing prices and rents, exploring whether people are ...
Jian Liang, Chyi Lin Lee, Qiang Li
wiley   +1 more source

Pengaruh Debt Default, Disclosure, Opini Audit Tahun Sebelumnya, Ukuran Perusahaan, dan Opinion Shopping terhadap Penerimaan Opini Audit Going Concern [PDF]

, 2015
Nowadays, the task of auditors increasingly widespread, not only accountable to disclose financial information, but also information that is not limited in the things revealed in the financial statements, such as disclosure of information about the ...
Harris, R. (Randy), Meiranto, W. (Wahyu)
core  

Coping With Changing Skill Requirements: Does Disaffirmation Versus Affirmation Affect Auditors' Reliance on AI‐Supported Advice From Specialists? Composer avec l'évolution des aptitudes requises : la dévalorisation (par rapport à l'affirmation) influence‐t‐elle le recours des auditeurs aux conseils de spécialistes qui s'appuient sur l'IA ?

Contemporary Accounting Research, EarlyView.
ABSTRACT The digital evolution in auditing has triggered a rapid shift in auditors' required skill sets, with audit firms heavily investing in and extolling advanced data analytics and artificial intelligence (AI) capabilities. However, this strong emphasis on newly required digital skills can lead many experienced auditors, who perceive these ...
Mark E. Peecher, Christian P. R. Pietsch, Sebastian Stirnkorb, Isaac L. Yamoah   +3 more
wiley   +1 more source

ANALISIS OPINION SHOPPING, SIZE, LIQUIDITY, KUALITAS AUDIT TERHADAP OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR SEKTOR TEKSTIL DAN GARMENT YANG TERDAFTAR DI BEI TAHUN 2010-2013

Kompartemen: Jurnal Ilmiah Akuntansi, 2014
Opini audit yang diberikan oleh auditor merupakan informasi penting bagi pengguna laporan keuangan Tujuan dari penelitian ini adalah untuk mendapatkan bukti empiris mengenai beberapa faktor yang dapat digunakan untuk memprediksi probabilitas opini audit ...
Kevin Martio, Amir Amir
doaj  

The Effect of Opinion Shopping, Company Size, and Financial Performance on Going Concern Audit Opinion in Banking Companies Listed on the Indonesia Stock Exchange (Empirical Study on Banking Companies Listed on the IDX Period 2021-2023)

Indonesian Interdisciplinary Journal of Sharia Economics
This research investigates the impact of opinion shopping, firm size, and financial performance on the issuance of going concern audit opinions. A quantitative method is employed, utilizing secondary data derived from annual financial reports published ...
Siska Siska, Retno Kurnianingsih
doaj   +1 more source

PENGARUH OPINION SHOPPING, REPUTASI AUDITOR, DISCLOSURE, UKURAN PERUSAHAAN TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN (Studi Pada Perusahaan Manufaktur Sektor Consumer Goods Industry Yang Listing di Bursa Efek Indonesia Periode 2010-2014) [PDF]

, 2016
ABSTRAK Opini audit atas laporan keuangan menjadi salah satu pertimbangan yang penting bagi investor dalam mengambil keputusan berinvestasi. Oleh karena itu, auditor sangat diandalkan dalam memberikan informasi yang baik bagi investor.
Ridho Syahputra, 114020181
core  

Does Financial Statement Comparability Reduce Differences in Sentiment‐induced Investor Trading Behaviour?

Abacus, EarlyView.
This study examines whether comparable financial information can mitigate differences between individual and institutional investors’ trading behaviour, particularly behaviour that is shaped by investor sentiment. The results indicate that the higher the comparability, the smaller the gap in trading behaviour driven by investor sentiment between ...
Eun Hye Jo, Jung Wha (Jenny) Lee
wiley   +1 more source

Audit opinion research: overview and research agenda

Cogent Business & Management
The 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, Made Sudarma, Ali Djamhuri, Sari Atmini   +3 more
doaj   +1 more source