Analysis of Audit Tenure, Opinion Shopping, Company Growth, and Debt to Equity Ratio Effect on Audit Going Concern Opinion [PDF]
eCo-Fin, 2019 This study aims to obtain empirical evidence on the influence of audit tenure, opinion shopping, company growth and debt to equity ratio towards acceptance of going concern audit opinion. The population in this study is the audited financial statements of infrastructure, utility and transportation services companies listed on the Jakarta stock exchange
Benyamin Immanuel, Rina Aprilyanti
openaire +2 more sources
Long-term audit engagements and opinion shopping: Spanish evidence
Accounting Forum, 2006 Abstract Auditor tenure is an issue that has attracted considerable attention recently. This interest has focused mainly on determining whether long-term audit contracts improve the quality of the service. So far, research has failed to provide a definite answer to this question.
Ruiz Barbadillo, Emiliano +2 more
openaire +3 more sources
Characteristics of the audit committee and auditor opinion shopping
حسابداری و شفافیت مالیPurpose: Agency theory emphasizes the role of the audit committee in assuring shareholders and reducing agency problems. The audit committee is a corporate governance mechanism that, if effective, minimizes suspicious audit changes that signal the ...
Kazem Shamsadini +2 more
doaj +2 more sources
Pengaruh Financial Distress, Opinion Shopping, dan Opini Audit Tahun Sebelumnya Terhadap Penerimaan Opini Audit Going Concern [PDF]
, 2022 Penelitian bertujuan menguji pengaruh financial distress, opinion shopping, dan opini audit tahun sebelumnya terhadap penerimaan opini audit going concern. Sampel digunakan adalah perusahaan manufaktur terdaftar di Bursa Efek Indonesia 2015-2019.
Endah Lestari, Hanny +2 more
core +1 more source
Pengaruh Opinion Shopping dan Opini Audit Tahun Sebelumnya Terhadap Penerimaan Opini Audit Going Concern dengan Debt Default sebagai Variabel Moderating [PDF]
, 2021 Hasil penelitian ini menggunakan analisis regresi logistik menunjukkan bahwa opinion shopping, tidak berpengaruh positif terhadap penerimaan opini audit going concern sedangkan opini audit tahun sebelumnya berpengaruh positif dan signifikan terhadap ...
Kalsum, Ummu
core +1 more source
DETERMINANTS OF ACCEPTANCE OF GOING CONCERN AUDIT OPINION ON MANUFACTURING COMPANIES IN INDONESIA
Accounting Profession Journal (APAJI), 2023 Many go public companies compete to maintain their business and gain stakeholders’ trust. The company has a responsibility to provide financial statements following Financial Accounting Standard.
Kenny Ardillah, Anindya Larassati
doaj +1 more source
A Composite Index for Audit Opinion Shopping Based on Discriminant Analysis Technique [PDF]
بررسیهای حسابداری و حسابرسی, 2020 Objective: In this article, after reviewing the single index for, we introduce a composite index for measuring this by constructing composite index methodology. Methods: Using standard linear discriminant method, a weighted composite index was introduced.
Esmaeil Amiri, Hossein Fakhari
doaj +1 more source
The Relationship between Supervisory Independence and Auditor’s Opinion Shopping: Market Competition influence [PDF]
Iranian Journal of Accounting, Auditing & Finance, 2022 It is stated in the financial reporting literature that companies in a competitive industry will pursue better disclosure policies. On the other hand, Product market competition substitutes internal governance that reduces agency costs.
Mahmoud Mousavi Shiri, Atiye Eramiyan
doaj +1 more source
Review of Accounting and Business, 2022 Intense competition makes the need for financial reports to be adequate and accountable for those who need financial report information. The world of capital markets makes investors have a tool to measure the performance of financial conditions through financial reports to view information in the form of financial performance, cash flow and financial ...
Sahda Almirah, Bimbim Maghriby
openaire +1 more source
Pengaruh Leverage, Company Size, Ownership Structure Dan Opinion Shopping Terhadap Penerimaan Opini Audit Going Concern [PDF]
, 2021 This study aims to analyze the effect of leverage, company size, ownership structure and opinion shopping to going concern audit opinion.The population of this study is basic real estate and property companies classification listed on the Indonesia Stock
Rahmawati, Lia +1 more
core +1 more source