Results 31 to 40 of about 63,195 (252)
Jurnal Ilmiah Akuntansi dan Bisnis, 2017 This study aims to examine the effect of the company’s financial condition, the audit quality and shopping opinion towards the acceptance of going concern audit opinion.
Syamsuri Rahim
doaj +1 more source
Opinion Shopping to Avoid a Going Concern Audit Opinion and Subsequent Audit Quality
Auditing: A Journal of Practice & Theory, 2018 SUMMARY Despite regulatory concerns over opinion shopping (OS) behavior, there exists little systematic evidence on the prevalence and consequences of OS to avoid a going concern opinion (GCO). Using Lennox's (2000) framework to identify OS, we find that distressed firms successfully engage in OS to avoid a GCO.
Heesun Chung +3 more
openaire +2 more sources
Jurnal Akuntansi dan Auditing, 2011 This research was aimed to analyze and to obtain empirical evidences on the relationship betweenfinancial ratios (liquidity, profitability, activity, leverage, sales growth, market value) and nonfinancial factors (company size, public accountant ...
Ariffandita Nuri Muttaqin +1 more
doaj +1 more source
Pengaruh Opinion Shopping dan Ukuran Perusahaan Terhadap Audit Going Concern Pada Perusahaan Subsektor Batubara Di Bursa Efek Indonesia [PDF]
, 2022 Going concern audits can be influenced by opinion shopping and company size. Opinion Shopping shows the change of independent auditors for the following year if the current year the company gets a going concern audit opinion.
Fitriansyah, Muhammad Aidil +2 more
core +2 more sources
Pengaruh variabel keuangan & non-keuangan terhadap financial distress
Kompartemen: Jurnal Ilmiah Akuntansi, 2023 This study aims to provide empirical evidence of the ability to predict financial distress using financial variables (current ratio, cash flow operation, leverage, gross profit margin, and return on assets) and non-financial variables (going concern ...
Budianto Budianto, Doddy Setiawan
doaj +1 more source
DETERMINANT OF DOWNWARD AUDITOR SWITCHING [PDF]
Jurnal Akuntansi Multiparadigma, 2017 : Determinant of Downward Auditor Switching. This study examines the factors that influence downward auditor switching in five ASEAN countries. Fixed effect logistic regression was used as analytical method.
Totok Budisantoso +3 more
doaj +1 more source
Analisis Faktor Faktor yang Berpengaruh terhadap Penerimaan Opini Audit Going Concern [PDF]
, 2015 This study aims to analyze and provide empirical evidence of debt default, opinion shopping, audit opinion the previous year, and disclosure on the probability of receiving going concern opinion.
Fernando, R. (Rudy) +1 more
core +3 more sources
Australian Journal of Social Issues, EarlyView.ABSTRACT In 2019, the Australian government established the Royal Commission into Violence, Abuse, Neglect and Exploitation of People with Disability (‘Disability Royal Commission’, DRC) to investigate widespread mistreatment of people with disability. Nearly 10,000 people with disability, their families and supporters engaged with the DRC.
Kate D'Cruz +7 more
wiley +1 more source
Pengaruh Audit Client Tenure, Audit Delay, Opinion Shopping, Dan Proporsi Komisaris Independen Terhadap Penerimaan Opini Audit Going Concern Pada Perusahaan Real Estate and Property Yang Terdaftar Di Bei Tahun 2007-2012 [PDF]
, 2015 The main purpose of this research is examining and knowing the efffects of audit client tenure, audit delay, opinion shopping, and proportion of independent commissioner on going concern opinion audit.
Mariani, M. (Mariani) +2 more
core
AI voice journaling for future language teachers: A path to well‐being through reflective practices
British Educational Research Journal, EarlyView.Abstract This study aimed to explore the perceived impact of using an AI‐powered voice journaling app in overcoming the challenges and stressors encountered by senior students enrolled in teaching practicum at an English Language Teaching Bachelor's programme.
Bora Demir, Duygu Özdemir
wiley +1 more source