Results 41 to 50 of about 1,274 (269)

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

THE EFFECTS OF AUDIT LAG, OPINION SHOPPING, LEVERAGE, AND PROFITABILITY TO THE GOING CONCERN AUDIT OPINION

JURNAL AKUNTANSI DAN AUDITING, 2020
This study aims to determine the effect of audit lag, opinion shopping, leverage and profitability to the going concern audit opinion. The independent variables used in this study are audit lag, opinion shopping, leverage and profitability. The dependent variable used in this study is the going concern audit opinion.
openaire   +1 more source

Impact of Debt Default, Audit Quality, Opinion Shopping and Institutional Ownership to Acceptance of Going Concern Audit Opinions

PUBLIC POLICY (Jurnal Aplikasi Kebijakan Publik & Bisnis), 2023
This study was carried out to experimentally assess the impact of default debt, audit quality, and going concern audit opinion on those three variables. Test empirically whether institutional ownership has an impact on the going-concern audit opinion as well as the impact of shopping opinion. Concern.
Muhamad Yamin Noch, Shofia Y. Manginte, Melyanus Bonsapia, Yohanis Marani, Andarias Patiran   +4 more
openaire   +1 more source

The Effects of Mandatory Audit Firm Rotation and Mandatory Audit Firm Retention on Opinion Shopping

, 2023
This paper examines the impact of mandatory audit firm rotation and mandatory audit firm retention on opinion shopping. Both regulations place statutory restrictions on a client’s authority to switch auditors with the aim to curb opinion shopping ...
Lee, Beu
core  

The Use of Renewable Energy in Prominent City Buildings: A Diffusion Study on Top European Football Organizations

Business Strategy and the Environment, EarlyView.
ABSTRACT The present study applied the diffusion of innovation theory to investigate the rate of diffusion of renewable energy sources used by Europe's top professional football stadiums and the relationship with carbon neutrality. A discrete diffusion model estimated the diffusion of renewable energy to saturation, and a multivariate logistic ...
Chad S. Seifried, Liz Wanless, Timothy Kellison   +2 more
wiley   +1 more source

Reciprocity on the Edge of Distance Paradox: How Sustainability Motives and Hypocrisy Shape Consumer Responses to Nearshoring

Business Strategy and the Environment, EarlyView.
ABSTRACT Despite growing interest in corporate relocation decisions and sustainability, the existing literature is limited in its consumer‐centric approach. Integrating social exchange theory and construal level theory, this research investigates how consumers perceive sustainability‐driven nearshoring motives (i.e., socio‐economic vs.
Cagla Dayangan, Nilay Bıçakcıoğlu‐Peynirci, Ozge Ozgen   +2 more
wiley   +1 more source

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.
doaj   +1 more source

Asset Redeployability and Biodiversity Risk

Business Strategy and the Environment, EarlyView.
ABSTRACT We examine how asset redeployability influences a firm's exposure to biodiversity risk. Our empirical analysis provides robust evidence that firms possessing greater levels of redeployable assets exhibit significantly lower biodiversity risk.
Mostafa Monzur Hasan, Stewart Jones, Md Enayet Hossain   +2 more
wiley   +1 more source

Sustainable Luxury: Understanding Consumer Responses to Purpose‐Driven Brand Strategies

Journal of Consumer Behaviour, EarlyView.
ABSTRACT The study examines the dilemma faced by consumers in balancing the concepts of sustainability and luxury in the context of self‐gifting. The research is based on the Affect‐Behavior‐Cognition (ABC) framework and the Consumer‐Brand Identification (CBI) theory, which seeks to understand how the perceived sustainability–luxury fit and brand ...
Subhajit Pahari, Munmun Patra, Kiran Menghani, Park Thaichon   +3 more
wiley   +1 more source

OPINION SHOPPING SEBAGAI PEMODERASI PENGARUH FINANCIAL DISTRESS, AUDIT CLIENT TENURE DAN REPUTASI AUDITOR TERHADAP OPINI AUDIT GOING CONCERN [PDF]

, 2020
This study aims to prove opinion shopping as a moderating influence of financial distress, audit client tenure and auditor’s reputation on going concern audit opinion. Research using quantitative methods with correlational approach.
Rahma Dita, Faiza
core