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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
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 +4 more
openaire +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
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 ecology of inclusive education reimagined: A framework for research, policy, and practice
British Educational Research Journal, EarlyView.Abstract Evidence suggests the educational gap between those who experience success at school and those who do not is growing. Decades of rhetoric, policy and reform have failed to deliver an inclusive form of schooling that meets the learning needs of all students and much of the blame for this is placed at the feet of schools.
Joanna Anderson
wiley +1 more source
Pistols and pride flags: How gender matters for boys in Welsh relationships and sexuality education
British Educational Research Journal, EarlyView.Abstract School‐based relationships and sexuality education (RSE) is a site of intense discursive circulation around the concept of gender. In the 2020s, international RSE curricula are responding to increasing visibility and cognisance of gendered and sexual diversity among young people and attempting to address gender‐based inequities and violence ...
Max R. Ashton
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
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 +2 more
wiley +1 more source
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 +2 more
wiley +1 more source
Pengaruh kualitas audit, kondisi keuangan perusahaan, opinion shopping dan pertumbuhan perusahaan terhadap Opini audit going concern [PDF]
, 2013 Penelitian ini bertujuan untuk menguji pengaruh kualitas audit, kondisi keuangan perusahaan, opinion shopping, dan pertumbuhan perusahaan terhadap opini going concern.
Tjandra, Lianawati
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