Results 51 to 60 of about 63,195 (252)

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

Pengaruh Opinion Shopping, Reputasi Auditor, Disclosure, dan Ukuran Perusahaan terhadap Penerimaan Opini Audit Going Concern pada Perusahaan Manufaktur 2011-2013 yang Listing di Bursa Efek Indonesia [PDF]

, 2014
The users of financial statements need informations as a basic of their economic decision making. Not only in judging the fairness of financial report or detecting a fraud, but also auditors have responsibility to judge the company ability to maintain ...
Diyanto, V. (Volta), Putri, T. W. (Tria)
core  

Framing Modern Slavery: Do Stakeholders Talk Past Each Other?

Canadian Journal of Administrative Sciences / Revue Canadienne des Sciences de l'Administration, EarlyView.
ABSTRACT Modern slavery literature has thus far mostly adopted a downstream perspective, in the sense that researchers investigated corporate actors' responses after the enactment of transparency legislation. The common finding is that corporate disclosure is poor and ineffective, contributing to a failure to eradicate modern slavery.
Sylvain Durocher, Darlene Himick, Leigh Ellen Walsh   +2 more
wiley   +1 more source

PENGARUH AUDIT TENURE, AUDIT DELAY, OPINI AUDIT TAHUN SEBELUMNYA DAN OPINION SHOPPING TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2013- 2015 [PDF]

, 2017
ABSTRAKPenelitian ini bertujuan untuk menguji pengaruh dari audit tenure, audit delay, opini audit tahun sebelumnya dan opinion shopping terhadap penerimaan opini audit going concern pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia ...
Fauzan Syahputra
core  

Humanlike AI for Corporate Social Responsibility Communication: How Perceived Anthropomorphism Shapes Stakeholder Acceptance of Chatbots

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Despite increasing interest in leveraging AI to improve CSR communication, there is limited understanding of consumers' reactions to chatbots in CSR communication. Building upon the HAII‐TIME model, this study proposes a theoretical model from the users' psychological perspective to explain facilitative pathways through which anthropomorphic ...
Yangzhi (Nicole) Jiang, Yang Cheng, Yuan Wang   +2 more
wiley   +1 more source

Managing with CARE: Family‐Level Outcomes of Environmental, Social, and Governance Practices in Family Firms

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT ESG practices offer various benefits for family firms; however, there has been limited focus on how these practices can specifically advantage the owning family. To address this gap, we conduct a multiple‐case study of six Italian family firms.
Rafaela Gjergji, Sofia Brunelli, Andrea Sanseverino, Salvatore Sciascia, Valentina Lazzarotti   +4 more
wiley   +1 more source

ANALISIS PENGARUH DEBT DEFAULT, KUALITAS AUDIT, OPINION SHOPPING DAN KEPEMILIKAN PERUSAHAAN TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN [PDF]

, 2012
This study aims to analyze and provide empirical evidence of the influence of debt defaul, quality audit, opinion shopping, ownership of companies (managerial ownership and institutional ownership on the probability of receiving a going concern opinion ...
IRFANA, Muhammad Jauhan, MUID, Dul
core  

The Importance of Audit Firm Characteristics and the Drivers of Auditor Change in UK Listed Companies [PDF]

, 1995
This paper explores the importance of audit firm characteristics and the factors motivating auditor change based on questionnaire responses from 210 listed UK companies (a response rate of 70%).
Beattie V. A., Bedingfield J. P., Burton J. C., Carpenter C. G., Chow C. W., Citron D. B., DeBerg C. L., Dopuch N., Dopuch N., Eichenseher J. W., Eichenseher J. W., Eichenseher J. W., Fitzgerald N., Fried D., Haskins M. E., Kim J.-O., Lynn S. A., Menon K., Oppenheim A. N., Schwartz K. B., Simon D. T., Smith D. B., Wallace W. A., Wallace W. A., Williams D. D.   +24 more
core   +1 more source

Working with a youth mental health apprenticeship scheme to coproduce evidence synthesis: The youth mental health evidence synthesis hub

JCPP Advances, EarlyView.
Abstract Background Meaningful involvement of young people in mental health research ensures that it is relevant and has impact. Traditional approaches to patient and public involvement often fail to provide sustainable and reciprocal engagement.
Ruth Wadman, Olivia Taylor, Chloe Parekh, Rachel Churchill   +3 more
wiley   +1 more source