Investor Sentiment and Auditor's Going Concern Opinion: Examining the Accuracy of the Auditor's Opinion and Market Reaction to It [PDF]
پژوهشهای تجربی حسابداریInvestor sentiment is effective on opportunistic managerial behavior in financial reporting. Therefore, sentiments can be expected to relate to external auditors’ risk assessment and opinion. The current research studies the relationship between investor sentiment, the accuracy of the auditor's going concern opinion, and market reaction to the auditor ...
Manizheh Ramsheh +2 more
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Analysis Of Factors Affecting The Auditor's Opinion
Elektronički Zbornik Radova Veleučilišta u ŠibenikuThe auditor's opinion is the key message of every audit report. The audit report is the main product of the engagement of external auditors. Through this engagement, the members of the audit team try to form a conclusion on whether the client's financial statements, which are the subject of an external audit, have been created in accordance with the ...
Filipović, Ivica
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The Study Of The Effect Of The Modified Auditor’s Opinion On The Debt Structure And Excess Stock Returns Of The Companies Admitted To the Tehran Stock Exchange [PDF]
مطالعات تجربی حسابداری مالی, 2018 Investors need reliable information for decision making in order to make optimal economic decisions. This research investigates the effect of the modified auditor's opinion on the debt structure and excess stock returns of the companies admitted to the ...
mohaddeseh hamedi +2 more
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Explanation of the Audit's Opinion Quality Model based on Moral Intelligence, Spiritual Intelligence and Behavioral Background of Audit Partners [PDF]
پژوهشهای تجربی حسابداری, 2023 The quality of the auditor’s opinion is an important factor in the long-term survival of audit institutions. In this research, an attempt has been made to provide a model to increase the quality of the auditor’s opinion based on the behavioral background,
Zahra HemmasianKashani, Zohreh Hajiha
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
The analysis of influencing factors on the going concern audit opinion – a study in manufacturing firms in Indonesia [PDF]
AJAR (Asian Journal of Accounting Research), 2021 Purpose - It is argued that the going concern opinion is issued if auditors have a doubt about financial condition of a company. Provision of the going concern audit opinion may worsen the company in terms of gaining public trust and may even indicate ...
Thomas Averio
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The Evaluation Accuracy of Heuristic Algorithms and Logistic Regression to Predict the Type of Independent Auditor's Report [PDF]
پژوهشهای حسابداری و حسابرسی عملیاتی و عملکرد, 2018 In today's competitive world, corporate executives are looking for financial accountability and audit firms are looking to implement strategies to increase their efficiency; Now, in order to achieve this goal, the factors influencing the efficiency ...
mohammadreza abbaszadeh +3 more
core +1 more source
The Effect of Auditor’s Characteristics on the Future Stock Price Crash Risk [PDF]
Iranian Journal of Accounting, Auditing & Finance, 2022 Negative skewness is among the features of crash risk that finally result in more volatility in the negative return. The contributing factors to stock price crash risk spread at the firm level, but the agency cost brings about information asymmetry ...
Faramarz Lotfi +2 more
doaj +1 more source
BizInfo, 2022 Expressing confidence in the correctness of the going-concern assumption of the client's company is a complex issue that requires attention. Based on the company's characteristics, auditors may indicate the problem of business continuity, but the ...
Sanja Vlaović Begović +2 more
doaj +1 more source
Influence of profitability, solvency, company size, and auditor's opinion on audit delay [PDF]
, 2023 There are many cases of companies that are late in reporting financial statements because an audit by an independent auditor takes quite a long time before being submitted to the OJK for publication.
Murdiansyah, Isnan, Sari, Febianty Wulan
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