Results 21 to 30 of about 1,150 (187)
Construction of a dictionary for automated discrimination of auditor’s opinion type [PDF]
Zeszyty Teoretyczne Rachunkowości, 2018 This paper presents a simplified procedure for construction of a tone dictionary used for the automated recognition of the auditor's opinion type. The study was based on audit opinions prepared in the Polish language.
Piotr Staszkiewicz, Jan Michalak
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Tazkia Islamic Finance and Business Review, 2014 Auditor is a professional who has credibility in auditing financial report and company’s activities. This research’s purpose is to figure out; does the company’s bankruptcy can be predicted from the auditor’s opinion.
Sugiyarti Fatma Laela +1 more
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Can Oversight Mitigate Auditor’s Motivated Reasoning? An Experimental Study [PDF]
Economic and Business Review, 2015 Evidence of auditors’ failure to provide an independent opinion has reopened debates on measures to ensure auditor independence. We examine the effectiveness of oversight on two prominent determinants of auditor’s biased opinion – financial incentives ...
Sergeja Slapničar +2 more
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SPECIFIC FEATURES OF GETTING AUDITOR’S PROOFS IN ACCORDANCE WITH INTERNATIONAL AUDIT STANDARDS
Вестник Российского экономического университета имени Г. В. Плеханова, 2018 During the auditor’s check-up the auditor collects materials, which later will form a basis for writing his/her report on reliability of finance accounting. Auditor’s proofs are necessary so that the auditor’s opinion is not groundless and more objective.
Elena I. Efremova
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Audit quality and sentiment biases in going-concern opinions [PDF]
Revista Contabilidade & FinançasThis research analyzed whether audit quality reduces sentiment biases existing in an auditor's opinion. Considering that measures based on data from opinion surveys have limitations regarding interpretation, and that aggregate measures using market data ...
Carlos André Marinho Vieira +1 more
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Jurnal Akuntansi Universitas Jember, 2022 The rotation of auditor should be performed, in maintaining the auditor’s independency and based on the government regulations. The intent of this research is to show the effect of firm size, the opinion of auditor, the reputation of auditor, and ...
Endru Douglas Simalango +1 more
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Jurnal Akuntansi Kontemporer, 2020 The increased need of public accounting service, makes numbers of public accountant firm increasing too. The in-creased numbers of public accountant firm, may result competition between public accountant firms.
Rinna Yohana +2 more
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The Effect of Audit Quality, Financial Condition and Earnings Management on the Going Concern Audit Opinion with Corporate Mechanism as a Moderating Variable [PDF]
Облік і фінанси, 2022 Going concern is an accounting term used to describe a business that is expected to operate for the foreseeable future or at least the next 12 months.
Yunus Anugerah Hulu +2 more
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A Practical Flowcharts Approach for Educating the Auditor’s Opinion [PDF]
المجلة العلمیة للبحوث التجاریة, 2011 Dr. Amgad Hamed Omara * Omara +1 more
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Reading the New Standard ISA700
Studies and Scientific Researches: Economics Edition, 2010 Review of permanent professional standards is a requirement for professional bodies of professional accountants, resulting in broader processes of globalization and harmonization.
Daniel Botez
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