Results 41 to 50 of about 1,150 (187)
The effectiveness of the auditor's going-concern evaluation as an external governance mechanism: Evidence from loan defaults [PDF]
, 2009 When there is significant doubt about a firm's ability to continue as a going concern, professional standards require independent auditors to disclose the uncertainty in their report.
Gulamhussen, M. A. +5 more
core +1 more source
Auditor-management alignment and audit opinion: Evidence from Iran [PDF]
Management Science Letters, 2013 This study investigates the effect of auditor-management alignment on audit opinion over the period 2003- 2011 on 81 firms listed on the Tehran Stock Exchange using logistic regression analysis.
Bahman Banimahd +2 more
doaj
Auditors’ characteristics and timeliness of listed family-owned firms in Nigeria [PDF]
Contabilitate şi Informatică de GestiuneResearch question: What are the effects of auditors’ characteristics on timeliness of financial reporting among listed family-owned firms in Nigeria?
Rachael Modupe Gbadamosi +1 more
doaj +1 more source
Forecasting New Zealand corporate failures 2001-2010: opportunity lost? [PDF]
, 2012 Knowing whether an organization will fail is useful information for investors and other stakeholders. Looking to 36 New Zealand corporate failures (2001-2010), we find that anticipation of their demise was not clearly signalled in the public media. The
Yi Chiann Chan +3 more
core
Investigate the factors affecting the auditor's opinion
, 2021 Separation of ownership from management creates the potential for managers to make decisions that are in their own interests and the opposite of the interests of shareholders. This conflict of interest, which is interpreted as a matter of representation, is due to differences in the functionality of stakeholders.
Pourfakhrian, parvin, Lalegani, somayeh
openaire +1 more source
Independent auditor's report [PDF]
, 2017 U ovom radu biti će analizirani pojam, svrha i karakteristike revizije, pojasnit će se korisnici revizorskog izvještaja, prikazat će se osnovna revizorska načela i Međunarodni revizijski standardi kao i obilježja standarda koji se odnose na izvješće ...
Smajić, Ena
core
El Muhasaba: Jurnal Akuntansi, 2014 Audit delay is the time difference between the date of the financial statements and independent auditor’s report. This study aims to identify and analyze whether the debt-to-equity ratio (DER), gain or loss suffered by the company, the size of the firm ...
Fauziah Wahyuning Tias +1 more
doaj +1 more source
Types of on auditor's opinion on a sample of business entities in the Republic of Croatia [PDF]
, 2018 Poslovati profitabilno i opstati na tržištu izazov je s kojim se poduzeća danas suočavaju. Vlasnike interesira kako posluje poduzeće u koje su uložili, dobavljače hoće li njihova potraživanja biti naplaćena, državu uredno plaćanje poreza i doprinosa ...
Krivičić, Dalia
core
, 2021 This study investigated the effect of auditor's independence on the financial reporting quality of Parastatals in Lagos State, Nigeria. A survey was conducted to gather data on auditor's independence and a content analysis procedure was adopted to ...
Okunola, Adesola Olajumoke
core +1 more source
OPINION ANALYSIS GOING CONCERN THROUGH AUDITOR QUALITY AND AUDITOR EXPERIENCE
Jurnal Ilmiah Bisnis dan Ekonomi Asia, 2018 The research was conducted in Malang City area with auditor as the population while the sample with pursposive sampling while the data analysis used is variable test with linkert scale and using SPPS statitisk test. In this study conducted at the Public Accounting Firm in Malang, showed that by using validity test, reliability, assumption ...
Retno Wulandari, Ida Nuryana
openaire +3 more sources