Results 51 to 60 of about 1,150 (187)
Studying the Impact of Auditors' Anxiety on Auditor's Report Content
, 2021 Backgound: Auditors face a wide range of expectations due to conflict of interest between managers and investors that causes stress in the audit work and may have a significant impact on the quality of the audit.
Gharicheh, Mansoreh Zarrin +1 more
core +1 more source
, 2023 Going concern opinion is the auditor's opinion in considering the ability of a company's business continuity. The aim of this research to analyze the effect of debt restructuring, previous year’s audit opinion, leverage, liquidity, company age, and audit
Cahyani, Adella Kerriza +1 more
core +1 more source
Estudio de la Incidencia de Ciertos Factores en el Informe de Auditoria
Revista de Contabilidad: Spanish Accounting Review, 2003 Given the relevance of the statutory audit, this paper examines the auditor's report of a sample of companies during several periods. The objective is to confirm the influence of certain factors on the auditor's opinion, and analyze the relation between ...
Covadonga Caso Pardo +3 more
doaj
Jurnal Akuntansi Kontemporer, 2013 Going concern audit opinion is an opinion issued by the auditor because the auditor's doubt over the going concern of an entity. Auditor considers several factors that affect the issuance of going concern audit opinion. This research aims to examine the
Christian Sutedja
doaj +3 more sources
Factors Influencing Auditors' Going Concern Opinion
The International Journal of Accounting and Business Society, 2022 Purpose — This research aims to analyze the effect of profitability, liquidity, and firm size on audit opinion concerning manufacturing companies listed on the Indonesia Stock Exchange from 2017 to 2019. Design/methodology/approach—The research methodology used is a quantitative method using panel data, which is a combination of cross-section and time ...
Rumanintya Putri +3 more
openaire +1 more source
When will a Computer Write the Auditor's Report?
, 2005 Most corporations are required by law to produce annual reports on their financial positions. These financial reports are accompanied by an auditor's report, which is an independent auditor's opinion on the fairness of the financial statements.
van den Herik, H.J. +2 more
core +1 more source
The relationship between key audit matters in the new auditor's report and the risks reported in the management report and the estimates and judgments in the notes to the financial statements [PDF]
MAB, 2016 For decades, auditors have communicated their opinion on financial statements with standard wordings in the auditor’s report. However, stakeholders expect more information from the auditor.
Arjan Brouwer +2 more
doaj +3 more sources
Evaluation the Relationship between the Type of Independent Auditor's Opinion and Earnings Quality [PDF]
بررسیهای حسابداری و حسابرسی, 2018 Owners of companies for monitoring agent and prevent their opportunistic behaviors and reducing information asymmetries as well as reduce the cost of agent, refer to independent auditors.
Parviz Piri, marieh gorbani
doaj +1 more source
, 2023 Purpose: The purpose of this study is to assess the going concern opinion and bankruptcy by the moderating role of accounting conservatism in companies listed on the Tehran Stock Exchange. Methodology: For this purpose, 137 companies listed on the Tehran
Shekoufeh Nekoueizadeh
core
Accounting Analysis Journal, 2019 ABSTRAK Penelitian ini bertujuan untuk menganalisis pengaruh kondisi keuangan perusahaan yang meliputi prediksi kebangkrutan altman z score, kepemilikan manajerial, dan kepemilikan institusional terhadap penerimaan opini audit going concern dengan ...
Fatihatur Rahma, Sukirman Sukirman
doaj +1 more source