Corporate going-concern report in early pandemic situation: Evidence from Indonesia. [PDF]
Heliyon, 2023 Fidiana F, Yani P, Suryaningrum DH.
europepmc +1 more source
Do industry specialists and business risk auditors enhance audit reporting accuracy?. [PDF]
A number of prior studies have examined audit reporting quality using size (Big 8/6/5/4) as a proxy for quality (i.e. Lennox, 1999b; Francis and Krishnan, 1999; Weber and Willenborg, 2003).
Willekens, Marleen +2 more
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THE INFORMATION CONTENT OF AUDIT OPINION FOR USERS OF FINANCIAL STATEMENTS [PDF]
Oradea Journal of Business and Economics, 2019 In a market economy with frequent changes, audit is an area that can provide some stability at the economic and social lever, even if the economic and financial crises have questioned the audit work and led to a decrease in the trust of the intended ...
Andreea Claudia Crucean
doaj
Auditor’s Engagement Risk and Qualified Opinion Ratio
The Korean Academic Association of Business Administration, 2016 Financial statements are one of the important information that are provided by company. Reliability of financial statements are increased by auditing because auditing is helpful to resolve agency problem. Thus, auditors should provide high quality audit services to information users because they have duty to increasing reliability.
Jooyeon Hong, Kwonil Choi, Sungjin Park
openaire +1 more source
Is the Euro-Area Core Price Index Really More Persistent than the Food and Energy Price Indexes? [PDF]
The purpose of this paper is to measure the degree of persistence of the overall, core, food and energy Harmonized Indexes of Consumer Prices for the European Monetary Zone (HICP-EAs) and to identify its implications for decision-making in the private ...
José Manuel Belbute
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JISIP (Jurnal Ilmu Sosial dan Pendidikan)The research is directed to find empirical evidence regarding the effect of auditor type and financial performance on WTP audit opinion. Auditor Type is peroxide as Local and No Local Auditor Type. In measuring financial performance, EVA is used. The audit opinion of WTP and non-WTP is a form that represents the opinion of the auditor in this study ...
Mos Indrawati, Abdurrahman Abdurrahman
openaire +1 more source
, 2016 Objective - The auditor is responsible for obtaining sufficient audit evidence about the accuracy and proper use of the going concern assumption from the company's management through its financial statements.
Cellica, Lisa, Kurnia, Ratnawati
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Firm and Auditor Characteristics, and Audit Report Lag in Manufacturing Companies Listed on Indonesia Stock Exchange during 2008-2012 [PDF]
Expert Journal of Business and Management, 2015 One of the qualitative characteristics of financial reporting is relevant. Its manifestation can be seen from the timeliness of reporting. Timeliness could be judged from the audit report lag, which is the length of time from the end of company’s fiscal ...
Mukhtaruddin +3 more
doaj
The mediating effect of going concern and corporate reporting in the relationship between corporate governance and investor confidence in financial institutions. [PDF]
Heliyon, 2023 Hammond P, Opoku MO.
europepmc +1 more source
Are Capital Structure Decisions of Family-Owned SMEs Different? Empirical Evidence From Portugal [PDF]
This study analyses if ownership structure is an important determinant of capital structure decisions, on basis of two sub-samples of family-owned and non-family owned SMEs, sing panel data models.
Paulo Maçãs Nunes +2 more
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