Going Concern Disclosure for Local Governments
Journal of Public and Nonprofit Affairs, 2017 Going concern opinions (GCOs) indicate that auditors have significant doubt about an entity’s ability to continue operation one year after the financial statement date.
Nancy Chun Feng, Daniel G. Neely
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Potret Strategi Going Concern UMKM Pandai Besi Celurit Bermotif Madura
Jati, 2021 Penelitian ini bertujuan untuk memberikan gambaran keunikan strategi going concern pandai besi tokang pandhih Jokotole yang memproduksi celurit bermotif sehingga UMKM ini mampu bertahan bahkan sudah dijalan oleh beberapa generasi.
Yuni Rimawati, Adi Darmawan Ervanto
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Financial auditing during crisis: Assessing and reporting fraud and going concern risk in Lebanon [PDF]
Contabilitate şi Informatică de Gestiune, 2022 Research Question: What is the impact of the Lebanese crisis on the financial auditing mission, mainly during assessing and reporting fraud and going concern risk?
Khalil Feghali +2 more
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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
Manizheh Ramsheh +2 more
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The indirect verification of the going concern assumption by analysing the threat of bankruptcy
Management : Journal of Contemporary Management Issues, 2020 The generally accepted aim of doing business is to maximize the business value. The value of a business strongly depends on its ability to generate future cash flow for its owners.
Michal Karas, Mária Režňáková
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PENGARUH PROFITABILITAS, LIKUIDITAS DAN PERTUMBUHAN PERUSAHAAN TERHADAP OPINI GOING CONCERN (Studi pada Perusahaan Real Estate yang Terdaftar di Bursa Efek Indonesia pada tahun 2022) [PDF]
, 2023 This research aims to prove the influence of profitability, liquidity and company growth on going concern opinion. The objects taken from this research are Real Estate companies listed on the Indonesia Stock Exchange in 2022.
Muniroh, Riq'Atul
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Faktor-faktor Yang Mempengaruhi Opini Audit Going Concern
Jurnal Akuntansi Indonesia, 2022 The purpose of this study was to analyze the factors that influence going concern audit opinion. The population in this study were all companies listed on the Indonesia Stock Exchange.
Edy Suprianto, Ramadhani Rizal Rinardi
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Jurnal Dinamika Akuntansi, 2010 Penelitian tentang going concern ditujukan untuk menguji secara empiris dampak kondisi keuangan corporate, perkembangan corporate dan opini audit tahun lalu terhadap opini audit going concern Data dikumpulkan dengan menggunakan content analysis dan ...
Badingatus Solikhah, Kiswanto -
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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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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
Retno Wulandari, Ida Nuryana
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