Results 31 to 40 of about 2,014,943 (251)

Going Concern Uncertainty: What Do Firms Disclose? [PDF]

open access: yes, 2022
We examine disclosure of going concern uncertainties by Australian companies. We begin by outlining the extant reporting framework applicable from accounting and auditing standards, and compare the approach to this issue taken across several different ...
Fargher, N   +3 more
core   +2 more sources

FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP PEMBERIAN OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR

open access: yesJurnal 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

The determinants of audit reporting on going concern [PDF]

open access: yesAnali Ekonomskog fakulteta u Subotici, 2017
In this paper we investigate the determinants of audit reporting on going concern issue. The going concern principle was analyzed from the perspective of responsibilities of the various participants in the financial reporting process.
Jakšić Dejan, Mijić Kristina
doaj  

Is an Auditor's Propensity to Issue Going Concern Opinions a Valid Measure of Audit Quality? [PDF]

open access: yes, 2020
© 2020 CPA Australia A number of previous studies use auditor propensity to issue a going concern opinion (GCO) as a proxy of audit quality when examining a sample of financially distressed firms.
Deborah Delaney   +5 more
core   +1 more source

The auditor's opinion on the going concern and corporate bankruptcy by the moderating role of conservatism in companies listed on the Tehran Stock Exchange

open access: yesحسابداری و شفافیت مالی, 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
doaj  

Pengaruh struktur modal, likuiditas, profitabilitas, dan solvabilitas terhadap going concern audit opinion

open access: yesKeberlanjutan, 2021
The purpose of this study is to determine the effect of capital structure, liquidity, profitability, and solvency ongoing concern audit opinion on various industrial sectors on the IDX for the 2015-2019 period.
Stefani Zamili   +2 more
doaj   +1 more source

Ovarian Sex Cord Stromal Tumors in Children and Adolescents—The European Standard Clinical Practice Recommendations

open access: yesPediatric Blood &Cancer, EarlyView.
ABSTRACT As part of the European Cooperative Study Group for Paediatric Rare Tumours initiative, we developed standard clinical practice guidelines for ovarian sex cord stromal tumors, based on comprehensive national and international cohort analyses, literature review, and a final expert consensus conference.
Dominik T. Schneider   +15 more
wiley   +1 more source

Pengaruh Pertumbuhan Perusahaan, Prediksi Kebangkrutan dan Opini Audit Going Concern Tahun Sebelumnya Terhadap Pemberian Opini Audit Going Concern [PDF]

open access: yes, 2021
Going concern audit opinion is an opinion issued by a company regarding the feasibility of its company\u27s financial statements to see the future. This study aims to examine company growth, bankruptcy predictions and previous year\u27s going concern ...
Septiana, Gina   +3 more
core   +1 more source

Evidence‐Informed Multidisciplinary Consensus Guidance for the Psychosocial Care of Adolescents With High‐Risk Cancer: Recommendations From the Italian Association of Pediatric Hematology and Oncology

open access: yesPediatric Blood &Cancer, EarlyView.
ABSTRACT Background Adolescents with high‐risk cancer face complex developmental, psychosocial, and ethical challenges that extend beyond disease‐directed treatment. Although international recommendations exist for communication, psychosocial care, pediatric palliative care, survivorship, and shared decision‐making, these have largely evolved within ...
Johanna M. C. Blom   +15 more
wiley   +1 more source

ANALISISKECENDERUNGAN PENERIMAAN OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR

open access: yesJurnal Akuntansi, 2015
Penelitian ini bertujuan untuk memprediksi pengaruh kualitas audit, kondisi keuangan perusahaan, pertumbuhan perusahaan, opini audit tahun sebelumnya, ukuran perusahaan, dan rasio debt-to-equity terhadap kecenderungan opini auditgoing concern.
Yunus Harjito
doaj   +1 more source

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