Results 101 to 110 of about 2,892,155 (294)
Changes in the Audit Environment and Auditors’ Propensity to Issue Going-Concern Opinions
AUDITING: A Journal of Practice & Theory, 2008 SUMMARY: The high-profile collapses during the period 2000 to 2002 resulted in increased litigation against auditors, higher insurance costs, increased media scrutiny, and increased regulatory review of the auditing profession. Prior research suggests that auditors’ decisions were more conservative after this period.
Fargher, Neil, Jiang, Alicia Liwei
openaire +4 more sources
British Educational Research Journal, EarlyView.Abstract Newly established international branch campuses (IBCs) commence operations without a student body, and even after several years, many institutions fail to grow beyond 500 students. Despite having unique strategic needs, small IBCs are largely overlooked in the higher education literature.
Stephen Wilkins, Joe Hazzam
wiley +1 more source
Going Concern Audit Opinion and Market's Reaction
International Journal of Academic Research in Accounting, Finance and Management Sciences, 2023 Mohammad Altawalbeh, Lubna Alroud
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British Educational Research Journal, EarlyView.Abstract This paper examines the experiences of Nigerian cross‐border students in UK higher education, focusing on how colonial legacies continue to shape the interplay between structure and agency. Three key themes emerged in the analysis of the data: First, the persistence of a ‘West is Best’ mentality reflects the internalisation of colonial ...
Jennifer Marshall, Jack Bryne Stothard
wiley +1 more source
Audit Going Concern Opinion, Influenced by Audit Quality Leverage, Prior Audit Opinion, Growth and Size of The Companies [PDF]
, 2014 Independent auditor stated audit going concern opinion on the company’s financial statement due to doubted of the entity’s sustainability (PSA No.30, section 341, 2011). A few factors affect audit going concern opinion acceptance.
Tjahjani, Fera, Novianti, Rysa Feryna
core
El Muhasaba: Jurnal Akuntansi, 2013 Abtract This study examined the effect of the competence and independence of the auditor's going-concern opinions through quality audits. Tests conducted on 109 auditors who worked on the public accounting firm in East Java. Proxied competence level of
ONIZ ULFA PERMATA +2 more
doaj +1 more source
British Educational Research Journal, EarlyView.Abstract Character education research is often constrained by blunt methodological tools. Surveys capture breadth without depth; case studies offer richness but lack replicability; and randomised controlled trials (RCTs), though indispensable at the policy level, are costly, disruptive and ill‐suited to everyday practice with individual pupils.
Shane McLoughlin
wiley +1 more source
OPINI AUDIT GOING CONCERN SERTA FAKTOR-FAKTOR YANG MEMPENGARUHI
Accounting Profession Journal (APAJI), 2020 Going concern audit opinion is the opinion of the auditor about whether an audited company can maintain its going concern or survival at least in the next one year.
Ni Nyoman Tulia, I Ketut Sunarwijaya, I Nyoman Kusuma Adnyana Mahaputra
doaj
The determinants of audit reporting on going concern [PDF]
Anali 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
Akrual: Jurnal Akuntansi, 2015 This study aimed to analyze the indicators that affect the auditor in providing a going concern audit opinion to the companies that listed on the Indonesian Stock Exchange in 2014.
Lintang Trenggono, Ni Nyoman Alit Triani
doaj +1 more source