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Guidance for Use of Artificial Intelligence in Community Pharmacy Practice: Perspectives and Needs of Pharmacists in Ontario, Canada. [PDF]

Pharmacy (Basel)
Austin Z, Gregory P.
europepmc   +1 more source

Bringing biomass out from behind the scenes: An alternative approach to biomass policy design for a sustainable transition to net zero

Taylor D, Röder M.
europepmc   +1 more source

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Does Audit Lag Become a Signal of Going-Concern Audit Opinion?

International Journal of Economics, Business and Management Research, 2022
Going-concern opinion is an auditor's opinion based on the client's financial statements, which have financial problems. The company avoids this opinion because it will significantly affect the attitude of investors in the future. This study analyzes various factors that potentially affect the provision of going-concern audit opinions in Indonesia ...
Sigit Handoyo, Aditya Pandu Wicaksono, Fuadi Arif Aditya   +2 more
openaire   +1 more source

Nonprofit Stakeholder Response to Going-Concern Audit Opinions

Journal of Accounting, Auditing & Finance, 2015
Using a sample of industry-diverse nonprofit organizations, we find support for stakeholders’ use of nonprofit going-concern audit opinion (GCO) reports. We study the reactions of the three largest nonprofit stakeholder groups: donors, service recipients, and managers.
Keval Amin, Erica E. Harris
openaire   +1 more source

Board Gender Diversity and Going Concern Audit Opinions

SSRN Electronic Journal, 2012
This paper examines the relation between gender diversity on the board of directors and the likelihood that a company receives an emphasis of matter going concern audit opinion. Gender diversity on the board and the audit committee is examined.
Law Chapple, Larelle, Kent, Pamela, Routledge, James   +2 more
openaire   +1 more source

Investor overreaction to going concern audit opinion announcements

Applied Financial Economics, 2006
The finance literature extensively documents the existence of stock market anomalies, such as the January effect, the day of the week effect and the small firm effect. Many of these anomalies were discovered or clarified while investigating what has come to be known as the overreaction hypothesis.
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Determinant Factors in Receiving Going Concern Audit Opinions

eCo-Fin, 2019
The aims of this study is to determine whether or not there is (1)Impact of the Sustainability Report (SR) and company’s size towards acceptance of opinions going concern, (2) The Sustainability Report (SR) is categorized into three different dimensional disclosures based on guidelines made by the Global Reporting Initiative (GRI) that is The G4 ...
Rina Aprilyanti, Surachmat Wijaya
openaire   +1 more source

Going Concern Audit Opinion for Indonesian Banking Companies

Value Relevance: Jurnal Akuntansi
This research aims to determine the influence of company size, audit quality, profitability, and leverage ongoing concern audit opinion. This research analyzes banking companies listed on the Indonesia Stock Exchange for 2020-2022. The data used is secondary data from the company's annual financial reports.
null Junaedy, Rosita Ibrahim
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Factors Affecting Audit Opinion Going Concern

Advances in Economics, Business and Management Research, 2022
Zulfikar Zulfikar, Dian Anggarini
openaire   +1 more source