Results 11 to 20 of about 4,648 (216)

Opinion Shopping to Avoid a Going Concern Audit Opinion and Subsequent Audit Quality

Auditing: A Journal of Practice & Theory, 2018
SUMMARY Despite regulatory concerns over opinion shopping (OS) behavior, there exists little systematic evidence on the prevalence and consequences of OS to avoid a going concern opinion (GCO). Using Lennox's (2000) framework to identify OS, we find that distressed firms successfully engage in OS to avoid a GCO.
Heesun Chung, Catherine Heyjung Sonu, Yoonseok Zang, Jong-Hag Choi   +3 more
openaire   +2 more sources

Going Concern Audit Opinion on Manufacturing Companies in Indonesia

Jurnal Akuntansi Keuangan dan Bisnis, 2021
Going concern is important issue to be addressed since it determine how the business will survive. This study is entitled "Going Concern Audit Opinion on Manufacturing Companies in Indonesia. Secondary data in this study are audited financial reports and annual financial reports of manufacturing companies listed on the IDX for the 2013-2017 period. The
Meilda Wiguna, null Hardi, Eka Hariyani
openaire   +1 more source

The Influence of Audit Standard Compliance and Going Concern on Audit Opinions

Eduvest - Journal of Universal Studies
The aim of this research is to examine the effects of following auditing standards and going concern criteria on audit views in consumer non-cyclical companies listed on the Indonesia Stock Exchange for the years 2021–2023. 327 businesses' secondary data is used in this quantitative research.
Farra Ayu Bestari, Herman Ruslim
openaire   +2 more sources

DETERMINANT GOING CONCERN AUDIT OPINION: AUDIT DELAY AS MODERATING VARIABLE

AKUNTABILITAS, 2022
Going concern (GC) audit opinion is an opinion given when the auditor has doubts about the going concern of a company. The purpose of this research is to find out the effect of company growth (CG) and audit tenure (AT) with audit delay (AD) as moderating to GC audit opinion.
Amalia Islami, Mukhtaruddin Mukhtaruddin, Kencana Dewi, Asfeni Nurullah   +3 more
openaire   +1 more source

Determining Parental Factors for Clinical Trial Attrition in Pediatric Acute Lymphoblastic Leukemia

Pediatric Blood &Cancer, EarlyView.
ABSTRACT Background/Objectives Despite high enrollment rates on Children's Oncology Group (COG) protocols, attrition after initial consent is challenging, introducing bias and prolonging trial completion. While adult oncology literature has identified predictors of withdrawal, little is known about caregiver decision‐making for child participation in ...
Kimberly L. Stathas, Jakob Q. Weiss, Kellee N. Parker, Cathy Lee‐Miller   +3 more
wiley   +1 more source

Pathways and pitfalls: a qualitative study of student experiences in biomedical science education

FEBS Open Bio, EarlyView.
Biomedical science students from underrepresented backgrounds face barriers including financial strain, disrupted laboratory access and cultural exclusion. Peer networks provide vital support when institutional systems are difficult to navigate. To create inclusive learning environments and achieve academic success, educators should blend active, hands‐
Olivia J. Russell, Cassy Ross, Panagiota S. Filippou, Bruno Silvester Lopes, Dominic Gilchrist, Paul Dean, Kamar Ameen‐Ali, Tora K. Smulders‐Srinivasan, Ahmad A. Khundakar   +8 more
wiley   +1 more source

Self‐Regulated Learning Meets AI: Reinterpreting Self‐Regulation, Co‐Regulation, and Socially Shared Regulation in Human–AI Interaction

New Directions for Adult and Continuing Education, EarlyView.
ABSTRACT Advancing artificial intelligence (AI) has transformed learning and work, yet higher education and professional development programs have not systematically equipped learners for AI‐prevalent environments. This lack of preparation creates uncertainty regarding control, responsibility, trust, and accountability.
Moon‐Heum Cho, Jerusalem Merkebu
wiley   +1 more source

Deep Learning Pose Estimation for Phenotyping of Co‐Occurring Hyperkinetic Movement Disorders

Annals of Clinical and Translational Neurology, EarlyView.
ABSTRACT Objective To explore whether routine outpatient video combined with deep learning‐based pose estimation and clinically interpretable kinematic features can support multi‐label phenotyping of co‐occurring hyperkinetic movement disorders (HMDs).
Laura Cif, Diane Demailly, Gabriella A. Horvàth, Juan Dario Ortigoza Escobar, Nathalie Dorison, Mayté Castro Jiménez, Cécile A. Hubsch, Thomas Wirth, Gun‐Marie Hariz, Sophie Huby, Morgan Dornadic, Zohra Souei, Muhammad Mushhood Ur Rehman, Simone Hemm, Mehdi Boulaymen, Eduardo M. Moraud, Jocelyne Bloch, Xavier Vasques   +17 more
wiley   +1 more source

Water Permeates and Plasticizes Amorphous Carbon Dots: Unraveling the Inner Accessibility of the Nanoparticles by Glass Transition Studies

Advanced Materials, EarlyView.
The water permeability of amorphous carbon dots (CDs) is demonstrated by investigating their plasticization. Novel polyamide‐based and amorphous nanoparticles are synthesized by controlling their inner packing density. Water plasticization is evidenced by the decrease of the CDs glass transition temperature with increasing the hydration degree.
Elisa Sturabotti, Valerio Di Lisio, Lucia Cardo, Alessandro Camilli, Estela Moretón Alfonsín, Daniele Cangialosi, Amaia Iturrospe Ibarra, Arantxa Arbe, Maurizio Prato   +8 more
wiley   +1 more source

THE EFFECTS OF AUDIT LAG, OPINION SHOPPING, LEVERAGE, AND PROFITABILITY TO THE GOING CONCERN AUDIT OPINION

JURNAL AKUNTANSI DAN AUDITING, 2020
This study aims to determine the effect of audit lag, opinion shopping, leverage and profitability to the going concern audit opinion. The independent variables used in this study are audit lag, opinion shopping, leverage and profitability. The dependent variable used in this study is the going concern audit opinion.
openaire   +1 more source