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Determinants of the Acceptance of Going Concern Audit Opinions
Budapest International Research and Critics Institute (BIRCI-Journal), 2022Aldrin Winata +4 more
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Are Going Concern Opinions Associated with Lower Audit Impact?
SSRN Electronic Journal, 2015The issuance of going concern (GC) opinions by auditors has been accepted, a priori, as a measure of auditor independence and quality throughout the literature (DeFond Zhang 2014). Recent findings suggest researchers should reconsider the validity of this measure.
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THE EFFECT OF AUDIT QUALITY, FINANCIAL DISTRESS AND AUDIT LAG ON GOING CONCERN AUDIT OPINION
2022This study aims to examine the effect of audit quality, financial distress, and audit lag, going concern audit opinions on transportation sector companies listed on the Indonesia Stock Exchange (IDX) in 2016-2020. The type of data used is secondary data in the form of audited financial reports and independent auditor reports obtained from the IDX ...
Andriyani, Ria, Dyatmiko, Ruruh
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Does a Manager Respond to a Going-Concern Audit Opinion with an Asymmetry in Gain and Loss?
Sustainability, 2021Taewoo Kim
exaly
The Incremental Information Content of the Going-Concern Audit Opinion
Journal of Accounting, Auditing & Finance, 1994Sandra K. Fleak, Earl R. Wilson
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Auditor’s going-concern opinion prediction: the case of Slovenia
Economic Research-Ekonomska Istrazivanja, 2022Timotej Jagric, Daniel Zdolsek
exaly
Determinants of going-concern audit opinions: evidence from Vietnam stock exchange-listed companies
Cogent Economics and Finance, 2022Duc Hieu Pham
exaly