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Factors Affecting Audit Opinion Going Concern [PDF]
Advances in Economics, Business and Management Research, 2022 This study discusses the effect of firm size, leverage, profitability, liquidity, and audit quality on going concern audit opinions. The sample of this study was obtained using a purposive sampling method with a focus on manufacturing companies listed on
Zulfikar Zulfikar, Dian Anggarini
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THE EFFECT OF AUDIT QUALITY, FINANCIAL DISTRESS AND AUDIT LAG ON GOING CONCERN AUDIT OPINION [PDF]
, 2022 This 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 Audit Lag Become a Signal of Going-Concern Audit Opinion?
International Journal of Economics, Business and Management Research, 2022Going-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 +2 more
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Abacus, 2008 This article examines the potential costs to Australian auditors and their clients from the issuance of first-time going-concern-modified audit opinions.
O'Connell, Brendan +2 more
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Nonprofit Stakeholder Response to Going-Concern Audit Opinions
Journal of Accounting, Auditing & Finance, 2015Using 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
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Board Gender Diversity and Going Concern Audit Opinions
SSRN Electronic Journal, 2012This 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 +2 more
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Determinant Factors in Receiving Going Concern Audit Opinions
eCo-Fin, 2019The 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
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Investor overreaction to going concern audit opinion announcements
Applied Financial Economics, 2006The 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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