Results 271 to 280 of about 191,219 (299)

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
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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
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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
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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
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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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Going-concern modified audit opinions for non-profit organizations

Journal of Public Budgeting, Accounting & Financial Management, 2013
Non-profit organizations constitute an important share of the U.S. economy, and recent audit failures and GAO findings highlight the importance of auditor reporting decisions in this sector. In this study, we examine going-concern modified audit opinions for non-profit organizations.
Thomas E. Vermeer, K. Raghunandan, Dana A. Forgione   +2 more
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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

Are Going Concern Opinions Associated with Lower Audit Impact?

SSRN Electronic Journal, 2015
The 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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Do (Fe)Male Auditors Impair Audit Quality? Evidence from Going-Concern Opinions

European Accounting Review, 2014
AbstractRecent research indicates that there may be a relationship between the characteristics of the audit engagement partner and audit quality. In this paper, we examine the relationship between audit quality and the presence of a female or male audit engagement partner.
Hardies, Kris, Breesch, Diane, Branson, Joël   +2 more
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Οι καθοριστικοί παράγοντες των Going Concern Audit Opinions

Η παρούσα Διπλωματική Εργασία εξετάζει τις συνθήκες και τους παράγοντες που επη-ρεάζουν την πιθανότητα έκδοσης γνώμης ουσιώδους αβεβαιότητας ως προς τη συνέχιση δραστηριότητας (Going Concern Audit Opinion), με επίκεντρο εταιρείες εισηγμένες στο Χρηματιστήριο του Λονδίνου και δίνοντας έμφαση στον Kλάδο των Εξορύξεων κατά τη χρονική περίοδο από την 1/1 ...
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