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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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Going Concern Audit Opinion for Indonesian Banking Companies
Value Relevance: Jurnal AkuntansiThis 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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Determinants of going-concern audit opinions: evidence from Vietnam stock exchange-listed companies
Cogent Economics and Finance, 2022Duc Hieu Pham
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Does a Manager Respond to a Going-Concern Audit Opinion with an Asymmetry in Gain and Loss?
Sustainability, 2021Taewoo Kim
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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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Opinion Shopping, Prior Opinion, Audit Quality, Financial Condition, and Going Concern Opinion
Journal of Asian Finance, Economics and Business (discontinued), 2020Meilda Wiguna, Eka Hariyani
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Auditors’ propensity and accuracy in issuing going-concern modified audit opinions for charities
Accounting and Finance, 2022Roger Simnett +2 more
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