Results 41 to 50 of about 2,800,796 (292)
Keberlanjutan, 2021 The purpose of this study is to determine the effect of capital structure, liquidity, profitability, and solvency ongoing concern audit opinion on various industrial sectors on the IDX for the 2015-2019 period.
Stefani Zamili +2 more
doaj +1 more source
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 +3 more
openaire +2 more sources
The Influence of Audit Standard Compliance and Going Concern on Audit Opinions
Eduvest - Journal of Universal StudiesThe 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
Akrual: Jurnal Akuntansi, 2013 Going concern opinion is accepted by a company represents the condition and events which arises auditor’s hesitation of the company’s going concern. Going concern audit opinion used as early warning to the user of financial statements in order to prevent
Eko Budi Santoso, Ivan Yudhistira Wiyono
doaj +1 more source
Jurnal Akuntansi, 2021 This Research examines the role of audit delay, opinion shopping, financial distress, leverage, and company size on Going concern (GC) audit opinion. This research is classified as the causality research method.
Efrizal Syofyan, Kesi Okta Vianti
doaj +1 more source
Pengaruh Financial Distress, Opinion Shopping, dan Opini Audit Tahun Sebelumnya Terhadap Penerimaan Opini Audit Going Concern [PDF]
, 2022 Penelitian bertujuan menguji pengaruh financial distress, opinion shopping, dan opini audit tahun sebelumnya terhadap penerimaan opini audit going concern. Sampel digunakan adalah perusahaan manufaktur terdaftar di Bursa Efek Indonesia 2015-2019.
Endah Lestari, Hanny +2 more
core +1 more source
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
Effect of Financial Distress on Going Concern Audit Opinion
Formosa Journal of Science and Technology, 2023 This study aims to determine the effect of financial distress and the previous year's audit opinion on going concern audit opinion. The analysis technique used is the modified Altman method and logistic regression analysis with the help of SPSS version 22.
Bellinda Cindy Audry +1 more
openaire +1 more source
Riset Akuntansi dan Keuangan Indonesia, 2023 A going concern audit opinion is an audit opinion given on an entity’s financial statements when its conditions differ from the assumption of business continuity.
Yuli Tri Cahyono +3 more
doaj +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 +17 more
wiley +1 more source