Results 61 to 70 of about 4,698 (217)

Analisis Faktor-Faktor yang Mempengaruhi Kecenderungan Penerimaan Opini Audit Going Concern

Jurnal Akuntansi dan Auditing Indonesia, 2009
This study provides the investigation over the acceptance of `going concern` audit opinion which can be performed by observing the company’s internal condition such as the audit quality, company’s financial condition, audit opinion prior year, company’s ...
Arga Fajar Santosa, Linda Kusumaning Wedari   +1 more
doaj  

Pengaruh financial distress, opinion shopping, prior opinion, dan audit tenure terhadap opini audit going concern

Akuntansi dan Teknologi Informasi
Purpose – This research aims to investigate the effect of financial distress, opinion shopping, prior opinion, and audit tenure on a going-concern audit opinion.
Elisabeth Sry Rahayu Sitindaon, Hendi Subandi   +1 more
doaj   +1 more source

AI voice journaling for future language teachers: A path to well‐being through reflective practices

British Educational Research Journal, EarlyView.
Abstract This study aimed to explore the perceived impact of using an AI‐powered voice journaling app in overcoming the challenges and stressors encountered by senior students enrolled in teaching practicum at an English Language Teaching Bachelor's programme.
Bora Demir, Duygu Özdemir
wiley   +1 more source

Unveiling student sentiment dynamics toward AI‐based education through statistical analysis and Monte Carlo simulation

British Educational Research Journal, EarlyView.
Abstract This study explores the multifaceted dynamics of student sentiment towards artificial intelligence (AI)‐based education by integrating sentiment analysis techniques with statistical methods, including Monte Carlo simulations and decision tree modelling, alongside qualitative grounded theory analysis.
Volkan Duran, Ercümend Ersanlı, Hurinur Çelik   +2 more
wiley   +1 more source

Audit quality and sentiment biases in going-concern opinions [PDF]

Revista Contabilidade & Finanças
This research analyzed whether audit quality reduces sentiment biases existing in an auditor's opinion. Considering that measures based on data from opinion surveys have limitations regarding interpretation, and that aggregate measures using market data ...
Carlos André Marinho Vieira, Márcio André Veras Machado   +1 more
doaj   +1 more source

A systematic review of facilitators and barriers to school staff development projects using the Consolidated Framework for Implementation Research

British Educational Research Journal, EarlyView.
Abstract This paper is a systematic literature review (SLR) of research published between 2009 and 2022 that aims to identify facilitators and barriers to implementing staff development projects (SDPs) in schools in England. Twelve research papers fulfilled all inclusion criteria and were each evaluated as being at least medium‐quality research.
David Preston, Pamela Qualter, Kevin Woods   +2 more
wiley   +1 more source

Emotional nourishment begets academic coping during the primary to secondary school transition

British Educational Research Journal, EarlyView.
Abstract The transition from primary to secondary school is widely viewed as the most demanding in a child's educational journey. Despite a wealth of research on this transition, little is known about the children's ‘lived experience’ of it across different contexts.
Peter Wood, Dave Putwain, Pedro Freitas Fernandes   +2 more
wiley   +1 more source

Is the well‐known phrase ‘small is beautiful’ true of small transnational education institutions?

British Educational Research Journal, EarlyView.
Abstract The purpose of this research is to consider the potential attractiveness of operating a small international branch campus (IBC). Drawing upon resource‐based and legitimacy theories, we examine the strengths, weaknesses, opportunities and threats associated with the business model that is based on having a small institution size.
Stephen Wilkins, Joe Hazzam
wiley   +1 more source

Framing National Education in Hong Kong: A frame analysis of power dynamics in stakeholders' competing narratives

British Educational Research Journal, EarlyView.
Abstract This article examines how national education in Hong Kong functions as a contested arena in which state and non‐state actors struggle over the meaning of citizenship, identity and schooling. Using inductive frame analysis of 319 news articles (2020–2025) from five Chinese‐ and English‐language outlets, it identifies diagnostic, prognostic and ...
Jason Cong Lin
wiley   +1 more source

The auditor's reputation, the previous year's audit opinion, and the going concern audit opinion: The moderating role of financial distress

Keberlanjutan
This study examines the effect of a public accounting firm's reputation and the previous year's audit opinion on going concern audit opinion. We use Indonesian property and real estate sector companies as the research sample.
Dhiya Ulhaq Taufiqurrahman, Suripto Suripto   +1 more
doaj