Results 81 to 90 of about 191,219 (299)

The auditor's opinion on the going concern and corporate bankruptcy by the moderating role of conservatism in companies listed on the Tehran Stock Exchange

open access: yesحسابداری و شفافیت مالی, 2023
Purpose: The purpose of this study is to assess the going concern opinion and bankruptcy by the moderating role of accounting conservatism in companies listed on the Tehran Stock Exchange. Methodology: For this purpose, 137 companies listed on the Tehran
Shekoufeh Nekoueizadeh
doaj  

‘They just want the perfect kids on show’: The illegal exclusion of children with special educational needs and disabilities from primary schools

open access: yesBritish Educational Research Journal, EarlyView.
Abstract Guidance from the Department for Education stipulates that permanent exclusions should only be used as a last resort and where there is potential for harm to come to anyone in the school setting. Suspensions are positioned as a tool to communicate to a pupil that their behaviour is in breach of the school's behaviour policy.
Megan Whitehouse
wiley   +1 more source

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

open access: yesJurnal 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   +1 more
doaj  

Faktor - Faktor Yang Mempengaruhi Kecenderungan Penerimaan Opini Audit Going Concern Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2008-2012 [PDF]

open access: yes, 2014
This study aims to predict the effect of audit quality, financial condition, the growth of the company, the previous year's audit opinion, firm size, and debtto- equity ratio of the tendency of going-concern audit opinion.
, Dra. Nursiam, Ak, M.H   +1 more
core  

Managerial Overconfidence And Going-Concern Modified Audit Opinion Decisions

open access: yesJournal of Applied Business Research (JABR), 2015
We examine how auditors perceive managerial overconfidence during audit reporting by testing the relationship between managerial overconfidence and the likelihood of issuing a first-time going-concern modified audit opinion to financially distressed firms.
Gayoung Ji, Jong Eun Lee
openaire   +2 more sources

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

open access: yesBritish 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   +2 more
wiley   +1 more source

ANALISIS FAKTOR-FAKTOR PENERIMAAN OPINI AUDITOR DENGAN MODIFIKASI GOING CONCERN (Studi Empiris di Bursa Efek Indonesia)

open access: yesJurnal Ilmiah Akuntansi dan Bisnis, 2014
This research aimed to determine the effect of audit quality, prior year auditor’s opinion, company growth, company size, audit delay, and the expertise of audit committee on the acceptance of auditor’s opinion with going concern modification, both ...
Angga Patria Gama, Sri Astuti
doaj  

Pengaruh Opinion Shopping, Reputasi Auditor, Disclosure, dan Ukuran Perusahaan terhadap Penerimaan Opini Audit Going Concern pada Perusahaan Manufaktur 2011-2013 yang Listing di Bursa Efek Indonesia [PDF]

open access: yes, 2014
The users of financial statements need informations as a basic of their economic decision making. Not only in judging the fairness of financial report or detecting a fraud, but also auditors have responsibility to judge the company ability to maintain ...
Diyanto, V. (Volta), Putri, T. W. (Tria)
core  

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

open access: yesBritish 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   +2 more
wiley   +1 more source

Faktor-faktor Non Keuangan yang Mempengaruhi Dikeluarkannya Opini Going Concern [PDF]

open access: yes, 2013
This study aims to examine the influence of auditor reputation, audit tenure, disclosure and opinionshopping to the auditors going concern opinion. Hypothesis (1) auditor reputation positively effect onthe provision by the auditors going concern opinion.
Mutmainah, S. (Siti)   +1 more
core   +1 more source

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