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ANALISIS PENGARUH DEBT DEFAULT, KUALITAS AUDIT, OPINION SHOPPING DAN KEPEMILIKAN PERUSAHAAN TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN [PDF]

open access: yes, 2012
This study aims to analyze and provide empirical evidence of the influence of debt defaul, quality audit, opinion shopping, ownership of companies (managerial ownership and institutional ownership on the probability of receiving a going concern opinion ...
IRFANA, Muhammad Jauhan, MUID, Dul
core  

Ideal Molecular Sieving with a Dense MOF for Helium Upgrading with Highly Diffusion Selective Mixed Matrix Membranes

open access: yesAdvanced Functional Materials, EarlyView.
The separation of Helium gas from natural gas is challenging but highly important. MIL‐116(Ga), a “non‐porous” metal–organic framework is used as a molecular sieve to separate He from CH4. Druse‐like MIL‐116(Ga) particles are integrated into polysulfone mixed matrix membranes.
Ayisha Komal   +10 more
wiley   +1 more source

PENGARUH FAKTOR KEUANGAN DAN NON KEUANGAN TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN [PDF]

open access: yes, 2012
This study aims to examine the influence of financial distress, debt default, disclosure, auditor reputation,opinion shopping, and audit lag prior to the granting by the auditor's going concern opinion.
ASTUTI, Irtani Retno, DARSONO , Darsono
core  

Going-concern opinions, executive tenure and gender

open access: yesCorporate Ownership and Control, 2015
Regulators in the USA and elsewhere have shown renewed interest in auditors’ judgments related to going-concern modified (GC) audit reports. Such judgments involve evaluating management’s plans, and prior research suggests that executive turnover is associated with significant organizational changes.
openaire   +1 more source

Understanding and Optimizing Li Substitution in P2‐Type Sodium Layered Oxides for Sodium‐Ion Batteries

open access: yesAdvanced Functional Materials, EarlyView.
This work explores Li‐substituted P2 layered oxides for Na‐ion batteries by crystallographic and electrochemical studies. The effect of lithium on superstructure orderings, on phase transitions during synthesis and electrochemical cycling and on the interplay of O‐ versus TM‐redox is revealed via various advanced techniques, including semi‐simultaneous 
Mingfeng Xu   +5 more
wiley   +1 more source

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

open access: yesAkuntansi 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   +1 more
doaj   +1 more source

Weighing the Public Interest [PDF]

open access: yes, 2006
In 1981, the AICPA addressed the issue of going concern status through SAS 34, The Auditor\u27s Considerations When a Question Arises About an Entity\u27s Continued Existence.
Akers, Michael   +2 more
core   +1 more source

Quantum Emitters in Hexagonal Boron Nitride: Principles, Engineering and Applications

open access: yesAdvanced Functional Materials, EarlyView.
Quantum emitters in hexagonal boron nitride have emerged as a promising candidate for quantum information science. This review examines the fundamentals of these quantum emitters, including their level structures, defect engineering, and their possible chemical structures.
Thi Ngoc Anh Mai   +8 more
wiley   +1 more source

OPINI AUDIT GOING CONCERN SERTA FAKTOR-FAKTOR YANG MEMPENGARUHI

open access: yesAccounting Profession Journal (APAJI), 2020
Going concern audit opinion is the opinion of the auditor about whether an audited company can maintain its going concern or survival at least in the next one year.
Ni Nyoman Tulia, I Ketut Sunarwijaya, I Nyoman Kusuma Adnyana Mahaputra
doaj  

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