Results 281 to 290 of about 218,338 (329)
Managerial Ability and the Accuracy of the Going Concern Opinion
Accounting and the Public Interest, 2018 ABSTRACT Current audit guidance directs the auditor to modify their opinion in the presence of significant doubt about their client's ability to continue as a going concern. This paper examines whether managerial ability influences the accuracy of auditors' going concern information signal.
Nathan R. Berglund +2 more
semanticscholar +3 more sources
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Meditari Accountancy Research, 2020
Purpose The purpose of this paper is to develop a model for assessing the audit evidence of the going-concern (GC) assumptions underlying the preparation of financial statements. Design/methodology/approach This research analyses 678 audit opinions of
Marco Maffei +2 more
exaly +2 more sources
Purpose The purpose of this paper is to develop a model for assessing the audit evidence of the going-concern (GC) assumptions underlying the preparation of financial statements. Design/methodology/approach This research analyses 678 audit opinions of
Marco Maffei +2 more
exaly +2 more sources
Predicting going concern opinion with data mining
Decision Support Systems, 2008The auditor is required to evaluate whether substantial doubt exists about the client entity's ability to continue as a going concern. Accounting debacles in recent years have shown the importance of proper and thorough audit analysis. Since the 80s, many studies have applied statistical techniques, mainly logistic regression, as an automated tool to ...
David Martens +2 more
exaly +4 more sources
The Auditor's Going Concern Opinion Decision: A Pilot Study
International Journal of Auditing, 1999This research attempts to find empirical evidence of ex ante factors relating to the economic trade‐offs that an auditor faces when deciding whether or not to disclose going concern uncertainties in an audit report in a non‐litigious continental European setting, Belgium. The research methodology consists of univariate and logistic regression analysis.
Ann Vanstraelen
exaly +3 more sources
The impact of auditor conservatism on accruals and going concern opinion: Iranian angle
International Journal of Islamic and Middle Eastern Finance and Management, 2018Purpose The purpose of this study is to examine high-quality auditors’ conservatism in Iran market based on the classification of Tehran Stock Exchange (TSE) in terms of their reaction to client’s earnings management behavior and their limitations to ...
Hossein Tarighi
exaly +2 more sources
NON-FINANCIAL FACTORS IN THE GOING-CONCERN OPINION
, 2015 This paper describes the influence of tenure, auditor reputation, disclosure, and the size of the client company on a going concern opinion. Audit opinion issued by the auditoris expected by users of the quality of information, because as the basis for investment decisions.
Junaidi, Junaidi, Hartono, Jogiyanto
openaire +3 more sources
Factors Affecting Audit Opinion Going Concern [PDF]
Advances in Economics, Business and Management Research, 2022 This study discusses the effect of firm size, leverage, profitability, liquidity, and audit quality on going concern audit opinions. The sample of this study was obtained using a purposive sampling method with a focus on manufacturing companies listed on
Zulfikar Zulfikar, Dian Anggarini
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The going-concern opinion and the adverse credit rating: an analysis of their relationship
Accounting Research Journal, 2021Purpose The purpose of this study is to examine the relationship between going-concern (GC) opinions issued by the Big 4 audit firms and adverse credit ratings from the two largest credit rating agencies (CRAs) – Standard & Poor’s (S&P) and Moody’s ...
Matthew Strickett, D. Hay, David Lau
semanticscholar +1 more source
Study of Going Concern Opinions
SSRN Electronic Journal, 2015Findings indicate that a Shumway method of decomposition of individual ratios is more explanatory of the existence of going concerns than a summary Altman Z score. Obfuscation of financial statement information appears to occur when going-concern footnotes are reported.
Zane Swanson, John Theis
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Going-Concern Opinions and Corporate Governance
SSRN Electronic Journal, 2018This paper looks into the issuance of auditor’s going-concern opinions and investigates how it triggers subsequent changes in corporate governance, specifically, the corporate control, executive compensation and management turnover. Using a difference-in-difference approach with the exogenous shock of Auditing Standard No. 5 (AS5) in 2007, we find that
Ning Ren, Yun Zhu
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