Results 21 to 30 of about 218,338 (329)
Legal Regimes and Investor Response to the Auditor’s Going-Concern Opinion
Journal of Accounting, Auditing & Finance, 2017 Asad Kausar, Richard J Taffler
exaly +2 more sources
Jurnal Akuntansi Kontemporer, 2013 Going concern audit opinion is an opinion issued by the auditor because the auditor's doubt over the going concern of an entity. Auditor considers several factors that affect the issuance of going concern audit opinion. This research aims to examine the
Christian Sutedja
doaj +3 more sources
Going Concern Audit Opinion on Manufacturing Companies in Indonesia
, 2021 Going concern is important issue to be addressed since it determine how the business will survive. This study is entitled "Going Concern Audit Opinion on Manufacturing Companies in Indonesia. Secondary data in this study are audited financial reports and
Meilda Wiguna +5 more
core +2 more sources
Investor Sentiment and Auditor's Going Concern Opinion: Examining the Accuracy of the Auditor's Opinion and Market Reaction to It [PDF]
پژوهشهای تجربی حسابداریInvestor sentiment is effective on opportunistic managerial behavior in financial reporting. Therefore, sentiments can be expected to relate to external auditors’ risk assessment and opinion. The current research studies the relationship between investor
Manizheh Ramsheh +2 more
doaj +1 more source
Proceedings of the 23rd Asian Forum of Business Education(AFBE 2019), 2020 The research objective is to illustrate the credibility of financial statements issued by companies. The more credible the financial statements are able to provide a guarantee for the information used in decision making.
N. Triani, M. D. Yanthi
semanticscholar +1 more source
Jurnal Dinamika Akuntansi, 2010 Penelitian tentang going concern ditujukan untuk menguji secara empiris dampak kondisi keuangan corporate, perkembangan corporate dan opini audit tahun lalu terhadap opini audit going concern Data dikumpulkan dengan menggunakan content analysis dan ...
Badingatus Solikhah, Kiswanto -
doaj +1 more source
Audit quality and sentiment biases in going-concern opinions [PDF]
Revista Contabilidade & FinançasThis 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 +1 more
doaj +1 more source
Faktor-faktor Yang Mempengaruhi Opini Audit Going Concern
Jurnal Akuntansi Indonesia, 2022 The purpose of this study was to analyze the factors that influence going concern audit opinion. The population in this study were all companies listed on the Indonesia Stock Exchange.
Edy Suprianto, Ramadhani Rizal Rinardi
doaj +1 more source
OPINION ANALYSIS GOING CONCERN THROUGH AUDITOR QUALITY AND AUDITOR EXPERIENCE
Jurnal Ilmiah Bisnis dan Ekonomi Asia, 2018 The research was conducted in Malang City area with auditor as the population while the sample with pursposive sampling while the data analysis used is variable test with linkert scale and using SPPS statitisk test. In this study conducted at the Public
Retno Wulandari, Ida Nuryana
doaj +1 more source
حسابداری 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