Results 41 to 50 of about 2,496,814 (253)

DETECTION OF GOING CONCERN AUDIT OPINION BASED ON DISCLOSURE, FINANCIAL CONDITION AND OPINION SHOPPING [PDF]

open access: yes, 2020
Going concern shows assumptions in the financial reporting of an entity relating to the viability of an undertaking. Therefore, the role manager is critical to realize its business continuity.
Sulistyowati, Wiwit Apit   +1 more
core   +1 more source

NON-FINANCIAL FACTORS IN THE GOING-CONCERN OPINION [PDF]

open access: yes, 2010
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 auditor is expected by users of the quality of information, because as the basis for ...
Perpustakaan UGM, i-lib
core   +2 more sources

DETERMINAN OPINI AUDIT GOING CONCERN (Studi Empiris Pada Perusahaan Real Estate dan Property yang Terdaftar di BEI Tahun 2013-2015)

open access: yesRiset Akuntansi dan Keuangan Indonesia, 2018
This research aims to analyze the influence of opinion shopping, corporate growth, liquidity, the proportion of independent commissioners and audit committee on acceptance of going concern audit opinion.
Hafid Byusi, Fatchan Achyani
doaj   +1 more source

Self‐Regulated Learning Meets AI: Reinterpreting Self‐Regulation, Co‐Regulation, and Socially Shared Regulation in Human–AI Interaction

open access: yesNew Directions for Adult and Continuing Education, EarlyView.
ABSTRACT Advancing artificial intelligence (AI) has transformed learning and work, yet higher education and professional development programs have not systematically equipped learners for AI‐prevalent environments. This lack of preparation creates uncertainty regarding control, responsibility, trust, and accountability.
Moon‐Heum Cho, Jerusalem Merkebu
wiley   +1 more source

Audit Opinion and Earnings Management: Uncertainty in Going-concern [PDF]

open access: yesبررسی‌های حسابداری و حسابرسی, 2014
This study investigates the relationship between earningsmanagement and audit opinions. Qualified audit opinions are dividedin two categories: 1. qualified because of uncertainty in going-concern,and 2. qualified because of other reasons.
Mohammad Moradi   +2 more
doaj   +1 more source

Multiple Sclerosis Relapse Activity After Ozanimod Discontinuation in DAYBREAK Trial Participants

open access: yesAnnals of Clinical and Translational Neurology, EarlyView.
Multiple Sclerosis Relapse Activity After Ozanimod Discontinuation in DAYBREAK Trial Participants. ABSTRACT Objective Return of disease activity is expected when patients discontinue disease‐modifying therapy (DMT) for multiple sclerosis (MS). Some MS DMTs are associated with higher‐than‐expected disease activity (rebound) after discontinuation.
Ralf Gold   +12 more
wiley   +1 more source

Pengaruh Kualitas Audit, Opinion Shopping, Opini Going Concern Tahun Sebelumnya, Dan Solvabilitas Terhadap Penerimaan Opini Going Concern [PDF]

open access: yes, 2021
Penelitian ini bertujuan untuk menguji pengaruh kualitas audit, opinion shopping, opini going concern tahun sebelumnya, dan solvabilitas terhadap penerimaan opini going concern. Hipotesis dalam penelitian ini diuji berdasarkan regresi logistik atas 52
Pardede, Yessica Rosinta Gracella
core  

Evaluation of Digital Technologies for Home‐Based Assessment in People With Amyotrophic Lateral Sclerosis

open access: yesAnnals of Clinical and Translational Neurology, EarlyView.
ABSTRACT Objective Digital technologies hold promise for transforming healthcare by enhancing personalized treatments and offer valuable opportunities to improve patient care. Here, we evaluated several novel, self‐administered, home‐based, digital endpoints for their association with corresponding conventional standard clinical measures (primary) in ...
Arne Mueller   +14 more
wiley   +1 more source

Pengaruh struktur modal, likuiditas, profitabilitas, dan solvabilitas terhadap going concern audit opinion

open access: yesKeberlanjutan, 2021
The purpose of this study is to determine the effect of capital structure, liquidity, profitability, and solvency ongoing concern audit opinion on various industrial sectors on the IDX for the 2015-2019 period.
Stefani Zamili   +2 more
doaj   +1 more source

Neurochemical Endpoints to Inform Early‐Stage Trials of Spinocerebellar Ataxia 2 and 3 in a Multisite Setting

open access: yesAnnals of Clinical and Translational Neurology, EarlyView.
ABSTRACT Objective Neurochemical levels measured by brain MR spectroscopy (MRS) have been proposed as endpoints for clinical trials in early‐stage spinocerebellar ataxia (SCA) trials. We tested their trial‐readiness by quantifying neurochemicals in three affected brain regions in early‐stage cohorts of SCA2 and SCA3, examining their reproducibility in ...
James M. Joers   +19 more
wiley   +1 more source

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