Results 51 to 60 of about 218,338 (329)
Binus Business Review, 2013 This study aims to analyze the effect of auditor switching and audit quality on going concern audit opinion in listed manufacturing companies of the Indonesia Stock Exchange (BEI) in the year 2006 to 2008.
Arlen Djunaidi, Gatot Soepriyanto
doaj +1 more source
Riset Akuntansi dan Keuangan Indonesia, 2023 A going concern audit opinion is an audit opinion given on an entity’s financial statements when its conditions differ from the assumption of business continuity.
Yuli Tri Cahyono +3 more
semanticscholar +1 more source
The Impact of a Going-Concern Audit Opinion on Board of Directors
Journal of Corporate Governance, Insurance, and Risk Management, 2016 Paper examines the impact of a going-concern audit opinion on the corporate governance, measured by the changes in board of directors’ composition. External auditor’s opinion is used as a measure to address agency problems in companies. We examine this impact on sample of 55 companies listed on the Banja Luka Stock Exchange which have received going ...
Todorovic, Igor, Poljasevic, Jelena
openaire +2 more sources
JAAF (Journal of Applied Accounting and Finance), 2019 Going Concern Opinion issued by auditor when there is doubt of a company’s ability to continue as going concern. This research have the objective to determine the relationship between Previous Audit Opinion, Audit Tenure and Liquidity with Going Concern ...
Cindy Saputra Kuswara, Ery Yanto
semanticscholar +1 more source
Effect of Financial Distress on Going Concern Audit Opinion
Formosa Journal of Science and Technology, 2023 This study aims to determine the effect of financial distress and the previous year's audit opinion on going concern audit opinion. The analysis technique used is the modified Altman method and logistic regression analysis with the help of SPSS version ...
B. Audry, D. Setyawati
semanticscholar +1 more source
Jurnal Akuntansi Indonesia, 2014 This research aimed to show empirical proves about the effect of financial distress and audit client tenure to an acceptance of going concern audit opinion.
Dhama Lisan Shidqi, Sutapa Sutapa
doaj +1 more source
JURNAL EKSPLORASI AKUNTANSI, 2023 This study aims to provide empirical evidence regarding the effect of prior opinion, debt default, and financial condition on going concern audit opinion.
Luthfi Alif Wibawa, Erly Mulyani
semanticscholar +1 more source
DETECTION OF GOING CONCERN AUDIT OPINION BASED ON DISCLOSURE, FINANCIAL CONDITION AND OPINION SHOPPING [PDF]
, 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
An analysis of determinants of going concern audit opinion: Evidence from Spain stock exchange
Intangible Capital, 2016 Purpose: The main objective of this article is to go in-depth into the relationship between going concern audit opinion and certain characteristics of the company and auditor, including financial decline. Design/methodology/approach: A Logit analysis was
Jose Luis Gallizo, Ramon Saladrigues
doaj +1 more source
PENGARUH OPINION SHOPPING DAN DISCLOSURE TERHADAP OPINI AUDIT GOING CONCERN DIMODERASI PRIOR OPINION [PDF]
, 2021 Penelitian ini bertujuan untuk membuktikan adanya pengaruh opinion shopping dan disclosure terhadap opini audit going concern dengan prior opinion sebagai variabel moderasi.
Widiasari, Anggie
core