Results 31 to 40 of about 13,632 (280)
Determinan Penerimaan Opini Audit Going Concern pada Perusahaan Property dan Real Estate
Jurnal Kajian Akuntansi, 2017 The purposes of this research are to examine the influence of tenure audit, opinion shopping and auditor reputation on acceptance of going concern audit opinion. This research was done to the sub sectors and property company in 2013-2015.
Sisca Yuridiska Sari +1 more
doaj +1 more source
Jurnal Akuntansi dan Keuangan Indonesia, 2011 Responsibilities of auditors currently do not only focus on assessing the fairness of financial statements and detecting fraud, but also assess the company's ability to maintain its survival.
Mirna Dyah Praptitorini, Indira Januarti
doaj +1 more source
FACTORS AFFECTING THE FINANCIAL AND NON-FINANCIAL RATIOS ON GOING-CONCERN AUDIT OPINION
Assets: Jurnal Akuntansi dan Pendidikan, 2021 This study aims to determine the factors affecting the financial and non-financial ratios' ongoing concern audit opinion. Data were obtained from 31 property and real estate sub-sector companies listed on the Indonesia Stock Exchange (IDX) from 2014-2017,
Icuk Rangga Bawono +2 more
doaj +1 more source
Riset 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
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
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Abnormal Audit Fees and Audit Opinion – Further Evidence from China's Capital Market
China Journal of Accounting Research, 2010 The existing literature on audit opinion shopping provides inconsistent evidence on whether such shopping has any association with abnormal audit fees.
Zanchun Xie, Chun Cai, Jianming Ye
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
China Journal of Accounting Studies, 2021 Listed companies commonly appoint their incumbent annual auditors to audit a target company during a merger and acquisition (M&A). However, some companies choose an alternative auditor to perform the M&A audit.
Yang Han, Xi Wu, Shangkun Liang
doaj +1 more source
Relationship between Change of Independent Auditor and Change of Audit Opinion [PDF]
مجله دانش حسابداری, 2013 The objective of this study is to investigate the effect of auditor change on audit opinion change, during a period of 9 years from 2002 to 2010. The study sample consists of 243 firms, listed in Tehran Stock Exchange.
doaj +1 more source
Opinion-Shopping: Partner versus Firm-Level Evidence [PDF]
SSRN Electronic Journal, 2016 Estudiamos las estrategias empresariales para conseguir informes de auditoria con opiniones mas favorables, tanto a nivel de firma como de socio. Utilizando la metodologia de Lennox (2000) y la comparacion entre la opinion pre y post cambio de auditor, proporcionamos evidencia de la existencia de compra de opinion a traves del cambio voluntario de ...
García, B. +2 more
openaire +2 more sources