going concern audit opinion
Analysis of the Influence of Fundamental Macro and Fundamental Micro to Discolure of Corporate Social Responsibility, Ownership Structure, Financial Performance, Going Concern Audit Opinion and Value of the Firm at State-Owned Enterprises in Indonesia
... This study aims to examine and analyze the relationship between the variables of micro-finance, macro fundamental fundamentals of disclosure of corporate social responsibility, ownership structure, financial performance, ...
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Does Revenue-Expense Matching Relate To Going-Concern Audit Opinion Conditional On Firm’s Financial Distress?
... rior studies have examined whether there are associations between low financial reporting quality and a going-concern audit opinion (GCO) 1 . Several studies (Bartov, Gul, and Tsui 2000; ...
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COMPARATIVE ANALYSIS OF PRECISION PREDICTION OF LIQUIDITY STATIC, DYNAMIC LIQUIDITY AND ALTMAN Z-SCORE RELATED TO THE PROVISION OF AUDIT OPINION GOING CONCERN
... of going concern audit opinion on the companies listed in the Indonesia Stock ...of audit opinion related to going concern of a ...
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The Effect of CEO and CFO Resignations on Going Concern Opinions
... a going concern opinion on its audit report from the external ...a going concern opinion that have been found in previous ...a going concern audit ...
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Gallizo
... The going concern accounting principle acts as a basis for most of the assessment and recognition criteria used in accountancy, and therefore, the financial information is drawn up on this ...the ...
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The Development of Audit Quality Indicators
... as audit partner tenure increases, client managers’ accounting discretion also increases” ...between audit partner tenure and audit quality, supporting the auditor independence ...between ...
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Managerial Overconfidence And Going-Concern Modified Audit Opinion Decisions
... their audit reporting ...first-time going-concern audit ...first-time going-concern audit opinions to financially distressed firms with overconfident CEOs, suggesting that ...
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PENGARUH KUALITAS AUDITOR, KONDISI KEUANGAN PERUSAHAAN, OPINI AUDIT TAHUN SEBELUMNYA, PERTUMBUHAN PERUSAHAAN DAN DEBT DEFAULT TERHADAP KEMUNGKINAN PENERIMAAN OPINI AUDIT GOING CONCERN
... year audit opinions, company growth, and debt default toward the acceptance or going concern audit ...year audit opinions and debt default influence significantly toward the possibility ...
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A Survey of the Relationship between Earnings Management and Qualified Auditor Opinion in Tehran Stock Exchange
... The audit report is qualified opinion due to the uncertainty in activity and qualified report due to some reasons except uncertainty in going ...auditor opinion, the effect of financial ...
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PENGARUH KUALITAS AUDIT, OPINION SHOPPING, DEBTDEFAULT PERTUMBUHAN PERUSAHAAN DAN KONDISI KEUANGAN PERUSAHAAN TERHADAP PENERIMAAN OPINI AUDITGOING CONCERN
... opini audit going concern dibandingkan dengan perusaha- an yang lebih ...opini audit yang tidak diinginkan, dari pada perusahaan yang tidak melakukan pergantian ...dalam opinion ...
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The Initial Going-concern of Delisting Firms: An Application of Proportional Hazard Model
... apply audit opinions as an operational health checkup point to evaluate if the firm could operate normally or would fail in the future (Casterlla et ...initial going-concern modified opinion ...
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The Impact of Auditor Qualifications on Earnings Management of Companies Listed on the Borsa Istanbul Industrial Index*
... An audit report is a firm-specific letterhead as the audit firm the monolithic entity and the auditor’s opinion and signature in the case of litigation (Chow & Rice, 1982; Reichelt & Wang, ...
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IAASB. AUDIT Considerations in Respect o f Going Concern STAFF AUDIT PRACTICE ALERT JANUARY Key Messages within This Alert
... of opinion instead of adding an emphasis of matter para- ...appropriate audit evidence regarding each of the individual uncertain- ties, the auditor concludes that it is not possible to form an ...
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The Impacts of Corporate Governance, Audit System to Business Failure of Going-concern Firms
... have going concern suspect, they can change their reports to “modified unqualified opinion” from “qualified ...issuing going concern suspect reports to ...with going ...
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PENGARUH KUALITAS AUDIT, DEBT DEFAULT DAN KONDISI KEUANGAN PERUSAHAAN TERHADAP PENERIMAAN OPINI GOING CONCERN
... opini audit going concern. Untuk variabel opinion shopping menunjukkan bahwa perusa- haan di Indonesia cenderung mendapat opini going concern ketika melakukan pergantian ...
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POSSIBLE IMPACT OF THE LATEST INTERNATIONAL STANDARD OF AUDITING 570 ON THE RATE OF GOING CONCERN OPINION ISSUANCE IN MALAYSIA
... poor audit quality (Enron, WorldCom, etc) and the issuance of Sarbanes-Oxley Act in 2002 (Bellovary, Giacomino, & Akers, ...appropriate audit evidence about the appropriateness of management’s use of ...
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Audit Engagement Risk and the Propensity of Issuing Going-Concern Opinion – Does Audit Firm Tenure Matter?
... (incorrect going-concern reports), the impact of audit firm tenure on the likelihood of going-concern opinions would be less pronounced for firms with Big 4 auditors than for firms with ...
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Does Audit Quality Mediate the Effect of Auditor Tenure, Abnormal Audit Fee and Auditor's Reputation on Giving Going Concern Opinion?
... the audit engagement, so it can produce a good quality ...significant audit quality degradation because the fee received is too high or too low (IAPI, Peraturan Pengurus Nomor 2 Tahun, ...of audit ...
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Rhetoric in standard setting : the case of the going-concern audit
... on audit reporting (subsequently SAS 600) (APB, ...the going concern problem (Accountancy, ...the audit emphasis, in matters of doubt about a going concern, from qualified ...
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Easing the heavy hand: humanitarian concern, empathy, and opinion on immigration
... of concern for the welfare of others on immigration policy attitudes after controlling for general beliefs about how equitably resources should be distributed in ...
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