[PDF] Top 20 Does Revenue-Expense Matching Relate To Going-Concern Audit Opinion Conditional On Firm’s Financial Distress?

... The matching principle, the basis of accrual accounting, has been a major subject of research related to earnings management, the most widely studied subject area in accounting (Donelson, Jennings, and McInnis ... See full document

... a going concern” within 12 months after a fiscal year ...entity’s going concern assumption must collect supporting and/or mitigating evidence related to that doubt and evaluate its impact on ... See full document

... of audit revenues could prevent the auditor from issuing GCs in presence of a firing threat from the ...issue going-concern opinions when pressured by their client ...of going-concerns more ... See full document

... measuring financial distress, previous studies ...between financial distress and economic distress. A firm can be financially healthy but face weak demand and become economically ... See full document

... . Business success in agriculture has a close relationship with the state of the climate. Indication of the climate change phenomenon can be observed from changes in rainfall patterns. The drop in oil prices was also ... See full document

... Audited financial statements can increase the confidence of users of financial statements on financial statements produced by the ...of Financial Statements of Financial Accounting ... See full document

... Generally speaking, economic theories alone do not contribute to the fitness of study data distribution in survival analyses. If inappropriate literature models are used, it will lead to deviation errors on study results ... See full document

... in audit report and earnings disclosure lags on listed companies in ...the audit report date increased considerably over the period of the study, particularly when Section 404 of the SOX was in ...the ... See full document

... regarding audit quality. The industry has struggled with how to define audit quality, as well as, how to identify the proper framework and indicators for assessing audit ...quality. Audit ... See full document

... between financial distress risk as proxied by Ohlson (1980) O-score and the equity ...or distress risk is commonly because of the risk, which suggested that there must not be significant positive ... See full document

... The ultimate objective of an audit is to express an opinion on the fairness with which the financial statements "present financial position, results of operations, and ch[r] ... See full document

... of financial tsunamis, so the number of samples for the post-tsunami period is set as the ...biggest firm size comprise the big size stocks; companies with the smallest firm size comprise the small ... See full document

... Unmodified opinion with a ‘Material Uncertainty Related to Going Concern’ section when GC assumption is appropriate in financial statement preparation but material uncertainty about GC exist ... See full document

... According to the researcher, these are the only two categories on the list into which the cost of the razor wire could possibly fit. The researcher also followed an external review process whereby a panel of six people ... See full document

... For further support of the small businesses, the coeffi cient used for the calculation of the assessment base for the obligatory insurance of the self-employed should be used rather than the lump sum expense. This ... See full document

... of audit works are truly met, must be founded on authentically functioning audit quality ...When audit reports or findings are free from misrepresentations, distor- tions, or bias, it is more than ... See full document

... Matching concept: the expense on impairment loss must be properly matched with the sales revenue earned in the same accounting period for the determination...  This means that the per[r] ... See full document

... experienced financial problems, and these problems ranged from temporary liquidity, need to restructure, to ultimate ...the financial characteristics of successful firm and those facing failure, in ... See full document

... of going concern prediction has recently gained further momentum and attention from financial ...Among financial distress forecasting methods, discriminant analysis was the dominant ... See full document

... of audit fees. Joshi and AL-Bastaki suggested that audit fees are significantly associated with profitability of the firms and highly profitable firms pay more audit ...independence relate to ... See full document