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Dody Hapsoro,Tiara Rani Santoso
Pág. 143 - 152
The increased fraud of financial statements shows the low role of external auditors in providing a quality audit report. The purpose of this paper is to analyze the effect of the length of the audit firm-client relationship, abnormal audit fees and audit...
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Zahra Abolverdi,Ali Kheradmand
Pág. 723 - 729
This study aims to evaluate the effect of earnings management on type of auditor report in the companies listed on Tehran Stock Exchange (TSE). To measure earnings management, the modified Jones model based on discretionary accruals is used. The audit re...
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Nancy Chun Feng, Daniel G. Neely
Pág. 176 - 196
Going concern opinions (GCOs) indicate that auditors have significant doubt about an entity?s ability to continue operation one year after the financial statement date. This study addresses the following research questions: What are the factors that moti...
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Baqarina Hadori,Bambang Sudibyo 10.21831/economia.v10i1.4094
Pág. 48 - 64
Abstrak: Analisis Pengaruh Kualitas Finansial Perusahaan, Kualitas Auditor, Dan Kualitas Perekonomian Terhadap Opini Audit (Going Concern). Penelitian ini bertujuan untuk menguji pengaruh faktor keuangan dan faktor non-keuangan terhadap pemberian opini a...
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Junaidi Junaidi,Harun Pamungkas Apriyanto,Nurdiono Nurdiono,Eko Suwardi
Pág. 439 - 448
This study aimed to examine the effect of auditor tenure in artificial rotation on audit quality. Tenure shows the relationship between the audit firms and a client that is measured in years. Artificial rotation of auditor (audit firm) indicates a condit...
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Bambang Hartadi
Pág. 483 - 490
Audit opinion theoretically should be used as a good early warning by the investors. This istrue, especially, because the going concern opinion should provide the real company performancethan can be used by the market to predict the ability of company to...
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S. Joseph Durden,John Sennetti
Pág. 79 - 89
Because of asymmetric payoffs to the auditor, bankrupt local governmental units are unlikely to receive going concern audit opinions (GCOs). To increase this likelihood¸ we propose a framework to increase the evidence to support this opinion. We then app...
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Paula Cardwell,John Sennetti,Linda Poulson
Pág. 179 - 193
We investigate whether the appearance of audit committee independence, e.g., outside membership as defined by the Sarbanes-Oxley Act of 2002 (SOA), is necessarily related to effective independence, e.g., the audit committee?s support of an auditor?s goin...
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