The main purpose of our study is to provide evidence the practically consideration of auditor judgement on going concern opinion. By using quasi experimental, we found strong evidence that auditors' judgement is affected by financial indicators, evidence, and disclosure. We have another finding that consensus among auditors' judgement and the interaction effects between the three independent variables is significant
Going concern audit opinion is an opinion issued by the auditor because the auditor's doubt over the...
Purpose - It is argued that the going concern opinion is issued if auditors have a doubt about finan...
Accounting literature is replete with quantitative models that use financial ratios to identify the ...
The main purpose of our study is to provide evidence the practically consideration of auditor judgem...
The main purpose of our study is to provide evidence the practically consideration of auditor judge...
The basic goal of audit judgment research is to improve auditor decision making (Ashton 1982; Biggs ...
This study investigates influence of going concern auditor's opinion to market information. This stu...
Drawing on the relevant psychology literature, three procedural variables that could influence the a...
This paper describes the influence of tenure, auditor reputation, disclosure, and the size of the cl...
Going concern audit opinion received by a company auditor would indicate a reasonable doubt the viab...
The audit report is considered as an essential qualitative data for stakeholders, especially for an ...
A phenomenon this research linked to the mistake from auditor when giving audits opinions, therefore...
This paper describes the influence of tenure, auditor reputation, disclosure, and the size of the cl...
Companys ability to survive is a fundamental uncertainty faced in the preparation and auditing finan...
This research attempts to find empirical evidence of ex ante factors relating to the economic trade-...
Going concern audit opinion is an opinion issued by the auditor because the auditor's doubt over the...
Purpose - It is argued that the going concern opinion is issued if auditors have a doubt about finan...
Accounting literature is replete with quantitative models that use financial ratios to identify the ...
The main purpose of our study is to provide evidence the practically consideration of auditor judgem...
The main purpose of our study is to provide evidence the practically consideration of auditor judge...
The basic goal of audit judgment research is to improve auditor decision making (Ashton 1982; Biggs ...
This study investigates influence of going concern auditor's opinion to market information. This stu...
Drawing on the relevant psychology literature, three procedural variables that could influence the a...
This paper describes the influence of tenure, auditor reputation, disclosure, and the size of the cl...
Going concern audit opinion received by a company auditor would indicate a reasonable doubt the viab...
The audit report is considered as an essential qualitative data for stakeholders, especially for an ...
A phenomenon this research linked to the mistake from auditor when giving audits opinions, therefore...
This paper describes the influence of tenure, auditor reputation, disclosure, and the size of the cl...
Companys ability to survive is a fundamental uncertainty faced in the preparation and auditing finan...
This research attempts to find empirical evidence of ex ante factors relating to the economic trade-...
Going concern audit opinion is an opinion issued by the auditor because the auditor's doubt over the...
Purpose - It is argued that the going concern opinion is issued if auditors have a doubt about finan...
Accounting literature is replete with quantitative models that use financial ratios to identify the ...