Search Results - subject:"Going concern audit opinion"

Determinants of going-concern audit opinions: evidence from Vietnam stock exchange-listed companies

In: Cogent Economics & Finance 10 (2022) 1, pp. 1-13

In this study, we aim to examine the effect of company and auditor characteristics on the issuance of going-concern opinions. The study population encompasses all financially distressed manufacturing companies listed on the Vietnam Stock Exchange during 2010-2019. The results indicate that the...

Persistent link: https://www.econbiz.de/10015074181

Determinants of going-concern audit opinions : evidence from Vietnam stock exchange-listed companies

Pham Duc Hieu - In: Cogent economics & finance 10 (2022) 1, pp. 1-13

Persistent link: https://www.econbiz.de/10014500368

Audit partner rotation, and its impact on audit quality: Evidence from India

Mohapatra, Partha; Ajit, D.; Kuntluru, Sudershan - In: Cogent Economics & Finance 9 (2021) 1, pp. 1-20

by discretionary accruals and going concern audit opinion. The study finds that other factors like loss year, size of the …

Persistent link: https://www.econbiz.de/10014001515

Audit partner rotation, and its impact on audit quality : evidence from India

Mohapatra, Partha; Ajit, D.; Kuntluru, Sudershan; Athira A - In: Cogent economics & finance 9 (2021) 1, pp. 1-20

by discretionary accruals and going concern audit opinion. The study finds that other factors like loss year, size of the …

Persistent link: https://www.econbiz.de/10013184101

Do over-conservative going concern audit opinions exist? : evidence from the prediction model approach

Yu, Chun-Chan; Huang, Hua Wei; Yang, Ya-Chih; Xie, Anxuan - In: Economics letters 212 (2022), pp. 1-5

Persistent link: https://www.econbiz.de/10013442014

The effects of audit client tenure, audit lag, opinion shopping, liquidity ratio, and leverage to the going concern audit opinion

Simamora, Rahmat Akbar; Hendarjatno, Hendarjatno - In: Asian journal of accounting research 4 (2019) 1, pp. 145-156

Persistent link: https://www.econbiz.de/10012113432

Short selling prior to going concern disclosures

Huang, Jian; Wang, Lei; Yu, Han; Zhang, Zhen - In: Accounting and business research 51 (2021) 4, pp. 390-420

Persistent link: https://www.econbiz.de/10012586953

The impact of noncompliance and internal control deficiencies on going concern audit opinions and viability of nonprofit charitable organizations

Feng, Nancy Chun - In: Journal of accounting, auditing & finance : JAAF 35 (2020) 3, pp. 637-664

Persistent link: https://www.econbiz.de/10012231161

Client conservatism and auditor-client contracting

DeFond, Mark L.; Lim, Chee Yeow; Zang, Yoonseok - In: The accounting review : a publication of the American … 91 (2016) 1, pp. 69-98

Persistent link: https://www.econbiz.de/10011482675

Mandatory audit firm rotation and audit quality

Kim, Hakwoon; Lee, Hyoik; Lee, Jong Eun - In: The journal of applied business research 31 (2015) 3, pp. 1089-1106

Persistent link: https://www.econbiz.de/10011304741