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

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