Factors influencing auditors' going concern opinion
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Date
2009
Authors
Haron, Hasnah
Hartadi, Bambang
Ansari, Mahfooz A.
Ismail, Ishak
Journal Title
Journal ISSN
Volume Title
Publisher
Universite Sains Malaysia
Abstract
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.
Description
Open access article. Creative Commons Attribution 4.0 International License (CC BY 4.0) applies.
Keywords
Going concern opinion , Financial indicators , Evidence and disclosure , Consensus
Citation
Haron, H., Hartadi, B., Ansari, M. A., & Ismail, I. (2009). Factors influencing auditors' going concern opinion. Asian Academy of Management, 14(1), 1-19.