Overall, our results suggest that an audit partner's characteristics have incremental impact on the audit opinion issued and the quality of such opinion.Wenching ChangHelen Choysocial science electronic publishingChange, W., C. Helen, 2010. Audit Partner Characteristics and Going-Concern Opinions. ...
We use the likelihoodthat an auditor issues a going-concern opinion (GCO), conditional on the client's financial situation, as an indicator of audit quality. Using a sample of 7105 financially distressed, private Belgian companies, we find that female auditors are, ceteris paribus, more likely ...
The goals of this research are to predicting the influence of prior audit opinions, audit quality, financial condition, sales growth, and debt default that exercise by the company with the chance of receiving going concern audit opinion. This research use Manufacture Company that listed in Indonesia...
Previous article in issue Next article in issue JEL classification M42 Keywords Auditor over-conservatism Going concern audit opinion Prediction model approachCited by (0)View full text © 2022 Elsevier B.V. All rights reserved. Recommended articles Recommended articles cannot be displayed at this ti...
One of the Section B questions will always be set in the completion stage of an audit, and could focus on topics including the final review of audit evidence, evaluation of matters and evidence to support the audit opinion, the audit of going concern and...
The result shows that audit firm tenure is positively significant in determining going concern opinion. Our findings also pointed that if a client never changed its auditor since listing, there is a tendency to issue a clean opinion though the client suffers apparent financial problems. Therefore, ...
& Rama, D. V., "Costs Associated with Going-concern Modified Audit Opinion: An Analysis of Auditor Changes, Subsequent Opinions, and Client Failures", Advances in Accounting, Vol. 16, 1998, pp. 117-139.Carey J. P., Geiger A.M., and O'Connel, T.B., 2008. Costs Associated With ...
This paper discuss about the relationship among the audit opinions,the choice of accounting firms and cost of debt financing.The empirical results show that the company with non—standard audit opinions campared the company with the standard unqualified audit opinion has significantly higher cost of ...
several papers use samples of bankrupt companies to examine the association between auditor tenure and the likelihood of receiving a going concern opinion immediately prior to bankruptcy (Geiger and Raghunandan2002; Knechel and Vanstraelen2007; Read and Yezegel2016). Relationship fixed effects cannot be...
The Value of Incumbency Story holds that as the value of incumbency declines with the client's inability to survive, auditors will have fewer incentives to incur the incremental costs to gather sufficient competent evidential matter necessary to support an unqualified opinion....