The Effect of Financial Condition, Audit Quality and Disclosure on Going Concern Modified Audit Opinion After the Application of SA 570 for Service Companies Listed on the Indonesian Stock Exchange Period 2013-2017doi:10.52155/IJPSAT.V11.1.634Denny Novi Satria...
It is the responsibility of auditors to assess clients' financial viability and to issue going concern opinion (GC opinion) if there is doubt about the ability of the clients to continue operation in the near future, according to ISA 570. The responsibility to issue GC opinion appropriately is...
The Effect of Financial Condition, Audit Quality and Disclosure on Going Concern Modified Audit Opinion After the Application of SA 570 for Service Compani... The Objective of this research is to examine and analyze the effect of financial ratios, company size, previous year's audit opinion, and...
Finance SA, a company incorporated under Luxembourg law and wholly owned by Carraro International SE, confirmed and approved at the Extraordinary General Meeting the contribution in kind by Carraro International SE of the going concern relat...
1. Introduction In Indonesia, based on SA (Audit Standard) Section 570-Business Continuity...doi:10.35808/ERSJ/637Dody HapsoroTulus SuryantoInternational Strategic Management AssociationEuropean Research StudiesHapsoro, D., & Suryanto, T. 2017. Consequences of going concern opinion for financial reports...
This paper examines the market reaction to the public announcement of going-concern (GC) opinions through the news media. In the early 2000s, NASDAQ and AMEX required firms listed on their exchanges to publicly announce previously disclosed information, such as the issuance of a GC opinion, ...
This paper examines the market reaction to the public announcement of going-concern (GC) opinions through the news media. In the early 2000s, NASDAQ and AMEX required firms listed on their exchanges to publicly announce previously disclosed information, such as the issuance of a GC opinion, ...
Consequences of Going Concern Opinion for Firms and Capital Market with Accounting Firm Size as Moderation Variable1. Introduction Based on SA (Audit Standard) Section 570-Business Continuity (IAPI, 2013) in...Hapsoro, DodyEuropean Research Studies JournalEuropean Research Studies Journal...
Many potential causes of auditors' failure to issue opinions reflecting client organization's ability to remain a going concern have been put forth, including primarily poor judgement and/or client pressures to issue a clean opinion. In this paper, we argue that the uncertainty in the decision-...