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Relevant bibliographies by topics / External Auditor; Going Concern Assumption

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Academic literature on the topic 'External Auditor; Going Concern Assumption'

Author: Grafiati

Published: 3 June 2025

Last updated: 31 July 2025

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Journal articles on the topic "External Auditor; Going Concern Assumption"

1

Tazhan, Muhammad Noori, and Abdullah Rashid Chnar. "EXTERNAL AUDITOR'S RESPONSIBILITY REGARDYING TO GOING CONCERN ASSUMPTION IN HIS/HERS REPORT: CASE OF KURDISTAN REGION/ IRAQ." INTERNATIONAL JOURNAL OF RESEARCH- GRANTHAALAYAH 5, no. 5 (2017): 138–52. https://doi.org/10.5281/zenodo.583905.

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This research mainly focused on the external auditors’ responsibilities in Kurdistan regarding the going concern assumption which consider the future financial conditions of the companies. We interviewed two professional individuals in the Directorate of financial supervision office who are auditing both governmental organizations and private sectors in Kurdistan region. Likewise, 4 owners of the companies who have faced bankruptcy risk in Kurdistan have been interviewed as well. Their main job was manufacturing before they have failed. The purpose of this research is to persuade the companies

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2

Noori, Tazhan Muhammad, and Chnar Abdullah Rashid. "EXTERNAL AUDITOR’S RESPONSIBILITY REGARDYING TO GOING CONCERN ASSUMPTION IN HIS/HERS REPORT: CASE OF KURDISTAN REGION/ IRAQ." International Journal of Research -GRANTHAALAYAH 5, no. 5 (2017): 138–52. http://dx.doi.org/10.29121/granthaalayah.v5.i5.2017.1846.

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Abstract:

This research mainly focused on the external auditors’ responsibilities in Kurdistan regarding the going concern assumption which consider the future financial conditions of the companies. We interviewed two professional individuals in the Directorate of financial supervision office who are auditing both governmental organizations and private sectors in Kurdistan region. Likewise, 4 owners of the companies who have faced bankruptcy risk in Kurdistan have been interviewed as well. Their main job was manufacturing before they have failed. The purpose of this research is to persuade the companies

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3

Vlaović-Begović, Sanja, Stevan Tomašević, and Mirela Momčilović. "External audit in the function of providing assurance in the correctness of the assumptions about the going concern assumption." Bizinfo Blace 13, no. 1 (2022): 49–55. http://dx.doi.org/10.5937/bizinfo2201049v.

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Expressing confidence in the correctness of the going-concern assumption of the client's company is a complex issue that requires attention. Based on the company's characteristics, auditors may indicate the problem of business continuity, but the uncertainty of future events that may affect the company to initiate or not to initiate bankruptcy proceedings remains. The client and the auditors bear the consequences of expressing a wrong opinion. The aim of the paper is to emphasize the auditor's responsibility in expressing opinions on the principle of the going-concern assumption, as well as dr

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4

Javaid, Muhammad Irfan, and Attiya Yasmin Javid. "Efficacy of going concern prediction model for creditor oriented regime via liquidation." Journal of Applied Accounting Research 19, no. 4 (2018): 552–73. http://dx.doi.org/10.1108/jaar-07-2017-0070.

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Purpose The purpose of this paper is to determine whether the original and the revised versions of the existing prediction models are the best tools for assessing the going concern assumption of a firm in the creditor-oriented regime. Design/methodology/approach The analysis begins from estimating the classification accuracy of the original versions of the bankruptcy, going concern and liquidation prediction models. At the second step, the revised versions of the aforesaid existing prediction models are developed. At the third step, the accounting-based going concern prediction model is propos

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5

Altawalbeh, Mohammad Abdullah. "Determinants factors of a going concern audit opinion: A risk governance and regulation implication." Risk Governance and Control: Financial Markets and Institutions 15, no. 1, special issue (2025): 188–96. https://doi.org/10.22495/rgcv15i1sip4.

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International Standards on Auditing (ISAs) mandate auditors to evaluate the client’s capability to sustain her/his operations for a reasonable period after the financial statement’s date (Geiger et al., 2021). The current study examines the determinants predicting going concern audit opinions (GCAOs) for the period from 2018 to 2022. Data was collected manually through the financial reports and the external auditor’s report published on the website of the Amman Stock Exchange (ASE). Using binary logistic regression, profitability and liquidity were found to have a significant inverse impact on

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6

Kazak, Oksana O., and Mariana O. Sulyma. "THE IMPACT OF EVENTS AFTER THE REPORTING DATE ON THE FINANCIAL POSITION AND PERFORMANCE OF BANKS." Academic Review 1, no. 60 (2024): 80–92. http://dx.doi.org/10.32342/2074-5354-2024-1-60-6.

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Banks maintain their accounting records and prepare financial statements in accordance with IFRS. Annual financial statements are a set of reports that characterize the financial position, results of the bank’s operations, cash flows and changes in equity for the year. It is interesting to note that the end of the reporting period is only the beginning of the stage of preparation and disclosure of financial statements. After all, in addition to the reporting date and the date of disclosure of the annual financial statements, which are known to the general public, there is a whole list of dates

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7

Wulandari, Retno, and Ida Nuryana. "OPINION ANALYSIS GOING CONCERN THROUGH AUDITOR QUALITY AND AUDITOR EXPERIENCE." Jurnal Ilmiah Bisnis dan Ekonomi Asia 12, no. 1 (2018): 65–73. http://dx.doi.org/10.32812/jibeka.v12i1.17.

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The research was conducted in Malang City area with auditor as the population while the sample with pursposive sampling while the data analysis used is variable test with linkert scale and using SPPS statitisk test. In this study conducted at the Public Accounting Firm in Malang, showed that by using validity test, reliability, assumption Heterokedastisitas, multicolinierity assumption test, hypothesis testing simultaneously and partial and autocorrelation test showed that the questionnaire used by the researchers is feasible as a measuring tool for analysis in this study and provide consisten

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8

Yamaly, Fadhil. "Influence of Leverage, Auditor Switching, and Company Size on Going Concern Audit Opinions on State-Owned Enterprises (SOES) Listed on the Indonesia Stock Exchange." JOURNAL OF ECONOMICS, FINANCE AND MANAGEMENT STUDIES 05, no. 10 (2022): 3011–21. http://dx.doi.org/10.47191/jefms/v5-i10-22.

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This study aims to determine the effect of leverage, auditor switching and company size on going concern audit opinion on state-owned enterprises (SOEs) listed on the Indonesian Stock Exchange. This type of research is Associative. The data used is secondary data. The data analysis technique used in this research is descriptive statistics, classical assumption test and hypothesis testing. The hypothesis test used is logistic regression assisted by the statistical program for special science (SPSS). The results of this study indicate that simultaneously Leverage, Auditor Switching and Company S

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9

Fadhil, Yamaly. "Influence of Leverage, Auditor Switching, and Company Size on Going Concern Audit Opinions on State-Owned Enterprises (SOES) Listed on the Indonesia Stock Exchange." JOURNAL OF ECONOMICS, FINANCE AND MANAGEMENT STUDIES 5, no. 10 (2022): 3011–21. https://doi.org/10.5281/zenodo.7238355.

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This study aims to determine the effect of leverage, auditor switching and company size on going concern audit opinion on state-owned enterprises (SOEs) listed on the Indonesian Stock Exchange. This type of research is Associative. The data used is secondary data. The data analysis technique used in this research is descriptive statistics, classical assumption test and hypothesis testing. The hypothesis test used is logistic regression assisted by the statistical program for special science (SPSS). The results of this study indicate that simultaneously Leverage, Auditor Switching and Company S

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10

Carcello, Joseph V., and Terry L. Neal. "Audit Committee Characteristics and Auditor Dismissals following “New” Going-Concern Reports." Accounting Review 78, no. 1 (2003): 95–117. http://dx.doi.org/10.2308/accr.2003.78.1.95.

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One important role of audit committees is to protect external auditors from dismissal following the issuance of an unfavorable report. We examine auditor dismissals following new going-concern reports that Big 6 firms issued between 1988 and 1999. Our findings suggest that audit committees with greater independence, greater governance expertise, and lower stockholdings are more effective in shielding auditors from dismissal after the issuance of new going-concern reports. In addition, we find that the relation between audit committee independence and auditor protection from dismissal has grown

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