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

Author: Grafiati

Published: 3 June 2025

Last updated: 31 July 2025

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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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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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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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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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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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Purnamasari, Pupung, Faradissa Abia Nashwa, Devianti Yunita Harahap, and Rini Lestari. "Financial Distress Dan Opini Audit Terkait Going Concern: Moderasi Penerapan Turnaround Strategy." Jurnal Reviu Akuntansi dan Keuangan 13, no. 1 (2023): 157–70. http://dx.doi.org/10.22219/jrak.v13i1.25656.

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Purpose: The auditor is responsible for assessing the appropriateness of using the going concern assumption and providing conclusions regarding material uncertainties that cause business continuity to be disrupted. The purpose of this research is to assess the direct and indirect effect of financial distress on the providing of audit opinion related to going concern through the turnaround strategy plan. Methodology/approach: The sample used in this study consisted of 46 energy sector companies listed on the IDX during 2015 – 2019. The hypothesis testing in this study used PLS-SEM. The method u

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Mulyana, Dendi, Agus Widarsono, and R. Nelly Nur Apandi. "GOING CONCERN AUDIT OPINION: IS IT AFFECTED BY BUSINESS RISK AND INTERNAL CONTROL?" JURNAL AKUNTANSI DAN AUDITING 20, no. 2 (2023): 233–48. http://dx.doi.org/10.14710/jaa.20.2.233-248.

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The auditor issues a going concern audit opinion based on concerns about the future viability of a company's operations that may be influenced by external responses. The objective of this study is to investigate the impact of business risk, comprising firm size, leverage, and mass media coverage, as well as company internal control, which comprises training activities and internal auditors, on the going concern audit opinion. The research was carried out on 111 companies listed on the IDX's special surveillance board as a sample. In this study, quantitative methodologies with descriptive and c

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Wardani, Rr Puruwita, and Susanna Hartanto. "Experiment Study: Auditor’s Going Concern Opinion Decision During Covid 19 Pandemic." International Journal of Organizational Behavior and Policy 2, no. 1 (2023): 13–22. http://dx.doi.org/10.9744/ijobp.2.1.13-22.

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This research is an experimental research that assesses the giving of going concern opinions conducted by auditors during the Covid 19 pandemic. To enhance the degree of confidence in the financial statements, a qualified external party (an auditor) is engaged to examine the financial statements. However, Auditors are increasingly being asked to provide assurance on non-financial information, both on a standalone basis or in conjunction with the audit of normal financial statements. Auditors shall perform a risk assessment in order for continuity of the going concernThe participants who partic

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Nurbaiti, Annisa, and Emeralda Diva Vania. "Analysis Of The Influence Of Sustainability Reporting, Auditor Switching, And Good Corporate Governance On Going Concern Audit Opinion." Jurnal Indonesia Sosial Teknologi 4, no. 11 (2023): 1895–904. http://dx.doi.org/10.59141/jist.v4i11.782.

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Going concern is a basic assumption of financial statements preparation, where the company must able to maintain its operational survival in the present and also be able to continue the business in the future. The purpose of this study is to test the influence of sustainability reporting, auditor switching, and good corporate governance as measured through variables of managerial share ownership, independent commissioners, board of directors, and audit committees on the provision of audit opinions on the going concern of coal sub-sector companies listed on the Indonesia Stock Exchange in 2016-

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Arfandi, Arfandi, and Syahril Djaddang. "Pendekatan Systematic Literature Review: Faktor-faktor Penerimaan Opini Audit Going Concern." JURNAL EKSPLORASI AKUNTANSI 7, no. 1 (2025): 328–41. https://doi.org/10.24036/jea.v7i1.2401.

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An external auditor must examine the company's performance as reported in the financial accounts, particularly if it is a publicly traded corporation. To indicate and illustrate the company's capacity to sustain business continuity, auditors can provide a going concern audit opinion, which stakeholders can use as information when making decisions. The Systematic Literature Review (SLR) approach is used in this study. The two primary sources of current research literature that may be used to categorize the factors that impact the acceptability of going concern audit opinions are internal and ex

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Herlambang, Yudha. "PERANCANGAN ALGORITMA DAN PEMROGRAMAN KOMPUTER DALAM BAHASA TURBO BASIC DAN PASCAL UNTUK PERHITUNGAN RASIO AKUNTANSI DAN MEMPREDIKSI TINGKAT KELANGSUNGAN HIDUP (GOING CONCERN) PERUSAHAAN DENGAN PARAMETER ALTMAN Z-SCORE." EKUITAS (Jurnal Ekonomi dan Keuangan) 11, no. 3 (2017): 427. http://dx.doi.org/10.24034/j25485024.y2007.v11.i3.2247.

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As we know that,the aspect of going concern or bankruptcy of the entitiy become the issued or the problem must be considered by the external auditor.In the profession of Public Acccountant.\The external auditor must give the opinion objectively and independent. So that the Report of AuditorIndependent give the objective and right information ( no biased information) to the external user of Financial Statement how to make decision. One of the judgement must be considered by the external auditor is the bancruptcy of the entity (auditee ).One of the alternative method to decide the condition of e

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Herlambang, Yudha. "PERANCANGAN ALGORITMA DAN PEMROGRAMAN KOMPUTER DALAM BAHASA TURBO BASIC DAN PASCAL UNTUK MEMPREDIKSI TINGKAT KELANGSUNGAN HIDUP (GOING CONCERN) PERUSAHAAN DENGAN PARAMETER ALTMAN Z-SCORE." EKUITAS (Jurnal Ekonomi dan Keuangan) 11, no. 3 (2018): 427–50. http://dx.doi.org/10.24034/j25485024.y2007.v11.i3.404.

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As we know that,the aspect of going concern or bankruptcy of the entitiy become the issued or the problem must be considered by the external auditor.In the profession of Public Acccountant.\The external auditor must give the opinion objectively and independent. So that the Report of AuditorIndependent give the objective and right information ( no biased information) to the external user of Financial Statement how to make decision. One of the judgement must be considered by the external auditor is the bancruptcy of the entity (auditee ).One of the alternative method to decide the condition of e

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18

Widiatami, Anna Kania, Nanny Dewi Tanzil, Cahya Irawadi, and Ahmad Nurkhin. "Audit Committee’s Role in Moderating the Effect of Financial Distress Towards Going Concern Audit Opinion." International Journal of Financial Research 11, no. 4 (2020): 432. http://dx.doi.org/10.5430/ijfr.v11n4p432.

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Auditors are required to provide services in auditing financial statements presented by management and provide audit opinions on the fairness of the presentation of financial statements. Sometimes, in reality, management and auditors have their interests so that each party can achieve the goals. The conflict of interest appears on the independence of the auditor in issuing audit opinions, especially the audit opinion with the going concern explanatory paragraph. The audit committee, as a supervisory board, will continue to maintain the independence of the auditor in issuing audit opinions with

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19

ISTRATE, Costel, Maria GROSU, and Ioan-Bogdan ROBU. "Testing the Going Concern Assumption in Financial Audit Engagement using Duration Models." Audit Financiar 23, no. 178 (2025): 327–44. https://doi.org/10.20869/auditf/2025/178/008.

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The role of the financial audit in testing the going-concern assumption is always evolving, being updated in response to events as diverse as financial and health crises and financial scandals. Normally, a company's management is responsible for preparing and reporting financial statements on the assumption that it will continue as a going concern within a foreseeable time horizon without going into liquidation or significantly winding down its operations. Thus, the financial auditor expresses a going concern opinion based on sufficient appropriate audit evidence. The purpose of this study is

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20

Widoretno, Astrini Aning. "Factors That Influence The Acceptance of Going Concern Audit Opinion on Manufacture Companies." Journal of Economics, Business, and Government Challenges 2, no. 1 (2019): 49–57. http://dx.doi.org/10.33005/ebgc.v2i1.64.

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    Audit opinion on a financial report is needed by users of financial statements, both external and internal parties. Users of these financial statements need opinions from independent auditors as collateral for the reliability of the information presented in the financial statements. The auditor is also obligated to evaluate wether there are doubts about the going concern of the company. The opinion about the going concern auditor’s dounts is called the going concern audit opinion. This study aims to determinde the effect of bankruptcy probability, audit lag, and com

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Hinarno, Elia, and Maria Stefani Osesoga. "Pengaruh Kualitas Auditor, Kondisi Keuangan, Kepemilikan Perusahaan, Disclosure, Pertumbuhan Perusahaanm dan Debt Default terhadap Penerimaan Opini Audit Going Concern." Jurnal ULTIMA Accounting 8, no. 2 (2016): 89–110. http://dx.doi.org/10.31937/akuntansi.v8i2.583.

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The objective of this study was to obtain empirical evidence about the effect of auditor’s quality, financial condition, company’s ownership, disclosure, company’s growth, and debt default on the acceptance of going concern audit opinion. The object of this study is the manufacture companies listed in Indonesia Stock Exchange in 2011 -2014. Samples of this research were taken by using purposive sampling as many as 8 manufactures company. Criteria taken among companies that publish annual report with financial statements audited by an external auditor in the year 2011 – 2014, financial statemen

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MazabaCA, Isaac, Willem Adriaan Lotter, and Thomas Wolfgang Thurner. "Looking into the expectation gap - What are going-concern assumptions really about?" Corporate Ownership and Control 10, no. 2 (2013): 714–20. http://dx.doi.org/10.22495/cocv10i2c4art6.

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The question of whether or not a company will be able to continue to do business is at the core of every audit. Despite the importance of this part of the audit, little is known about what triggers an auditor to issue a qualified opinion based on going-concern uncertainties. Previous research has suggested that the auditor might act strategically, using, e.g., ambiguous wording to avoid a qualification and negative consequences for the client and still communicate his concerns. Yet these studies failed to explain in what instances auditors use such strategies. We use a sample of 90 companies t

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Miswaty, Fristantia Widarta Wong, and Yanzil Azizil Yudaruddin. "Pengaruh Reputasi Auditor, Karakteristik Perusahaan dan Disclosure Terhadap Opini Audit Going Concern." Jurnal Riset Akuntansi (JUARA) 12, no. 2 (2022): 310–29. http://dx.doi.org/10.36733/juara.v12i2.3428.

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The purpose of this reseach was to determine the effect of results Auditor's Reputation, Company’s Growth, Company’s Financial Condition, Company’s Size, and Disclosure both simultaneously and partially on Opinion of auditor about how the firm can sustain. The data used are existing sources, both internal and external, and data can be accessed via the internet and information publication. The data used are the financial statements of Financial of firm that published in Indonesian capital market 2018-2019. Multivariate analysis is employed to test hypothesis. This results shows that disclosure

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Senosuryoputro, Benedictus Wibisono, and Ratnawati Kurnia. "Pengaruh Informasi Rasio Keuangan dan OpiniAudit Tahun Sebelumnya Terhadap Penerimaan Opini Audit Going Concern." Jurnal ULTIMA Accounting 7, no. 2 (2016): 75–93. http://dx.doi.org/10.31937/akuntansi.v7i2.182.

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This research as causal research studies conducted to establish a causal relationship between variables Quick Ratio, Loan to Deposit Ratio, Non-Performing Loans, Return on Assets, Capital Adequacy Ratio, and Prior Year Audit Opinion on the acceptance of going concern audit opinion. The object of this research is the banking companies listed in Indonesia Stock Exchange in 2008 - 2012. Samples were taken by using purposive sampling as many as 24 banking company. Criteria taken among companies that publish financial statements audited by an external auditor in the year 2008 - 2012 and has a poor

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Grayb, Abeer Abdallah Mhammed, Nasareldeen Hamed Ahmed Alnor, Eid Mahmoud Abozaid, Ebrahim Mohammed Al-Matari, Adam Mohamed Omer, and Mohamed Elnair Mohamedain Khogaly. "The Impact of the COVID-19 Pandemic on the External Auditor’s Effort and His Opinion on the Firm is Going Concern." WSEAS TRANSACTIONS ON BUSINESS AND ECONOMICS 21 (September 6, 2024): 1812–20. http://dx.doi.org/10.37394/23207.2024.21.148.

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This study aims to measure the impact of the COVID-19 pandemic on the effort of an external auditor and his opinion on the going concern of the firm through an applied study of firms registered in the Saudi capital market. The added value of the research is to develop a model to test the impact of the COVID-19 pandemic on auditing financial statements by building models to measure the auditor’s effort, and opinion on the firm’s going concern after and before the (Coronavirus) COVID-19 pandemic. The results show that the COVID-19 pandemic is not significantly associated with the external audito

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Siti Kadariah, Agus, Muslim Marpaung, and Emi Masyitah. "EXTERNAL AUDITOR ANALYSIS OF BANKRUPTCY IN ISLAMIC FINANCIAL INSTITUTIONS." Journal of Accounting Research, Utility Finance and Digital Assets 1, no. 3 (2023): 180–87. http://dx.doi.org/10.54443/jaruda.v1i3.42.

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Corporate bankruptcy is a process carried out under bankruptcy law, when the company is unable to pay its obligations or reach an agreement with creditors. Creditors can file a lawsuit when the company meets the criteria for bankruptcy. The auditor's opinion consists of five kinds of opinions, namely unqualified (unqualified), unqualified with explanatory language (unqualified with explanatory language), qualified (reasonable), disclaimer (refusal to give an opinion), and adverse (unreasonable). In providing the five opinions above, the auditor must also consider the going concern aspect. Audi

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Cellica, Lisa, and Ratnawati Kurnia. "The Impact of Bankruptcy Prediction, Company’s Financial Condition, Previous Year Audit Opinion, Firm Size and Audit Tenure Towards Auditor’s Going Concern Opinion." Accounting and Finance Review (AFR) Vol.1(1) Dec. 2016 1, no. 1 (2016): 51–58. http://dx.doi.org/10.35609/afr.2016.1.1(7).

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Objective – The auditor is responsible for obtaining sufficient audit evidence about the accuracy and proper use of the going concern assumption from the company’s management through its financial statements. These evidence are used for the purpose of deciding whether there are material uncertainties about the entity's ability to maintain the continuity of its business. Thus, the objective of this paper is to examine the impact of bankruptcy prediction, company’s financial condition, previous year audit opinion, firm size and audit tenure towards Auditor’s going concern opinion. Methodology/Te

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Knyshek, Oksana, Olena Konovalova, and Valentyna Synelnyk. "Audit of the Continuity of Enterprise Activity." Accounting and Finance, no. 4(90) (2020): 103–11. http://dx.doi.org/10.33146/2307-9878-2020-4(90)-103-111.

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In the conditions of the economic crisis, there is more and more growth in the need for reliable information about the prospects for the enterprise development for making economic decisions. The audit of the continuity of enterprise activity allows to improve the quality of information contained in the financial statements, as well as to provide all stakeholders with information resource, which contains an independent professional judgment of the auditor on the activities of the entity on a continuous basis. The purpose of the article is to reveal the essence of the going concern principle in

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Moolman, Anneke Maré. "The Usefulness Of Analytical Procedures, Other Than Ratio And Trend Analysis, For Auditor Decisions." International Business & Economics Research Journal (IBER) 16, no. 3 (2017): 171–84. http://dx.doi.org/10.19030/iber.v16i3.9976.

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The International Standards on Auditing require of the external auditor to perform analytical procedures during audits. Analytical procedures range from simple to advanced, but available literature focuses on ratio and trend analysis for use in audits. This study therefore aims to analyse and compare the objective, advantages and disadvantages of selected analytical procedures other than ratio and trend analysis (Du Pont, Economic Value AddedTM (EVA), Altman’s Z-score and Benford’s Law) in an external auditing context by means of a qualitative literature analysis. Findings indicate that furthe

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Widyastuti, Anatasia Yuana, and Desi Efrianti. "Pengaruh Ukuran Perusahaan, Pertumbuhan Perusahaan, dan Opini Audit Tahun Sebelumnya Terhadap Opini Audit Going Concern." Jurnal Ilmiah Akuntansi Kesatuan 9, no. 3 (2021): 621–30. http://dx.doi.org/10.37641/jiakes.v9i3.1212.

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The company was established with the goal of ensuring its continuation (going concern). The auditor is supposed to provide an early warning to the company in the form of a going concern audit opinion when the company's financial condition is in jeopardy. If an entity encounters varied conditions with the assumption of going concern, a going concern audit opinion is one of the audit opinions offered to its financial statements. Many assumptions are made while evaluating a company's going concern status; consequently, variables are required as a solid benchmark for determining a company's going

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Udeme, Enobong Eshiet, Chidiebere Ekwe Michael, Adanma Nmesirionye Josephine, and Esuma Akpan Uduak. "Audit Quality and Accounting Going Concern: An Altman Z score Approach." International Journal of Innovative Research in Multidisciplinary Education 03, no. 08 (2024): 1325–41. https://doi.org/10.5281/zenodo.13291632.

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This empirical study evaluated the effect of audit quality on accounting going concern of listed manufacturing firms in Nigeria between 2015 and 2020. The research design adopted for this study was the ex-post facto research design. Secondary data were collected from audited reports and accounts of the related manufacturing firms listed on the Nigerian Stock Exchange Fact Book. Using the Krejcie and Morgan formula to obtain a homogenous sample, 38 firms were selected from the healthcare, consumer goods and industrial sub sectors of the Nigerian economy. Data were analyzed with the aid of Ordin

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Hamza, Mohyedin. "The impact of consulting services on the disclosure of going concern in Jordanian commercial banks: External auditors’ perceptions." Corporate Governance and Organizational Behavior Review 6, no. 2 (2022): 19–23. http://dx.doi.org/10.22495/cgobrv6i2p2.

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This study aims at identifying the impact of consulting services in disclosing going concern in Jordanian commercial banks. To achieve the aim of this study, a questionnaire was developed and distributed to the study sample. Whereas the study population consisted of 457 external auditors in Jordan, a random sample of 200 auditors was selected by 44% of the study population. Notably, the results of the study showed that there were statistically significant variations in the opinions of the study sample members concerning the impact of consulting services in disclosing the going concern of the i

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Rizky Maulana and Dewi Darmastuti. "THE EFFECT OF CLIENT BUSINESS COMPLEXITY, AUDIT COMMITTEE SIZE, AND AUDITOR SPECIALIZATION ON AUDIT REPORT LAG." Veteran Economics, Management & Accounting Review 1, no. 2 (2023): 99–111. http://dx.doi.org/10.59664/vemar.v1i2.5722.

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This research is a quantitative study that aims to examine the effect of client business complexity, auditor Speialization, and audit committee size on Audit Report Lag. This study uses audited financial report data for energy sector companies listed on the Indonesia Stock Exchange (IDX) for 2018-2020. By using a purposive sampling technique, 75 sample data were obtained from 37 companies in the energy sector. This study uses panel data regression analysis. The results of this study indicate that internal factors such as client business complexity, audit committee size and external factors, na

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Retnosari, Dewi, and Prima Apriwenni. "OPINI AUDIT GOING CONCERN: FAKTOR-FAKTOR YANG MEMENGARUHI." Jurnal Akuntansi 10, no. 1 (2021): 28–39. http://dx.doi.org/10.46806/ja.v10i1.797.

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Going Concerned is one of the considerations seen by investors before making an investment. Going concern audit opinion is an audit opinion issued by the auditor to determine whether the entity can maintain its life within a certain period of time. The object of research used in this study is the infrastructure sector companies listed on the Indonesia Stock Exchange (IDX) in the period 2018 - 2020. The sample of this study consisted of 44 companies so that the observation data obtained 132 data. The sampling technique used the purposive sampling method. The data analysis method used is the des

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Bierstaker, James L., Thomas F. Monahan, and Michael F. Peters. "Going Concern Designations and GAAP versus Non-GAAP Earnings Metrics." Issues in Accounting Education 28, no. 1 (2012): 77–92. http://dx.doi.org/10.2308/iace-50298.

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ABSTRACT: Many students have not spent much time studying or contemplating the importance of non-GAAP (Generally Accepted Accounting Principles) earnings to the “Street.” Based on the facts of an actual company and utilizing the financial information drawn from this company's 10-K and Earnings Release, this case introduces students to the strengths and weaknesses of GAAP and non-GAAP earnings measures, and why the Street might be more interested in cash and recurring earnings in attempting to predict movements in stock price. It also provides the instructor with an opportunity to discuss the d

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Dao, Mai, and Trung Pham. "Audit tenure, auditor specialization and audit report lag." Managerial Auditing Journal 29, no. 6 (2014): 490–512. http://dx.doi.org/10.1108/maj-07-2013-0906.

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Purpose – This paper aims to examine the association between audit firm tenure and audit report lag (ARL) and the impact of auditor industry specialization on the association between audit firm tenure and ARL. Design/Methodology/Approach – Using Habib and Bhuiyan’s (2011) method of measuring auditor industry specialization, the authors examine the sample of 7,291 firm-year observations from 2008 to 2010. Findings – The authors find that auditor industry specialization (regardless of city-level, national-level and joint city- and national-level industry specialization) weakens the positive asso

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Berglund, Nathan Robert, and John Daniel Eshleman. "Client and audit partner ethnicity and auditor-client alignment." Managerial Auditing Journal 34, no. 7 (2019): 835–62. http://dx.doi.org/10.1108/maj-10-2018-2036.

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PurposeThe purpose of this study is to examine the role of ethnic similarity in the audit partner–client manager relationship and its impact on auditor selection and retention decisions.Design/methodology/approachThe authors use name matching analysis to infer ethnicity of audit partners and client managers in the US nonprofit reporting environment. The authors examine the degree of ethnic similarity (co-ethnicity) between the two parties and model auditor selection and retention decisions as a function of co-ethnicity. The authors also model reporting attributes as a function of co-ethnicity.

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Bakarich, Kathleen M., and Devon Baranek. "Consequences of Weak Internal Controls Over Financial Reporting: Foreign versus U.S. Firms." Journal of Accounting, Business and Management (JABM) 28, no. 2 (2021): 34. http://dx.doi.org/10.31966/jabminternational.v28i2.548.

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For a sample of both foreign cross-listed firms and U.S. firms that report material weaknesses in internal control over financial reporting (MWICFR) from 2007- 2016, we utilize event studies and multivariate techniques to examine if there are differential consequences of reporting MWICFR across the two groups. Specifically, we examine the reactions of the equity and debt markets, external auditors, and the firm’s governance. We find that after receiving an audit report with material weakness issues, foreign firms face a significantly more negative stock market reaction and decrease in credit r

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Brennan, Niamh M. "Directors' Responsibilities, Accountability, and Business Judgment: The Pierse Contracting Case." Issues in Accounting Education 35, no. 1 (2019): 25–41. http://dx.doi.org/10.2308/issues-18-023.

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ABSTRACT This case helps students understand the challenging decisions faced by a company's board of directors (i.e., survival of the company) and the legal risks directors experience when business fails. The case is based on actual court proceedings involving a company's liquidator taking legal action to restrict the tenure of the directors. Key judgments facing the directors and disputed by the liquidator include the valuation of financial statement assets and the preparation of the financial statements on a going-concern basis. The case also addresses directors' relationships with the compa

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Rohma, Frida Fanani, and Khy'sh Nusri Leapatra Chamalinda. "Budgetary Slack Will Not Let Organization Die: Explaining Motivational and Stewardship Aspects of Conditional Slack." Jurnal Ilmiah Akuntansi dan Bisnis 18, no. 1 (2023): 17. http://dx.doi.org/10.24843/jiab.2023.v18.i01.p02.

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The study aims to explore the motivational and stewardship aspects of managing budgetary slack. The stream of research demonstrates that budgetary slack is one of the dysfunctional behaviours which may be detrimental to an organization. The research delivers empirical evidence that organizations in the Boston Quadrant Matrix “Dogs” position are inclined to deliberately carry out additional financial resource budgeting through budgetary slack mechanism through cost assumption. The research used a qualitative method using a study-case approach and interpretive paradigm. The research area was a b

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Schaefer, Tammie J., Veena L. Brown, Matthew S. Ege, et al. "Comments by the Auditing Standards Committee of the Auditing Section of the American Accounting Association on the Discussion Paper: Fraud and Going Concern in an Audit of Financial Statements: Exploring the Differences between Public Perceptions about the Role of the Auditor and the Auditor's Responsibilities in a Financial Statement Audit." Current Issues in Auditing 15, no. 2 (2021): C1—C20. http://dx.doi.org/10.2308/ciia-2021-010.

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SUMMARY We commend the International Auditing and Assurance Standards Board (the Board) on its efforts to determine “whether the auditing standards related to fraud and going concern need to be updated to reflect the rapidly evolving external reporting landscape.” We especially commend the Board on the timeliness of the call for input into these issues in that there is sufficient time to conduct research to further inform questions raised in the Discussion Paper and the questions that will inevitably arise as deliberations continue and progress is made on the project. We note below insights fr

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Mudryk, Vitalina, and Olena Razborska. "Technologies of accounting, analysis and audit of settlements with suppliers, their impact on ensuring business continuity." Economic Analysis, no. 32(3) (2022): 263–72. http://dx.doi.org/10.35774/econa2022.03.263.

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Introduction. The constant dynamics of changes in the international situation around the war in Ukraine meant the deterioration of the economic environment and deepening of economic and political uncertainty, increasing threats to business. Thus, in the implementation of logistics schemes for the supply of inventory, the issue of effective management of settlements with suppliers becomes one of the priority tasks of the enterprise today. These issues are relevant to the ability of enterprises to fulfill their current obligations, comply with credit schedules and generally continue to function

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Wirawan, Tri Cahyo Utomo, and Ari Hadi Prasetyo. "FAKTOR DETERMINAN KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK DI DKI JAKARTA." Jurnal Akuntansi 10, no. 2 (2021): 75–89. http://dx.doi.org/10.46806/ja.v10i2.800.

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The probability of an auditor found and reported a mistatement or an error due to fraud that occurs in a client's accounting system in perform the task called as audit quality. This study aims to determine the effect of competency, independency, professionalism, audit tenure and audit delay on audit quality. The research object consist of auditors who work in an active Public Accounting Firm (KAP) located in the DKI Jakarta area. The sampling technique used purposive sampling technique, obtained 85 auditor respondents from 12 active Public Accounting Firms listed in the KAP database published

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Harisda, Syarifuddin Yusuf, and Fitriyani Syukri. "The Influence of Financial Performance on Stock Prices in Banking Companies Listed on The Indonesia Stock Exchange." Economics and Business Journal (ECBIS) 3, no. 3 (2025): 253–66. https://doi.org/10.47353/ecbis.v3i3.191.

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Stock price fluctuations in banking companies listed on the Indonesia Stock Exchange (IDX) reflect the financial condition of the company and are a major concern for both companies and investors. One of the factors that influences stock prices is the company's financial performance. This study aims to examine the effect of ROA and EPS on stock prices, both partially and simultaneously. This study uses a quantitative approach with secondary data in the form of annual financial reports of the population of all banking companies listed on the IDX for the period 2020–2023. The research sample was

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Efimova, O. V., and O. V. Rozhnova. "Analytical capacity of financial statements against the backdrop of the COVID-19 pandemic." Economic Analysis: Theory and Practice 19, no. 10 (2020): 1794–821. http://dx.doi.org/10.24891/ea.19.10.1794.

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Subject. The paper explores the analytical capabilities of information disclosed in financial statements in the context of the COVID-19 pandemic. Objectives. The purpose is to identify the impact of the pandemic on financial statements and their analytical capabilities for investment decision-making. Methods. The study draws on methods of logical, statistical, comparative, and linguistic analysis. We analyze financial statements of Russian and foreign companies, paying special attention to the completeness of disclosed information on the impact of the pandemic on business and financial perform

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Nuryani, Nunung. "PENGARUH BIAYA AUDIT TERHADAP KUALITAS AUDIT DAN DETERMINAN BIAYA AUDIT." Jurnal Akuntansi 9, no. 2 (2020): 32–47. http://dx.doi.org/10.46806/ja.v9i2.760.

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Financial information is one of the important information in decision making. However, many cases of fraud committed by management so that the information in the financial statements cannot be relied upon in decision making. Therefore, the auditor's job is to ensure that the company's financial statements are represented correctly (faithful representation) so that financial statement information becomes more quality and useful in making decisions. So this study aims to examine the effect of audit fee on audit quality. In addition, this study also examines important determinants of audit costs,

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Gaeta, Rodolfo. "Realismo y Observación." Episteme – Filosofia e História das Ciências em Revista 3, no. 6 (1998): 250–61. https://doi.org/10.5281/zenodo.6528686.

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<strong>RESUMEN: </strong>En los últimos años se ha reactualizado la discusión en torno a la realidad de los objetos físicos y las entidades teóricas. La adopción de una actitud realista ofrece, en principio, la posibilidad de aceptar o rechazar las teorías científicas en la medida en que el mundo externo resulte efectivamente accesible a la observación, de tal manera que sus propiedades corroboren o refuten las hipótesis científicas. El realismo tradicional, sin embargo, suele expresar un compromiso metafísico

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CELAYİR, Duygu. "THE IMPACT OF GOING CONCERN ASSUMPTION ON THE AUDIT REPORT." Journal of Research in Business, May 12, 2022. http://dx.doi.org/10.54452/jrb.1034899.

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Financial statements issued by the entities have a great impact on the trust they build. Especially after the recent financial crises, and accounting and auditing scandals, the entity’s ability to continue as a going concern has become much more important for the investors. Also with regards to independent audit, the concept of going concern is related with the investor perspective more, compared to other perspectives. In this context, when independent auditors are examining the entity’s ability to continue as going concern, they emphasize on issues of continuity that may affect the decisions

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Mutia, Ismail, Austrindanney Sina Azhar Ibnu, and Muda Iskandar. "Evaluation And Development Of Going Concern And Sustainability Of Rural Enterprises (Bumdes)." Mathematical Notes of NEFU 32, no. 1 (2025). https://doi.org/10.5281/zenodo.15189129.

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For external users, especially Rural Enterprises in Simalungun and Asahan, especially investors and creditors, Financial Reports (prepared using the Going concern assumption by Rural Enterprises management) are the main source of information for making important decisions. This study aims to (1) determine the appropriate Rural Enterprises of Sustainability model including Negative Trends, Financial Distress, Internal Issues and External Issues. To analyze, an appropriate dimension model was developed with Structural Equation Modeling (SEM) Smart PLS 3.3. The method used in data collection is a

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Enobong Eshiet, Udeme, Michael Chidiebere Ekwe, Josephine Adanma Nmesirionye, and Uduak Esuma Akpan. "Audit Quality and Accounting Going Concern: An Altman Z score Approach." International Journal of Innovative Research in Multidisciplinary Education 03, no. 08 (2024). http://dx.doi.org/10.58806/ijirme.2024.v3i8n06.

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This empirical study evaluated the effect of audit quality on accounting going concern of listed manufacturing firms in Nigeria between 2015 and 2020. The research design adopted for this study was the ex-post facto research design. Secondary data were collected from audited reports and accounts of the related manufacturing firms listed on the Nigerian Stock Exchange Fact Book. Using the Krejcie and Morgan formula to obtain a homogenous sample, 38 firms were selected from the healthcare, consumer goods and industrial sub sectors of the Nigerian economy. Data were analyzed with the aid of Ordin

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