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Journal articles on the topic 'Modified Opinion'

Author: Grafiati

Published: 5 September 2021

Last updated: 29 July 2025

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1

Yahya, Ilham, and Nurzi Sebrina. "Pengaruh Modified Audit Opinion terhadap Financial Constraint." JURNAL EKSPLORASI AKUNTANSI 1, no. 4 (2019): 1723–40. http://dx.doi.org/10.24036/jea.v1i4.172.

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This study aims to investigate and find empirical evidence whether companies that get modified audit opinions tend to be easy or difficult to get funding from outside the company and prove the effect of modified audit opinions on financial constraints. This study uses a panel data model with random effects and is a quantitative study with a hypothesis. The population in this study is manufacturing companies listed on the Indonesia Stock Exchange in 2014-2017. The method used in determining the sample is purposive sampling method. Based on these criteria, as many as 50 companies were selected a

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2

Perica, Ivana, Tina Vuko, and Slavko Šodan. "The (mis)alignment of financial reporting and non-financial reporting integrity." Zeszyty Teoretyczne Rachunkowości 49, no. 2 (2025): 161–79. https://doi.org/10.5604/01.3001.0055.1491.

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Purpose: By linking verified non-compliance of financial outcomes disclosures with non-verified disclosures of information related to social and environmental outcomes, we can assess their relationship and gain insight into the potential incentives driving Environmental, Social and Governance (ESG) disclosures. The aim of this study is to assess the credibility of non-financial reporting by examining whether companies that demonstrate greater compliance with ESG disclosure requirements also place more emphasis on "true and fair" or "fair" financial reporting. Methodology/approach: The study an

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Pimenta de Jesus, Ana Carolina, Bruno José Machado de Almeida, and Alexandre Miguel Fernandes Gomes Da Silva. "Determining factors in modified audit reports: evidence from Portuguese municipalities." Revista de Contabilidad 25, no. 2 (2022): 329–39. http://dx.doi.org/10.6018/rcsar.421451.

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Factors influencing audit reports have been widely studied in the private sector, but few studies have sought to assess the reasons for modified reports or qualified opinions in the public sector. The objective of our work is to analyse the determining factors that influence municipalities’ audit reports. For this, we analysed three dimensions: factors related to the characteristics of the municipality, factors related to the characteristics of the auditor, and political factors. Our conclusions demonstrate that financial aspects, excluding debt, do not significantly influence an auditor's opi

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Knyazev, Nikolay, and Sergei Yurievich Pilyugin. "Convergence of Trajectories and Stability of Fixed Points in a Modified Hegselmann-Krause Model." Differential Equations and Control Processes, no. 4 (2024): 53–77. https://doi.org/10.21638/11701/spbu35.2024.403.

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n this paper, we study a modified Hegselmann-Krause model of opinion dynamics based on the bounded confidence principle. This model is formulated as a discontinuous and nonlinear dynamical system. At any time moment of the process of opinion formation, the operator of forming the next opinion of an agent is two-step; first, one takes the average of opinions of agents sharing similar opinions plus his/her own; in the second step, a regularization procedure is performed. A new regularization procedure is applied. We find conditions under which every trajectory tends to a fixed point of the syste

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Sultanoglu, Banu, Can Simga Mugan, Umut Sekerdag, and Adil Oran. "The auditor’s opinion modifications around domestic and global financial crises." Meditari Accountancy Research 26, no. 4 (2018): 622–39. http://dx.doi.org/10.1108/medar-08-2017-0199.

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Purpose The purpose of this study is to investigate the effect of company characteristics such as the level of financial distress, client size and type of auditor on the propensity to issue modified audit opinions and to assess comparative differences in audit opinions during two significant economic crises in Turkey. Design/methodology/approach Logistic regression model is used to test the incremental contribution of each company characteristic on issuing the type of audit opinion for crisis periods. Additionally, to understand the reasons for differences in audit opinions between two types o

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6

Tarcov, Nathan. "Belief and Opinion in Machiavelli'sPrince." Review of Politics 75, no. 4 (2013): 573–86. http://dx.doi.org/10.1017/s0034670513000594.

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AbstractThis article examines the roles of belief and opinion in Machiavelli'sPrince. Political success and failure are effected not only by force and arms but by religious belief in particular, and more generally by the beliefs and opinions of peoples. Princes can also be the beneficiaries or the victims of their own beliefs and opinions. Machiavelli occasionally explicitly states a view as his own belief or opinion such as his belief in cruelty well used or his opinions that a prince should found himself on the people and avoid their hatred. His beliefs and opinions both contrast with common

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7

Dharma, Fitra. "Financial accountability on local government and regional economic growth." JPPI (Jurnal Penelitian Pendidikan Indonesia) 8, no. 3 (2022): 632. http://dx.doi.org/10.29210/020221472.

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Audit opinions should be linked to regional economic growth as evidence of financial accountability. Previous research in Indonesia on government spending and regional economic growth has been inconsistent. Audit opinion of local government financial statements could result in discrepancies in the research findings. The purpose of this study is to determine whether there is higher economic growth in local governments that obtain an unqualified audit opinion (UAO) compared to local governments that obtain a modified audit opinion (MAO). This study uses district and city governments in Indonesia

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8

Vichitsarawong, Thanyaluk, and Sompong Pornupatham. "Do audit opinions reflect earnings persistence?" Managerial Auditing Journal 30, no. 3 (2015): 244–76. http://dx.doi.org/10.1108/maj-12-2013-0973.

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Purpose – The purpose of this paper is to examine the association between audit opinion and earnings persistence of listed companies in Thailand from 2004 to 2008. Design/methodology/approach – We use archival data and hand collected data in regression analysis. Content analysis was used to perform decomposition analysis of audit modifications. Findings – Firms receiving modified opinions have lower earnings persistence than firms receiving unqualified opinions, and the degree of earnings persistence varies among types of modifications. We find that firms with a qualified opinion or a disclaim

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9

Aung, Sint Sint. "Analysis on Opinion Words Extraction in Electronic Product Reviews." International Journal of Systems and Software Security and Protection 10, no. 1 (2019): 47–61. http://dx.doi.org/10.4018/ijsssp.2019010103.

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Online user reviews are increasingly becoming important for measuring the quality of different products and services. Sentiment classification or opinion mining involves studying and building a system that collects data from online and examines the opinions. Sentiment classification is also defined as opinion extraction as the computational research area of subjective information towards different products. Opinion mining or sentiment classification has attracted in many research areas because of its usefulness in natural language processing and other area of applications. Extracting opinion w

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10

Crucean, Andreea Claudia. "THE INFORMATION CONTENT OF AUDIT OPINION FOR USERS OF FINANCIAL STATEMENTS." Oradea Journal of Business and Economics 4, no. 2 (2019): 91–101. http://dx.doi.org/10.47535/1991ojbe081.

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In a market economy with frequent changes, audit is an area that can provide some stability at the economic and social lever, even if the economic and financial crises have questioned the audit work and led to a decrease in the trust of the intended users in the auditors work, leading to a distortion of the primary purpose of the financial audit. The article presents the relevant aspects of the evolution of audit reporting, especially on the underlying issues that expressing qualified opinions or disclaimer of opinion. The content of paper includes a review literature, national and internation

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Elfouzi, Nadaa Hachicha, and Mohamed Ali Zarai. "Auditor conservatism and earnings management: Evidence from Tunisia." Corporate Ownership and Control 6, no. 3 (2008): 61–68. http://dx.doi.org/10.22495/cocv6i3p6.

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The aim of this paper is to examine the effect of the type of audit opinions on the earnings management measured by the discretionary accruals in the Tunisian capital market context. In particular, we investigate whether abnormal accruals are influenced by modified audit opinions. We find that the probability to manage earnings management to the decrease is related to the issuance modified audit opinion and the presence of No-Big Four auditors.

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STAUFFER, DIETRICH. "THE SZNAJD MODEL OF CONSENSUS BUILDING WITH LIMITED PERSUASION." International Journal of Modern Physics C 13, no. 03 (2002): 315–17. http://dx.doi.org/10.1142/s0129183102003140.

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The Sznajd model, where two people having the same opinion can convince their neighbors on the square lattice, is modified in the sense of Deffuant et al. and Hegselmann, that only neighbors of similar opinions can be convinced. Then consensus is easy for the competition of up to three opinions but difficult for four and more opinions.

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PLUCHINO, ALESSANDRO, VITO LATORA, and ANDREA RAPISARDA. "CHANGING OPINIONS IN A CHANGING WORLD: A NEW PERSPECTIVE IN SOCIOPHYSICS." International Journal of Modern Physics C 16, no. 04 (2005): 515–31. http://dx.doi.org/10.1142/s0129183105007261.

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We propose a new model of opinion formation, the Opinion Changing Rate (OCR) model. Instead of investigating the conditions that allow consensus in a world of agents with different opinions, we study the conditions under which a group of agents with different natural tendency (rate) to change opinion can find agreement. The OCR is a modified version of the Kuramoto model, one of the simplest models for synchronization in biological systems, adapted here to a social context. By means of several numerical simulations, we illustrate the richness of the OCR model dynamics and its social implicatio

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14

Ji, Gayoung, and Jong Eun Lee. "Managerial Overconfidence And Going-Concern Modified Audit Opinion Decisions." Journal of Applied Business Research (JABR) 31, no. 6 (2015): 2123. http://dx.doi.org/10.19030/jabr.v31i6.9471.

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We examine how auditors perceive managerial overconfidence during audit reporting by testing the relationship between managerial overconfidence and the likelihood of issuing a first-time going-concern modified audit opinion to financially distressed firms. After controlling for the factors affecting auditor’s going-concern modified audit opinion decision, we find that the likelihood of issuing a first-time going-concern modified audit opinion is positively associated with managerial overconfidence, suggesting that auditors adversely value overconfident management in financially distressed firm

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Kirova, A. G., M. M. Krylasova, and N. I. Sheina. "GENETICALLY MODIFIED ORGANISMS: SAFETY AND PUBLIC OPINION." Toxicological Review, no. 2 (April 28, 2018): 28–33. http://dx.doi.org/10.36946/0869-7922-2018-2-28-33.

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Safety in the use of GMO for food purposes and public opinion on the problem are discussed. It is shown that the awareness of respondents on GMO has increased since 2011 to 2016. However, middle-aged and elderly respondents treat with care their contents in food.

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Saraswathi, K., and A. Tamilarasi. "A Modified Metaheuristic Algorithm for Opinion Mining." International Journal of Computer Applications 58, no. 11 (2012): 43–47. http://dx.doi.org/10.5120/9329-3634.

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17

Yang, Yuecheng, Dimos V. Dimarogonas, and Xiaoming Hu. "Opinion consensus of modified Hegselmann–Krause models." Automatica 50, no. 2 (2014): 622–27. http://dx.doi.org/10.1016/j.automatica.2013.11.031.

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Jalil, Fitri Yani, Triana Meinarsih, Dian Widyantini, and Andi Andi. "Factors Affecting Audit Opinions in Companies Listed on the Indonesia Stock Exchange." Oikonomia : Journal of Management Economics and Accounting 2, no. 2 (2025): 84–94. https://doi.org/10.61942/oikonomia.v2i2.306.

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Audit opinion has an important role in economic decision making because it reflects the credibility of the company's financial statements. Internal factors, such as profitability, liquidity, ownership structure, and corporate governance, strongly influence the audit opinion given by the auditor. Companies with high profitability are likely to receive an unqualified audit opinion, while companies with low profitability risk getting a modified opinion. Good liquidity also increases the likelihood of a positive audit opinion. A concentrated ownership structure can reduce audit quality due to pote

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Nga Doan, Thanh, Thu Trang Ta, Duc Cuong Pham, La Soa Nguyen, and Hoai Nam Tran. "Audit opinion and earnings management: Empirical evidence from Vietnam." Investment Management and Financial Innovations 18, no. 4 (2021): 131–40. http://dx.doi.org/10.21511/imfi.18(4).2021.12.

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This paper aims to explore the interaction between earnings management and audit opinions in the context of Vietnam – an emerging country. For this purpose, two regressions were developed with sample consists of 1,294 firm-years in the period from 2018 to 2020. The first regression model uses Audit Opinion as dependent variable, Discretionary Accruals (DA) as independent variable, and other 8 controlling variables. The results demonstrate that the Discretionary Accruals influence audit opinion, significantly at 0.1 level in the study year. This means the auditor’s probability of issuing modifi

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Itahara, Hiroki, Mitsuhiko Kimoto, Takamasa Iio, Katsunori Shimohara, and Masahiro Shiomi. "How Does Exposure to Changing Opinions or Reaffirmation Opinions Influence the Thoughts of Observers and Their Trust in Robot Discussions?" Applied Sciences 13, no. 1 (2022): 585. http://dx.doi.org/10.3390/app13010585.

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This study investigated how exposure to changing or reaffirmation opinions in robot conversations influences the impressions of observers and their trust in media. Even though the provided conversational contents include the same amount of information, their order, positive/negative attitudes, and discussion styles change their perceived impressions. We conducted a web survey using video stimuli, where two robots discussed Japan’s first state of emergency response to the COVID-19 pandemic. We prepared two patterns of opinion changes to a different side (positive–negative and negative–positive)

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Maffei, Marco, Clelia Fiondella, Claudia Zagaria, and Annamaria Zampella. "A multiple discriminant analysis of the auditor’s going concern opinion: the case of audit opinions in Italy." Meditari Accountancy Research 28, no. 6 (2020): 1179–208. http://dx.doi.org/10.1108/medar-06-2019-0514.

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Purpose The purpose of this paper is to develop a model for assessing the audit evidence of the going-concern (GC) assumptions underlying the preparation of financial statements. Design/methodology/approach This research analyses 678 audit opinions of Italian listed firms from 2007 to 2016 and uses a multiple linear discriminant analysis to create a GC score, which includes variables suggested by the international standards on auditing (ISA) 570 and by literature on GC. Findings The model provides three cut-off scores which can orient auditors towards issuing the most appropriate GC audit opin

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Suhaeni, En, and Surono Surono. "PENGARUH MODIFIED AUDIT OPINION DAN KUALITAS AUDIT TERHADAP INVESTMENT CASH FLOW." Jurnal Proaksi 5, no. 1 (2018): 1–13. http://dx.doi.org/10.32534/jpk.v5i1.680.

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ABSTRAK Penelitian ini bertujuan untuk memperoleh bukti empiris ada atau tidaknya pengaruh modified audit opinion dan kualitas audit terhadap investment cash flow. Penelitian ini menggunakan data panel dan pengolahan datanya dibantu dengan Eviews 9. Sampel penelitian ini adalah 30 perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia untuk tahun 2012-2016 dengan total observasi sebanyak 150 firm-years. Hasil penelitian ini menunjukkan bahwa modified audit opinion berpengaruh positif terhadap investment cash flow yang berarti keputusan investasi perusahaan diambil tanpa memperhat

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Xu, Linjia, Jiaying Liu, Jarim Kim, and Myoung-Gi Chon. "Are Chinese Netizens Willing to Speak Out? The Spiral of Silence in Public Reactions to Controversial Food Safety Issues on Social Media." International Journal of Environmental Research and Public Health 18, no. 24 (2021): 13114. http://dx.doi.org/10.3390/ijerph182413114.

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This study examines the influential factors posited by the Spiral of Silence Theory (SoS) in shaping people’s perceptions of the overall public opinion towards food safety issues in China and their willingness to speak out. Two highly controversial issues, including genetically modified (GM) food and food additives, are examined. Using an online opt-in panel in China, we collected survey responses from a total of 1089 respondents, with a comparable age distribution to that of Chinese netizens, as indicated in the most recent census. Ordinary Least Squares (OLS) regressions were conducted to ma

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Garbowska, Bożena, Marek Garbowski, and Bernadeta Hordejuk. "CONSUMER ATTITUDES TOWARD GENETICALLY MODIFIED FOOD." sj-economics scientific journal 19, no. 4 (2015): 43–54. http://dx.doi.org/10.58246/sjeconomics.v19i4.377.

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Among Polish consumers food containing genetically modified materials causes a lot of controversy. Therefore, the objective of the present research was to evaluate the attitude and awareness of Polish consumers regarding genetically modified food. The particular focus of the research was to determine the level of knowledge and consumer attitudes to genetically modified plants as well as food produced with the use of transgenic materials.It was concluded that over a half of the subjects is against cultivation of genetically modified plants is Poland. Moreover, also over a half of the subjects w

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Filik, G., and A. Gül. "Using Genetically Modified Feedstocks in Broiler Diets; Risks, Perceptions and Facts." Journal of the Hellenic Veterinary Medical Society 76, no. 1 (2025): 8657–64. https://doi.org/10.12681/jhvms.36653.

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Chicken meat has significantly contributed to people's access to animal protein sources in recent times. However, it fails to garner the same importance from experts in various sectors of public opinion. Therefore, the objective is to obtain expert opinions and present facts from their perspective, as opposed to consumer opinions typically collected in studies of broiler chickens that consume genetically modified feed raw materials. In some surveys, certain experts who were selected based on their fields of expertise have been found to make errors. The opinions or views of individuals lacking

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Rachmawati, Windasari, and Abdul Manan. "PENGARUH MODIFIED AUDIT OPINION TERHADAP BORROWING CASH FLOW DI LQ45 SELAMA TAHUN 2010 - 2015." Jurnal Dinamika Sosial Budaya 20, no. 1 (2019): 72. http://dx.doi.org/10.26623/jdsb.v20i1.1240.

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<p class="Abstract">Penelitian ini menguji dan menganalisis konsekuensi ekonomis dari modified audit opinion terhadap borrowing cash flow. Penelitian ini menggunakan model data panel. Modified audit opinion (MAO) dalam penelitian ini adalah opini audit selain opini wajar tanpa pengecualian bentuk baku, yaitu opini wajar tanpa pengecualian dengan paragraf penjelasan (unqualified opinion with explanatory paragraph), wajar dengan pengecualian (qualified opinion), tidak wajar (adverse opinion), dan tidak memberikan pendapat (disclaimer opinion).Populasi dan sampel penelitian adalah perusahaa

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MALARZ, KRZYSZTOF. "TRUTH SEEKERS IN OPINION DYNAMICS MODELS." International Journal of Modern Physics C 17, no. 10 (2006): 1521–24. http://dx.doi.org/10.1142/s0129183106009850.

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We modify the model of Deffuant et al. to distinguish true opinion among others in the fashion of Hegselmann and Krause (). The basic features of both models modified to account for truth seekers are qualitatively the same.

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Ardi, Frans Guntara, Indra Saputra, and Susi Dwi Mulyani. "PENGARUH FINANCIAL DISTRESS, UKURAN PERUSAHAAN, AUDIT TENURE DAN REPUTASI AUDITOR TERHADAP OPINI AUDIT MODIFIKASI GOING CONCERN." Jurnal Magister Akuntansi Trisakti 6, no. 2 (2019): 225. http://dx.doi.org/10.25105/jmat.v6i2.5557.

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<p><em>This study uses one research model to obtain empirical evidence about the effects of financial distress, company size, audit tenure and auditor reputation on going concern modified audit opinion. Variables used in this research model are going concern modified audit opinion, financial distress, company size, audit tenure and auditor reputation.</em><em> </em><em>Research samples consists of listed manufacture companies in Indonesian Stock Exchange in the period of 2013 – 2015. Based on sample picked with purposive sampling method, samples which used i

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Plahuta, P., B. Tivadar, and P. Raspor. "Slovenian public opinion regarding genetically modified organisms in winemaking." Acta Alimentaria 36, no. 1 (2007): 61–73. http://dx.doi.org/10.1556/aalim.36.2007.1.8.

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Fang, Junxiong, Gerald J. Lobo, Yinqi Zhang, and Yuping Zhao. "Auditing Related Party Transactions: Evidence from Audit Opinions and Restatements." AUDITING: A Journal of Practice & Theory 37, no. 2 (2018): 73–106. http://dx.doi.org/10.2308/ajpt-51768.

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SUMMARY Using data from the Chinese market where related party transactions (RPTs) are particularly prevalent, we examine how the independent auditor responds to the potentially heightened risk of RPTs and the efficacy of the auditor's response. First, we find that the auditor is more likely to issue a modified audit opinion that specifically discusses RPTs (RPTMAO) to firms reporting higher related sales or related lending, but not to firms reporting higher RPTs of other categories (i.e., related purchases, related borrowing, and related assets/equity transactions). These findings suggest tha

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Juntao Zhao, Juntao Zhao. "Multichannel Fusion Based on modified CNN for Image Emotion Recognition." 電腦學刊 33, no. 1 (2022): 013–19. http://dx.doi.org/10.53106/199115992022023301002.

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<p>Social media networks are an integral part of people’s daily life. Users share images and texts to express their emotions and opinions. Analyzing the image and text content published by these users can help understand and predict user behavior, so as to carry out marketing, public opinion monitoring and personalized recommendation. Weibo, Wechat and other social media are important ways of self-expression. Images are more intuitive than text. Therefore, more scholars begin to pay attention to the research of image emotion analysis. At present, image emotion analysis methods pay seldom

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Qadir, Muhammad Imran, and Mamoona Yasmeen. "Opinion about health issues regarding Transgenic Farm animals." Pakistan Journal of Pharmaceutical Research 2, no. 2 (2016): 146. http://dx.doi.org/10.22200/pjpr.20162146-147.

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For the betterment of mankind, scientists are trying to overcome all factors that hinder our economy and health. For this purpose they form genetically modified animals or organisms that have required characteristics, improved productivity, better health of animals and production of human required products. In genetic engineering, transgenesis is a process by which we improve genome of an organism. In whole world, people have different views about genetically modified animals. To know these views in our society, a research was conducted. For this purpose, 100 people of Multan, Pakistan were se

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Khuong, Nguyen Vinh, Nguyen Thi Lan Huong, Vy Bao Chau, Nguyen Ton Huong Mai, Nguyen Le Cam Thi, and Cu Tong Hoai Linh. "The impact of audit opinion on cost of debt: Evidence from Vietnam." ECONOMICS AND BUSINESS ADMINISTRATION 11, no. 1 (2021): 83–93. http://dx.doi.org/10.46223/hcmcoujs.econ.en.11.1.1067.2021.

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We consider whether the category of audit opinion an enterprise receives is pertained to the cost of debt of Vietnam corporations and how does it impact them. Proceeding from the data collected from 80 listed companies in the Vietnam stock exchange in the period of 2007 - 2017, we used a quantitative method to demonstrate the negative impact of modified audit opinion on the cost of debt. When companies receive a modified opinion, they have to pay higher interest rates and have a shorter maturity. From the results, this paper suggests some implications for the financial statement disclosure of

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Childers, Terry L. "Assessment of the Psychometric Properties of an Opinion Leadership Scale." Journal of Marketing Research 23, no. 2 (1986): 184–88. http://dx.doi.org/10.1177/002224378602300211.

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Continued interest in diffusion theory and product innovation research necessitates the sound measurement of such constructs as opinion leadership. The author assesses the psychometric properties of the King and Summers self-designating scale of opinion leadership and proposes a modified scale of opinion leadership. The revised scale is found to have higher internal consistency reliability and better nomological and known-groups validity.

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Krzepiłko, Anna, Monika Skowrońska, Iwona Krzepiłko, and Aleksandra Filipiuk. "Opinion Survey of Lublin University Students on Genetically Modified Plants." Barometr Regionalny. Analizy i Prognozy 15, no. 1 (2017): 97–106. http://dx.doi.org/10.56583/br.454.

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In recent years genetically modified plants have become a subject of discussion not only among scientists but among consumers and politicians as well. This is a controversial issue, mainly due to the conflicting information appearing in the media concerning the properties of these plants, their impact on human health, and how they function in the natural environment. A survey was conducted to learn the opinions of students of Lublin universities regarding the cultivation and applications of genetically modified crops. The students surveyed claim to be familiar with issues associated with GMOs

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Durant, Robert F., and Jerome S. Legge. "Public Opinion, Risk Perceptions, and Genetically Modified Food Regulatory Policy." European Union Politics 6, no. 2 (2005): 181–200. http://dx.doi.org/10.1177/1465116505051982.

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Elder, Laurel, Steven Greene, and Mary Kate Lizotte. "The gender gap on public opinion towards genetically modified foods." Social Science Journal 55, no. 4 (2018): 500–509. http://dx.doi.org/10.1016/j.soscij.2018.02.015.

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Zaid Alkilani, Saleh, Wan Nordin Wan Hussin, and Basariah Salim. "Impact of Ownership Characteristics on Modified Audit Opinion in Jordan." International Journal of Accounting, Finance and Risk Management 4, no. 3 (2019): 71. http://dx.doi.org/10.11648/j.ijafrm.20190403.11.

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Abebe, Rediet, T. H. HUBERT Chan, Jon Kleinberg, et al. "Opinion Dynamics Optimization by Varying Susceptibility to Persuasion via Non-Convex Local Search." ACM Transactions on Knowledge Discovery from Data 16, no. 2 (2021): 1–34. http://dx.doi.org/10.1145/3466617.

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A long line of work in social psychology has studied variations in people’s susceptibility to persuasion—the extent to which they are willing to modify their opinions on a topic. This body of literature suggests an interesting perspective on theoretical models of opinion formation by interacting parties in a network: in addition to considering interventions that directly modify people’s intrinsic opinions, it is also natural to consider interventions that modify people’s susceptibility to persuasion. In this work, motivated by this fact, we propose an influence optimization problem. Specifical

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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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Savitskaya, N. E., and T. A. Fedorova. "Dynamic Properties of the Voter Model with Stochastic Activation of Links Driven by Avalanche-like Perturbations." Interdisciplinary Journal Nonlinear Phenomena in Complex System 27, no. 3 (2024): 208–16. https://doi.org/10.5281/zenodo.13960388.

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In this paper, we study the dynamical modes of the modified noisy voter model. Inour model, the changes in the binary state (opinion) of the voters (agents) are causedby the avalanche-like dynamics of the threshold variables (tensors) assigned to them. Thesystem under study is considered as a scale-free network in which the nodes representelements (agents, voters) and the edges represent possible contacts between the elements.The structure of the links between voters is not static. Its temporal evolution is due to the“activity” of the agents. This property determines the probabilit

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Blay, Allen D., Marshall A. Geiger, and David S. North. "The Auditor's Going-Concern Opinion as a Communication of Risk." AUDITING: A Journal of Practice & Theory 30, no. 2 (2011): 77–102. http://dx.doi.org/10.2308/ajpt-50002.

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SUMMARY In this study, we examine the proposition that the auditor's going-concern modified opinion is a valuable risk communication to the equity market that results in a shift of the market's perception of financially distressed firms. Specifically, our analyses reveal that the market valuation is significantly altered from a focus on both the income statement and balance sheet to a balance sheet-only focus in the year a company receives a first-time going-concern modified opinion. These results hold even after controlling for several common measures of financial distress and when examining

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Feijão, Alexsandra Rodrigues, Gilmara Holanda Cunha, Joselany Áfio Caetano, Elucir Gir, and Marli Teresinha Gimeniz Galvão. "Nursing consultation tool for people with human immunodeficiency virus/tuberculosis co-infection." Revista da Rede de Enfermagem do Nordeste 16, no. 5 (2015): 754. http://dx.doi.org/10.15253/2175-6783.2015000500018.

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Objective: to verify the opinion of judges about a nursing consultation tool for people with co-infection by the human immunodeficiency virus and tuberculosis. Methods: methodological study, involving the construction of a tool based on Orem’s self-care theory and its submission for evaluation by judges experts in the area, which gave opinions about organization, clarity and relevance. Results: the instrument gained a positive evaluation for all assessment criteria, with agreement greater than 75% and Content Validity Index greater than 0.80 in most items. Following judges opinion, three items

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Dussa, Kanchana Narsingrao, Rakesh Kumar Sahay, Parimalakrishnan Sundararajan, and Mendu Vishnuvardhanarao. "ADAPTATION OF DIABETES KNOWLEDGE QUESTIONNAIRE FOR SOUTH ASIAN COUNTRIES CONTEXT." International Journal of Pharmacy and Pharmaceutical Sciences 9, no. 12 (2017): 252. http://dx.doi.org/10.22159/ijpps.2017v9i12.22222.

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Objective: To adapt diabetes knowledge questionnaire (DKQ) which would be suitable for assessing diabetes knowledge of subjects with type 1 and type 2 diabetes of the South Asian region.Methods: For content validation of DKQ, Delphi survey of 111 opinion leaders was conducted during the South Asian Federation of Endocrine Societies (SAFES) summit in Hyderabad. The participants are endocrinologists, diabetologists, physicians, primary care physicians and researchers from India, Srilanka, Bangladesh, Nepal, and Pakistan. Participants were asked to indicate their opinion on each of the 15 questio

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Morris, Roselyn E., and Jerry R. Strawser. "An Examination of the Effect of CPA Firm Type on Bank Regulators' Closure Decisions." AUDITING: A Journal of Practice & Theory 18, no. 2 (1999): 143–58. http://dx.doi.org/10.2308/aud.1999.18.2.143.

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This study examines the effect of CPA firm type on regulators' decisions with respect to the closure of banks. Using a sample of 116 closed and 116 nonclosed banks in the state of Texas during 1990–1991, we estimate regression models which include (1) financial characteristics of the sample banks, (2) other characteristics of the sample banks, (3) the type of auditor's opinion received by the bank (with respect to the bank's ability to continue as a going concern), and (4) the CPA firm type (Big 6 vs. non-Big 6). Our results indicate that banks receiving modified opinions from Big 6 firms were

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Audry, Bellinda Cindy, and Dyah Mieta Setyawati. "Effect of Financial Distress on Going Concern Audit Opinion." Formosa Journal of Science and Technology 2, no. 1 (2023): 39–50. http://dx.doi.org/10.55927/fjst.v2i1.2340.

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This study aims to determine the effect of financial distress and the previous year's audit opinion on going concern audit opinion. The analysis technique used is the modified Altman method and logistic regression analysis with the help of SPSS version 22. The results of the analysis show that financial distress affects going-concern audit opinion, this means that if financial distress is determined by the lower the Z value, the higher the probability the company received a going concern audit opinion. The previous year's audit opinion has an effect on going concern audit opinion, this shows t

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OCHROMBEL, R. "SIMULATION OF SZNAJD SOCIOPHYSICS MODEL WITH CONVINCING SINGLE OPINIONS." International Journal of Modern Physics C 12, no. 07 (2001): 1091. http://dx.doi.org/10.1142/s0129183101002346.

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Putri, Silvani, and Dwi Suhartini. "Determinan Penerimaan Opini Audit Going Concern (GCAO):." Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah 6, no. 2 (2023): 2547–62. http://dx.doi.org/10.47467/alkharaj.v6i2.4684.

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This study aims to examine the effect of Financial Distress and Prior Opinion on Going-Concern Audit Opinion, with Opinion Shopping as a moderating variable. This research topic is very important to study in analyzing the extent to which financial and non-financial factors affect the continuity of a company's business. This study uses a quantitative method with a total sample of 185 data points from 37 manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2021. The data analysis used is panel data regression software Eviews 12. The research results prove that the ac

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Wang, Xin, Xiayun Song, and Mingyang Sun. "How Does a Company’s ESG Performance Affect the Issuance of an Audit Opinion? The Moderating Role of Auditor Experience." International Journal of Environmental Research and Public Health 20, no. 5 (2023): 3878. http://dx.doi.org/10.3390/ijerph20053878.

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Green economic development is a new growth point for China’s economy. The reduction in environmental pollution and the practice of social responsibility are strongly advocated by society. ESG (environment, society, governance) is a new concept considering how companies achieve sustainable development. Do auditors pay attention to corporate ESG when making opinion decisions? This paper examines how ESG performance affects audit opinion decisions. The results show the following: (1) The better the ESG performance is, the lower the probability of a modified audit opinion on the part of the audito

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Hassan Omer, Waddah Kamal, Khaled Salmen Aljaaidi, Mohd ‘Atef Md Yusof, and Mohamad Hisyam Selamat. "The associations of board of directors’ characteristics with modified audit opinion." AD-minister, no. 37 (December 2020): 5–34. http://dx.doi.org/10.17230/ad-minister.37.1.

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The aim of this study is to investigate the association between the characteristics of the board of directors and the likelihood that a company receives a modified audit opinion (as a measure of the quality of companies external financial reporting) in Malaysia. To test our hypotheses, we use the pooled cross-sectional logistic regression analysis for 136 firm-year observations listed on Bursa Malaysia over the period 2009-2011.The evidence we uncover is consistent with the hypotheses that companies with large board size and greater financial expertise of the board of directors are less possib

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