Factors Influencing Auditors' Going Concern Opinion

Haron, Hasnah and Hartadi, Bambang and Ansari , Mahfooz and Ismail, Ishak (2009) Factors Influencing Auditors' Going Concern Opinion. Asian Academy of Management Journal (AAMJ), 14 (1). pp. 1-19. ISSN 1394-2603

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The main purpose of our study is to provide evidence the practically consideration of auditor judgement on going concern opinion. By using quasi experimental, we found strong evidence that auditors' judgement is affected by financial indicators, evidence, and disclosure. We have another finding that consensus among auditors' judgement and the interaction effects between the three independent variables is significant.

Item Type: Article
Subjects: H Social Sciences > HD Industries. Land use. Labor > HD28-70 Management. Industrial Management
Divisions: Penerbit Universiti Sains Malaysia (USM Press) > Asian Academy of Management Journal (AAM)
Depositing User: Mr Firdaus Mohamad
Date Deposited: 05 Sep 2017 08:11
Last Modified: 05 Sep 2017 08:11
URI: http://eprints.usm.my/id/eprint/36391

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