Drivers of going concern audit opinions: empirical evidence from Indonesia
2017 ◽
Vol 8
(2)
◽
pp. 79-90
Keyword(s):
Abstract The study of the going concern audit opinions is an important component within the enhancement of firms’ responsibility and stewardship. A going concern audit opinions implies that the independent auditor doubt the future of the firm. This study aimed to examine the drivers of the likelihood of the going-concern audit opinions. Previous studies revealed that there were inconsistent drivers influencing the going-concern audit opinion. This study shows similar results to prior works. The result indicates that firms’ financial condition and profitability significantly affect the likelihood of the going-concern audit opinion, while firms’ size and leverage are not the determinants of the intensity of the going concern audit opinion.
2021 ◽
Vol 04
(11)
◽
Keyword(s):
2016 ◽
Vol 1
(1)
◽
pp. 51-58
Keyword(s):
2017 ◽
Vol 2
(3)
◽
pp. 01-10
Keyword(s):
Keyword(s):