Factors Influencing Auditors' Going Concern Opinion
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 find...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
| Published: |
Asian Academy of Management (AAM)
2009
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| Subjects: | |
| Online Access: | http://eprints.usm.my/36391/ http://eprints.usm.my/36391/1/AAMJ_14-1-1.pdf |
| Summary: | 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. |
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