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 |
| _version_ | 1848877896258551808 |
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| author | Haron, Hasnah Hartadi, Bambang Ansari , Mahfooz Ismail, Ishak |
| author_facet | Haron, Hasnah Hartadi, Bambang Ansari , Mahfooz Ismail, Ishak |
| author_sort | Haron, Hasnah |
| building | USM Institutional Repository |
| collection | Online Access |
| description | 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. |
| first_indexed | 2025-11-15T17:22:43Z |
| format | Article |
| id | usm-36391 |
| institution | Universiti Sains Malaysia |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-15T17:22:43Z |
| publishDate | 2009 |
| publisher | Asian Academy of Management (AAM) |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | usm-363912017-09-05T08:11:35Z http://eprints.usm.my/36391/ Factors Influencing Auditors' Going Concern Opinion Haron, Hasnah Hartadi, Bambang Ansari , Mahfooz Ismail, Ishak HD28-70 Management. Industrial Management 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. Asian Academy of Management (AAM) 2009 Article PeerReviewed application/pdf en http://eprints.usm.my/36391/1/AAMJ_14-1-1.pdf 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 http://web.usm.my/aamj/14.1.2009/AAMJ%2014-1-1.pdf |
| spellingShingle | HD28-70 Management. Industrial Management Haron, Hasnah Hartadi, Bambang Ansari , Mahfooz Ismail, Ishak Factors Influencing Auditors' Going Concern Opinion |
| title | Factors Influencing Auditors' Going
Concern Opinion |
| title_full | Factors Influencing Auditors' Going
Concern Opinion |
| title_fullStr | Factors Influencing Auditors' Going
Concern Opinion |
| title_full_unstemmed | Factors Influencing Auditors' Going
Concern Opinion |
| title_short | Factors Influencing Auditors' Going
Concern Opinion |
| title_sort | factors influencing auditors' going
concern opinion |
| topic | HD28-70 Management. Industrial Management |
| url | http://eprints.usm.my/36391/ http://eprints.usm.my/36391/ http://eprints.usm.my/36391/1/AAMJ_14-1-1.pdf |