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...

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Main Authors: Haron, Hasnah, Hartadi, Bambang, Ansari , Mahfooz, Ismail, Ishak
Format: Article
Language:English
Published: Asian Academy of Management (AAM) 2009
Subjects:
Online Access:http://eprints.usm.my/36391/1/AAMJ_14-1-1.pdf
http://eprints.usm.my/36391/
http://web.usm.my/aamj/14.1.2009/AAMJ%2014-1-1.pdf
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Institution: Universiti Sains Malaysia
Language: English
id my.usm.eprints.36391
record_format eprints
spelling my.usm.eprints.36391 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
institution Universiti Sains Malaysia
building Hamzah Sendut Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Sains Malaysia
content_source USM Institutional Repository
url_provider http://eprints.usm.my/
language English
topic HD28-70 Management. Industrial Management
spellingShingle HD28-70 Management. Industrial Management
Haron, Hasnah
Hartadi, Bambang
Ansari , Mahfooz
Ismail, Ishak
Factors Influencing Auditors' Going Concern Opinion
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.
format Article
author Haron, Hasnah
Hartadi, Bambang
Ansari , Mahfooz
Ismail, Ishak
author_facet Haron, Hasnah
Hartadi, Bambang
Ansari , Mahfooz
Ismail, Ishak
author_sort Haron, Hasnah
title Factors Influencing Auditors' Going Concern Opinion
title_short 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_sort factors influencing auditors' going concern opinion
publisher Asian Academy of Management (AAM)
publishDate 2009
url http://eprints.usm.my/36391/1/AAMJ_14-1-1.pdf
http://eprints.usm.my/36391/
http://web.usm.my/aamj/14.1.2009/AAMJ%2014-1-1.pdf
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