Drivers of going concern audit opinions: empirical evidence from Indonesia

Holistica

关键词: Business and Economics;    Political Economics;    Political Economics;    other;    Business Management;    Business Management;    other;    Social Sciences;    Sociology;    Sociology;    other;   

DOI  :  10.1515/hjbpa-2017-0015

学科分类：自然科学（综合）

来源: De Gruyter

【 摘 要 】

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.

【 授权许可】

CC BY-NC-ND