Title of article :
FACTORS INFLUENCING AUDITORS GOING CONCERN OPINION
Author/Authors :
Haron, Hasnah Universiti Sains Malaysia - Graduate School of Business, Malaysia , Hartadi, Bambang Universiti Sains Malaysia - Graduate School of Business, Malaysia , Ansari, Mahfooz Universiti Sains Malaysia - Graduate School of Business, Malaysia , Ismail, Ishak Universiti Sains Malaysia - Graduate School of Business, Malaysia
Abstract :
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.
Keywords :
going concern opinion , financial indicators , evidence and disclosure , consensus
Journal title :
Asian Academy of Management Journal
Journal title :
Asian Academy of Management Journal
