Purpose It is argued that the going concern opinion is issued if auditors have a doubt about
financial condition of a company. Provision of the going concern audit opinion may worsen …

This study aims to test empirically the effect of debt default, financial distress and company
size on the acceptance of going concern modification audit opinion. This research uses a …

The aim of this research is to re-examine the determinants analysis of going-concern audit
opinions. This is done because the results of previous studies still show inconsistent results …

This research intended to measure the influence of reputation of public accounting firm,
auditor switching and leverage against the acceptance of going concern opinion with …

The outbreak of the Corona virus or COVID-19 has not only rocked Wuhan, but also the
world. The coronavirus pandemic has caused many large institutions and banks to decide to …

Purpose The purpose of this study is to document the mediating effect of earnings
management on the relation between the components of audit certification. The study is …

This study discusses the effect of firm size, leverage, profitability, liquidity, and audit quality
on going concern audit opinions. The sample of this study was obtained using a purposive …

Penelitian ini merupakan penelitian kuantitatif yang bertujuan untuk menguji pengaruh
kualitas audit, pertumbuhan perusahaan, dan kondisi keuangan perusahaan terhadap …

Çalışma, Türkiye ölçeğinde firmalar ile firma çıkar grupları arasındaki güvencenin
temellerinden biri olan denetim raporlarının, firma piyasa değeri üzerindeki etkilerini tespit …

This study was designed to examine financial distress and auditor reputation of the audit
going concern opinion. The hypothesis was to test whether financial factors (financial …