DETECTION OF GOING CONCERN AUDIT OPINION BASED ON DISCLOSURE, FINANCIAL CONDITION AND OPINION SHOPPING
نویسندگان
چکیده
منابع مشابه
Opinion Shopping and Audit Committees
This paper tests whether companies engage in opinion shopping and examines the role of audit committees when auditors are dismissed (1996-98). There are three findings. First, US companies strategically dismiss when incumbent auditors are more likely to issue unfavorable audit opinions compared to newly appointed auditors. I estimate opinion shopping motivates 17% of auditor dismissals, and I f...
متن کاملThe Auditor’s Going-Concern Opinion Decision
In this study, we expand on several previous studies related to the materiality judgments and the auditor’s propensity to issue a going-concern opinion to financially troubled but non-bankrupt companies. We test the auditor’s materiality thresholds by investigating whether there is any significant difference in accuracy among audit firms, especially between Big Six (Five) and non-Big Six (Five)...
متن کاملPredicting going concern opinion with data mining
The auditor is required to evaluate whether substantial doubt exists about the client entity's ability to continue as a going concern. Accounting debacles in recent years have shown the importance of proper and thorough audit analysis. Since the 80s, many studies have applied statistical techniques, mainly logistic regression, as an automated tool to guide the going concern opinion formulation....
متن کاملAgent-based Simulation and the Auditor Going Concern Opinion – a Case Study of Frontier Airlines
The complex and interconnected world in which organizations operate presents many challenges to organizational sustainability and the traditional approaches audit firms use to assess the ongoing viability of their clients. We propose agent-based modeling (ABM) as a viable tool for auditors to account for the interaction of local and environmental factors to determine organizational success. To ...
متن کاملExtracting Condition-Opinion Relations Toward Fine-grained Opinion Mining
A fundamental issue in opinion mining is to search a corpus for opinion units, each of which typically comprises the evaluation by an author for a target object from an aspect, such as “This hotel is in a good location”. However, few attempts have been made to address cases where the validity of an evaluation is restricted on a condition in the source text, such as “for traveling with small kid...
متن کاملذخیره در منابع من
با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید
ژورنال
عنوان ژورنال: Jurnal Ilmiah Akuntansi Universitas Pamulang
سال: 2020
ISSN: 2599-1922,2339-0867
DOI: 10.32493/jiaup.v8i1.3563