This study aimed to investigate the market reaction release of independent auditor's opinion accompanied by going concern modification (GCM) whether type report is unqualified or a qualified audit opinion. The population consisted all public shareholding companies listed on Amman Stock Exchange (ASE) except for financial sector while sample those whose included GCM period 2017-2021. event metho...

The purpose of this research is to determine how previous audit opinion, auditor reputation, company growth, and profitability affect going concern opinion. sample used in emperical study was mining companies listed on the Indonesia Stock Exchange 2014-2019 period. Purposive sampling collect as many 29 samples firms over course six years. data secondary collected from that Indonesian each compa...

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)...

This article discusses the factors that affect level of corruption as dependent variable. study is a literature review describes effect audit opinion, findings, and follow-up on results corruption, this in applied administration to increase literacy influence between variables for further research purposes. The are corruption.

This study aims to determine the effect of leverage, auditor switching and company size on going concern audit opinion state-owned enterprises (SOEs) listed Indonesian Stock Exchange. type research is Associative. The data used secondary data. analysis technique in this descriptive statistics, classical assumption test hypothesis testing. logistic regression assisted by statistical program for ...