نتایج جستجو برای: auditor opinion
تعداد نتایج: 49220 فیلتر نتایج به سال:
This paper aims to explore the interaction between earnings management and audit opinions in context of Vietnam – an emerging country. For this purpose, two regressions were developed with sample consists 1,294 firm-years period from 2018 2020. The first regression model uses Audit Opinion as dependent variable, Discretionary Accruals (DA) independent other 8 controlling variables. results demo...
The opinion of the audit is the final product of the audit process and a means of expressing the judgment of the auditor about the quality and content of the client's financial statements and plays a major role in creating confidence and convenience among users of financial statements, and at the top of their shareholders and investors. Since the audit report involves information and the means ...
Auditor switch can be implemented mandatory and voluntary. The phenomenon of the voluntary auditor is an interesting thing to study. This study aims analyze determinants financial distress, audit delay opinion on switches in companies listed Indonesia Stock Exchange. used secondary data from 31 research samples that were determined purposively. interpreted descriptively then analyzed using logi...
This study aims to examine and the effect of profitability with indicators ROE, company size, financial distress audit opinion on auditor switching in manufacturing companies IDX 2017-2019. research uses descriptive quantitative methods, using secondary data documentation collection techniques. Manufacturing have a population 166 where there are only 122 that can be sampled. Data analysis used ...
The purpose of this study is to find out whether audit quality and lag can affect going concern opinions during the 2018-2020 period in property real estate sub-sector companies. This uses secondary data obtained from company auditor reports taken on Indonesia Stock Exchange website or www.idx.co.id. In study, there were 159 companies studied period. test results hypothesis used are logistic re...
The purpose of this study was to investigate the relationship between managers' Overconfidence, audit firm size, actual earnings management and auditor's comment on Tehran Stock Exchange companies, In such a way that the independent variable managers' overconfidence variable, the size of the moderator variable auditor, the actual earnings management as the mediator variable, and the auditor's o...
METHODS Students attending five different types of high schools in central Elazig (a city in Turkey) during the 2009-2010 school year constitute the study population. One class was randomly selected from each high school. Out of 650 students, 640 participated in the study. The data were evaluated by using the SPSS program; percentage, mean, and chi-square analyses were used. FINDINGS Of all t...
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