The primary aim of this study was to examine the impact audit independence on financial statement quality commercial banks listed in Nigeria. conducted using a twelve-year scope (2010 2021). Four independent variables—audit fee, joint audit, tenure, and opinion—as proxies for measuring were employed while twelve (12) that consistently submitted their annual reports throughout entire period inve...

Going Concern Audit Opinion can predict whether or not a company may go bankrupt, including one component of going concern decision. Several factors related to the in this study are influence financial distress and reputation auditors audit committee as moderators. The purpose was analyze effect auditor on provision opinions with existence an moderating agent for property real estate companies ...

The purpose of the study is to explore any nexus between Amman Stock Exchange (ASE) governance required disclosures based on auditors' determinants audit reporting lag (ARL) construct an integrated financial report (IFR). study's are revealed by terms meetings, number members, opinion, and type company. Meanwhile total assets bank performance indicated non-audit affecting disclosure IFR. hypoth...

There are many possible methods of histopathological audit. Most are expensive of both time and finance. We present an outline of one which is relatively cheap and is based on a meeting that has taken place in Bristol for many years. An analysis of the material reviewed in one year at these meetings indicates that they encompass a wide range of pathology. Furthermore it is possible to get some ...

The purpose of this study is to analyze the effect audit opinion, financial distress, company growth, and going concern opinion on auditor switching in companies listed IDX. In using secondary data annual reports manufacturing sourced from www.idx.co.id. population were 42 consumer goods sector Stock Exchange 2017-2019 samples obtained 24 companies. sampling method used research purposive metho...

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....