FACTORS INFLUENCING AUDITORS' GOING CONCERN OPINION

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Published: Jan 31, 2009
Keywords:
going concern opinion, financial indicators, evidence and disclosure, consensus

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Hasnah Haron
Graduate School of Business, Universiti Sains Malaysia 11800 USM Pulau Pinang, Malaysia
Bambang Hartadi
Graduate School of Business, Universiti Sains Malaysia 11800 USM Pulau Pinang, Malaysia
Mahfooz Ansari
Graduate School of Business, Universiti Sains Malaysia 11800 USM Pulau Pinang, Malaysia
Ishak Ismail
Graduate School of Business, Universiti Sains Malaysia 11800 USM Pulau Pinang, Malaysia

Abstract

The main purpose of our study is to provide evidence the practically consideration of auditor judgement on going concern opinion. By using quasi experimental, we found strong evidence that auditors' judgement is affected by financial indicators, evidence, and disclosure. We have another finding that consensus among auditors' judgement and the interaction effects between the three independent variables is significant.

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How to Cite
Hasnah Haron, Bambang Hartadi, Mahfooz Ansari, & Ishak Ismail. (2009). FACTORS INFLUENCING AUDITORS’ GOING CONCERN OPINION. Asian Academy of Management Journal, 14(1), 1–19. https://ejournal.usm.my/aamj/article/view/aamj_vol14-no-1-2009_1
Issue
Vol. 14 No. 1 (2009)
Section
Original Articles
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