The analysis of influencing factors on the going concern audit opinion – a study in manufacturing firms in Indonesia
Purpose - It is argued that the going concern opinion is issued if auditors have a doubt about financial condition of a company. Provision of the going concern audit opinion may worsen the company in terms of gaining public trust and may even indicate bankruptcy. This study aims to determine the fac...
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| Format: | Article |
| Language: | English |
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Emerald Publishing
2021-06-01
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| Series: | AJAR (Asian Journal of Accounting Research) |
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| Online Access: | https://www.emerald.com/insight/content/doi/10.1108/AJAR-09-2020-0078/full/pdf?title=the-analysis-of-influencing-factors-on-the-going-concern-audit-opinion-a-study-in-manufacturing-firms-in-indonesia |