Social Sciences
8 years ago

Prior audit opinions and debt default significantly impact going concern audit opinions.

Research Journal of Finance and Accounting
Effect of Prior Audit Opinion, Audit Quality, and Factors of Its Audit Opinion Going Concern
Dwi Cahyono

Paper Summary

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The study looked at how past audit opinions, financial health, and debt issues affect whether a company gets a "going concern" audit opinion. They studied 46 manufacturing companies in Indonesia from 2007 to 2009. The results showed that past audit opinions, financial health, and debt problems do affect the likelihood of receiving a going concern audit opinion. However, audit quality and sales growth did not have a significant impact on this decision.