Citation map · Study

SZodixStudyAcademic Library

Shelves Open access

Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated

FACTORS INFLUENCING AUDITORS' GOING CONCERN OPINION

16 references·6 citing·41 second hop

FromToDepth

this work references cited by second hop

References

1980Financial Ratios and the Probabilistic Prediction of Bankruptcy6,005 cited
1984Estimating within-group interrater reliability with and without response bias.4,773 cited
1966Financial Ratios As Predictors of Failure4,753 cited
2002Do Non–Audit Service Fees Impair Auditor Independence? Evidence from Going Concern Audit Opinions1,352 cited
2000Does size matter? The influence of large clients on office-level auditor reporting decisions1,191 cited
1999Financial Accounting Theory1,023 cited
1964The philosophy of auditing.665 cited
1978Journal of business finance and accounting580 cited
1997The Influence of Contrary Information and Mitigating Factors on Audit Opinion Decisions on Bankrupt Companies425 cited
1990Experience and the Ability to Explain Audit Findings424 cited
1994A Reexamination of Auditor versus Model Accuracy within the Context of the Going‐Concern Opinion Decision*318 cited
1991Informationally motivated auditor replacement305 cited
1992Default on Debt Obligations and the Issuance of Going-Concern Opinions.235 cited
2009AN EXAMINATION OF THE EFFECTS OF EXPERIENCE AND TASK COMPLEXITY ON AUDIT JUDGMENTS221 cited
1977Human information processing research in accounting: The state of the art

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

218 cited

1984Accounting theory: A conceptual and institutional approach196 cited

Cited by

2017PENGARUH KOMISARIS INDEPENDEN, KOMITE AUDIT, DAN FINANCIAL DISTRESS TERHADAP INTEGRITAS LAPORAN KEUANGAN34 cited
2019PENGARUH KONDISI KEUANGAN PERUSAHAAN, UKURAN PERUSAHAAN, PERTUMBUHAN PERUSAHAAN DAN REPUTASI KAP TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015-201729 cited
2020Predicting auditors' opinions using financial ratios and non-financial metrics: evidence from Iran21 cited
2019Determinant of state-owned enterprises financial health: Indonesia empirical evidence20 cited
2012Does Auditor Tenure Reduce Audit Quality?19 cited
2016PENGARUH AUDIT TENURE, OPINI AUDIT TAHUN SEBELUMNYA, DAN DISCLOSURE TERHADAP OPINI AUDIT GOING CONCERN14 cited