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Analisis Pengaruh Faktor Perusahaan, Kualitas Auditor, Kepemilikan Perusahaan Terhadap Penerimaan Opini Audit Going Concern (Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia)
16 references·5 citing·45 second hop
Analisis Pengaruh Faktor Perusahaan, Kualitas Auditor, Kepemilikan Perusahaan Terhadap Penerimaan Opini Audit Going Concern (Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia) (2009)Analisis Pengaruh Faktor Perusahaan, Kual…Audit quality and the going-concern decision-making process: Spanish evidence (2004)Audit quality and the going-c…Going-Concern Opinions in the “New” Legal Environment (2002)Going-Concern Opinions in the…Do companies successfully engage in opinion-shopping? Evidence from the UK (2000)Do companies successfully eng…Industry Specialization by Auditors (1999)Industry Specialization by Au…A neural network approach to the prediction of going concern status (1999)A neural network approach to …Auditors' Views on the Type of Audit Report Issued to Entities with Going Concern Uncertainties. (1996)Auditors' Views on the Type o…Auditor brand name reputations and industry specializations (1995)Auditor brand name reputation…The Incremental Information Content of the Going-Concern Audit Opinion (1994)The Incremental Information C…Auditor Switching and Conservatism. (1994)Auditor Switching and Conserv…THE AUDITOR'S GOING CONCERN DECISION: SOME UK EVIDENCE CONCERNING INDEPENDENCE AND COMPETENCE (1993)THE AUDITOR'S GOING CONCERN D…Perceived Auditor Quality and the Earnings Response Coefficient (1993)Perceived Auditor Quality and…Auditor Independence, Dismissal Threats, and the Market Reaction to Auditor Switches (1992)Auditor Independence, Dismiss…Audit Quality Attributes: The Perceptions of Partners, Preparers, and Financial Statement Users (1992)Audit Quality Attributes: The…Auditor size and audit quality (1981)Auditor size and audit qualityA note on the impact of audit qualifications on lending and credit decisions (1980)A note on the impact of audit…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…Kualitas Audit, Profitabilitas, Leverage Dan Struktur Kepemilikan Terhadap Opini Audit Going Concern (2021)Kualitas Audit, Profitabilita…PENGARUH DEBT DEFAULT, FINANCIAL DISTRESS, OPINION SHOPPING DAN AUDIT TENURE TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN (2019)PENGARUH DEBT DEFAULT, FINANC…PENGARUH DEBT DEFAULT, DISCLOSURE, OPINI AUDIT TAHUN SEBELUMNYA, UKURAN PERUSAHAAN, DAN OPINION SHOPPING TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN (2015)PENGARUH DEBT DEFAULT, DISCLO…Pengaruh Auditor Client Tenure, Debt Default, Reputasi Auditor, Ukuran Klien Dan Kondisi Keuangan Terhadap Kualitas Audit Melalui Opini Audit Going Concern (2013)Pengaruh Auditor Client Tenur…ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PERUSAHAAN MELAKUKAN AUDITOR SWITCHING SECARA VOLUNTARY (2013)ANALISIS FAKTOR-FAKTOR YANG M…Specification Tests in Econometrics (1978)Audit Fees and Auditor Size: Further Evidence (1986)The market for audit services (1990)Are fully independent audit committees really necessary? (2009)Auditor Switches in the Pre- and Post-Enron Eras: Risk or Realignment? (2009)The impact of corporate governance on auditor choice: Evidence from China (2009)The Nature of the Firm (1937)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)The Pricing of Audit Services: Theory and Evidence (1980)Agency Problems and Residual Claims (1983)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)The Effect of Audit Quality on Earnings Management* (1998)Methodological Issues Related to the Estimation of Financial Distress Prediction Models (1984)Positive Accounting Theory (1985)Auditee and audit firm characteristics as determinants of audit qualifications (2006)A meta‐analysis of the determinants of modified audit opinion decisions (2013)Do Investors Value a Firm’s Commitment to Social Activities? (2013)Separation of Ownership and Control (1983)The Role of Big 6 Auditors in the Credible Reporting of Accruals (1999)Do Non–Audit Service Fees Impair Auditor Independence? Evidence from Going Concern Audit Opinions (2002)Auditor Industry Specialization and Earnings Quality (2003)Information quality and the valuation of new issues (1986)On the Usefulness of Earnings and Earnings Research: Lessons and Directions from Two Decades of Empirical Research (1989)Capital markets research in accounting (2001)Nonfinancial Disclosure and Analyst Forecast Accuracy: International Evidence on Corporate Social Responsibility Disclosure (2012)Trade and Industry (1946)Agency Problems, Auditing, and the Theory of the Firm: Some Evidence (1983)Auditor Style and Financial Statement Comparability (2013)Does Mandatory Rotation of Audit Partners Improve Audit Quality? (2014)A Review of the Archival Literature on Audit Partners (2017)Auditor independence, ‘low balling’, and disclosure regulation (1981)An Analysis of Auditor Litigation and Audit Service Quality. (1988)Mandatory rotation of company auditors: A critical examination (1997)The Impact of Managing Director Changes and Financial Distress on Audit Qualification and Auditor Switching (2005)The auditor’s strategy selection for negotiation with management: Flexibility of initial accounting position and nature of the relationship (2010)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)The Pricing of Options and Corporate Liabilities (1973)Corporate financing and investment decisions when firms have information that investors do not have (1984)Law and Finance (1998)Auditor Industry Specialization, Client Bargaining Power, and Audit Pricing (2004)Research on Auditor Professional Skepticism: Literature Synthesis and Opportunities for Future Research (2012)Internal Audit Quality and Financial Reporting Quality: The Joint Importance of Independence and Competence (2015)Service quality, client satisfaction and loyalty towards audit firms (2006)When the PCAOB Talks, Who Listens? Evidence from Stakeholder Reaction to GAAP-Deficient PCAOB Inspection Reports of Small Auditors (2012)Auditor Perceptions of Audit Workloads, Audit Quality, and Job Satisfaction (2019)
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References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 1981Auditor size and audit quality5,862 cited
  • 1995Auditor brand name reputations and industry specializations1,482 cited
  • 1993Perceived Auditor Quality and the Earnings Response Coefficient1,168 cited
  • 2000Do companies successfully engage in opinion-shopping? Evidence from the UK424 cited
  • 1999Industry Specialization by Auditors376 cited
  • 1994Auditor Switching and Conservatism.284 cited
  • 1992Audit Quality Attributes: The Perceptions of Partners, Preparers, and Financial Statement Users187 cited
  • 1992Auditor Independence, Dismissal Threats, and the Market Reaction to Auditor Switches185 cited
  • 2004Audit quality and the going-concern decision-making process: Spanish evidence145 cited
  • 1994The Incremental Information Content of the Going-Concern Audit Opinion115 cited
  • 1999A neural network approach to the prediction of going concern status104 cited
  • 2002Going-Concern Opinions in the “New” Legal Environment99 cited
  • 1980A note on the impact of audit qualifications on lending and credit decisions82 cited
  • 1993THE AUDITOR'S GOING CONCERN DECISION: SOME UK EVIDENCE CONCERNING INDEPENDENCE AND COMPETENCE

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66 cited
  • 1996Auditors' Views on the Type of Audit Report Issued to Entities with Going Concern Uncertainties.47 cited
  • Cited by

    • 2013ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PERUSAHAAN MELAKUKAN AUDITOR SWITCHING SECARA VOLUNTARY27 cited
    • 2015PENGARUH DEBT DEFAULT, DISCLOSURE, OPINI AUDIT TAHUN SEBELUMNYA, UKURAN PERUSAHAAN, DAN OPINION SHOPPING TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN25 cited
    • 2019PENGARUH DEBT DEFAULT, FINANCIAL DISTRESS, OPINION SHOPPING DAN AUDIT TENURE TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN24 cited
    • 2021Kualitas Audit, Profitabilitas, Leverage Dan Struktur Kepemilikan Terhadap Opini Audit Going Concern23 cited
    • 2013Pengaruh Auditor Client Tenure, Debt Default, Reputasi Auditor, Ukuran Klien Dan Kondisi Keuangan Terhadap Kualitas Audit Melalui Opini Audit Going Concern22 cited