The Effect of Audit Quality, Financial Condition and Earnings Management on the Going Concern Audit Opinion with Corporate Mechanism as a Moderating Variable
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DOI: 10.33146/2307-9878-2022-3(97)-119-128
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References listed on IDEAS
- Randall K. Morck, 2005. "A History of Corporate Governance around the World: Family Business Groups to Professional Managers," NBER Books, National Bureau of Economic Research, Inc, number morc05-1.
- Yihan Guo & Deborah Delaney & Ammad Ahmed, 2020. "Is an Auditor's Propensity to Issue Going Concern Opinions a Valid Measure of Audit Quality?," Australian Accounting Review, CPA Australia, vol. 30(2), pages 144-153, June.
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"The Global History of Corporate Governance: An Introduction,"
NBER Chapters, in: A History of Corporate Governance around the World: Family Business Groups to Professional Managers, pages 1-64,
National Bureau of Economic Research, Inc.
- Randall K. Morck & Lloyd Steier, 2005. "The Global History of Corporate Governance: An Introduction," NBER Working Papers 11062, National Bureau of Economic Research, Inc.
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More about this item
Keywords
audit quality; financial condition; earnings management; corporate mechanism; going concern audit opinion;All these keywords.
JEL classification:
- M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
- G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill
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