The Effect of Audit Quality, Financial Condition and Earnings Management on the Going Concern Audit Opinion with Corporate Mechanism as a Moderating Variable
Going concern is an accounting term used to describe a business that is expected to operate for the foreseeable future or at least the next 12 months. The concept of going concern is particularly relevant in times of economic difficulties and in some situations auditor may determine that a profitabl...
Main Authors: | , , |
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Format: | Article |
Language: | deu |
Published: |
Institute of Accounting and Finance
2022-09-01
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Series: | Облік і фінанси |
Subjects: | |
Online Access: | http://www.afj.org.ua/pdf/939-vpliv-yakosti-auditu.pdf |