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...

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Bibliographic Details
Main Authors: Yunus Anugerah Hulu, Nagian Toni, Wilsa Road Betterment Sitepu
Format: Article
Language:deu
Published: Institute of Accounting and Finance 2022-09-01
Series:Облік і фінанси
Subjects:
Online Access:http://www.afj.org.ua/pdf/939-vpliv-yakosti-auditu.pdf