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This is a Quantitative Study study.

October 9, 2025International Journal of Accounting Management Economics and Social Sciences (IJAMESC)Open Access

Factors Influencing Going-Concern Audit Opinions and Their Consequences: Evidence From Indonesian Listed Financial Firms

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Authors

ADAlfina DamayantiAirlangga University MMMumtihana MuchlisSultan Ageng Tirtayasa University RMRoza MulyadiSultan Ageng Tirtayasa University

Discussion

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Implication

Quantitative analysis reveals financial distress influences going concern audit opinions in Indonesian firms, suggesting implications for auditor switching.

Key Points

Financial distress and audit report lag significantly affect going concern audit opinions, indicating their critical role in financial assessments.
Audit committee effectiveness does not appear to influence going concern opinions, highlighting potential areas for improvement in governance.
Going concern opinions do not significantly drive auditor switching, suggesting other factors may play a larger role in auditor decisions.
Logistic regression analysis on 88 Indonesian financial firms emphasizes the need for timely reporting and financial stability.

Cite This Study

Damayanti et al. (2025) studied this question.

synapsesocial.com/papers/68e70db790569dd607ee6633 https://doi.org/10.61990/ijamesc.v3i5.578

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Implication

Quantitative analysis reveals financial distress influences going concern audit opinions in Indonesian firms, suggesting implications for auditor switching.

Factors Influencing Going-Concern Audit Opinions and Their Consequences: Evidence From Indonesian Listed Financial Firms

Discussion

Member takes

Implication

Key Points

Cite This Study

Factors Influencing Going-Concern Audit Opinions and Their Consequences: Evidence From Indonesian Listed Financial Firms

Discussion

Member takes

Implication

Key Points

Cite This Study

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