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This is a Quantitative Study study.

October 10, 2025International Journal of Application on Economics and Business

Factors That Influence Going Concern Audit Opinion on Tourism and Recreation Companies During Covid-19

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The previous year's audit opinion significantly affects the acceptance of going concern audit opinion.
Company size and financial distress show no influence on the acceptance of going concern audit opinions among tourism companies.
Logistic regression analysis reveals that only past audit opinions merit attention in assessing going concern status.
Understanding these factors may help companies in the tourism sector improve their financial stability during crises like COVID-19.

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Implication

Quantitative analysis shows previous year's audit opinion impacts going concern decisions in tourism companies, indicating financial stability challenges.

Cite This Study

Ruvi et al. (2025) studied this question.

synapsesocial.com/papers/68e861857ef2f04ca37e3cdd https://doi.org/10.24912/ijaeb.v3i1.224-235

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Implication

Quantitative analysis shows previous year's audit opinion impacts going concern decisions in tourism companies, indicating financial stability challenges.

Factors That Influence Going Concern Audit Opinion on Tourism and Recreation Companies During Covid-19

Key Points

Discussion

Implication

Cite This Study

Factors That Influence Going Concern Audit Opinion on Tourism and Recreation Companies During Covid-19

Key Points

Discussion

Implication

Cite This Study