October 20, 2025Dinasti International Journal of Economics Finance & AccountingOpen Access

The Influence of Financial Distress, Leverage, Company Growth, and Previous Year's Audit Opinion on the Going Concern Audit Opinion

View Full Paper

Ask AI

Bookmark

Financial distress negatively impacts the going concern audit opinion, indicating risks for operational sustainability.
Company growth is found to have a negative effect on going concern audit opinions, potentially signaling financial vulnerabilities.
The prior year's audit opinion positively influences the current going concern audit opinion, suggesting its importance to auditors.
Leverage does not show a significant effect on the going concern audit opinion, indicating it may not be a critical factor to consider.

Discussion

No takes yet. Share an insight, caveat, or question.

Implication

Logistic regression reveals financial distress and company growth negatively influence going concern audit opinions, while prior audit opinion has a positive impact.

Cite This Study

Dyasnita et al. (2025) studied this question.

synapsesocial.com/papers/68f58f68ece7a5b64f471690 https://doi.org/10.38035/dijefa.v6i4.5073

View Full Paper

Ask AI

Bookmark

Implication

Logistic regression reveals financial distress and company growth negatively influence going concern audit opinions, while prior audit opinion has a positive impact.

The Influence of Financial Distress, Leverage, Company Growth, and Previous Year's Audit Opinion on the Going Concern Audit Opinion

Key Points

Discussion

Implication

Cite This Study

The Influence of Financial Distress, Leverage, Company Growth, and Previous Year's Audit Opinion on the Going Concern Audit Opinion

Key Points

Discussion

Implication

Cite This Study

Keep reading

Keep reading