Analysis of going concern modified audit report in Indonesia and Singapore
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DOI: 10.1504/ijbg.2018.10009524
Abstract: Audit reports are very useful for both internal and external decision makers as they provide assurance over financial reports which often reflect the going-concern ability of a company. Going-concern-modified audit reports are seen as a… read more here.
Keywords: modified audit; concern modified; audit; audit report ... See more keywords
Societal Trust and Modified Audit Opinions: International Evidence
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DOI: 10.2308/jiar-2023-003
Abstract: This study examines how societal trust influences auditors’ likelihood of issuing modified audit opinions. Analyzing cross-country data, we find that auditors in countries with high levels of societal trust are less prone to issue modified… read more here.
Keywords: trust modified; modified audit; audit opinions; trust ... See more keywords