Abstract: This research investigates the role of audit quality as moderation on association between opinions and accrual earnings. The sample used in this study is Indonesian companies listed Stock Exchange (IDX) during 2016 – 2020. uses Generalized Least Squares (GLS) regression models to process data. results show that are positively associated with earnings management. When examined individu...

The purpose of this research is to examine the impact company's financial condition, audit tenure, and previous year's opinion on acceptance Going concern audit. This study's sample consists transportation sector companies listed IDX from 2017 2020. Purposive sampling was used in study, a total 112 data were obtained as many 28 companies. Logistic regression analysis test hypotheses using SPSS ...

.01 This section addresses the auditor's responsibility to design and implement responses to the risks of material misstatement identified and assessed by the auditor in accordance with section 315,Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement, and to evaluate the audit evidence obtained in an audit of financial statements. Section 700, Forming an...

Since observed audit opinions do not generally become more favourable after companies switch auditors, it has been argued that companies do not successfully engage in opinion-shopping. Rather than comparing observed preand post-switch audit reports, this study tests for opinion-shopping by predicting the opinions companies would have received had they made opposite switch decisions. My results ...