TY  - JOUR
T1  - Auditor Characteristics and the Issuance of Going Concern Opinion
AU - Osman, Mohammad Noor Hisham AU - Turmin, Siti Zaidah AU - Muhamad, Haslinah AU - Hussain, Rasyiqah 
JO  - International Business Management
VL  - 10
IS  - 17
SP  - 3733
EP  - 3738
PY  - 2016
DA  - 2001/08/19
SN  - 1993-5250
DO  - ibm.2016.3733.3738
UR  - https://makhillpublications.co/view-article.php?doi=ibm.2016.3733.3738
KW  - Going concern
KW  -opinion
KW  -audit quality
KW  -auditor
KW  -characteristics
AB  - Auditor  should  issue Going Concern  audit  opinion  (GC  opinion)  when  there  is  doubt  about the ability of client to continue operation in the next one year, according to International Standard on Auditing 570 (ISA 570). However, in the context of Malaysia auditors tend to issue GC opinion to a small number of financially distress companies only. This situation motivates this study to investigate the effect of three auditor characteristics namely specialization, switching and remuneration on the possibility of GC opinion issuance. The study found significant positive relationship between the amount of auditor remuneration and the issuance of GC opinion. This might be due to operational aspect of auditing as before auditors issue any non-unqualified opinion report they have to conduct additional substantive test, documentation and discussion and negotiation with clients.
ER  -