The impact of management, family, and institution on the auditor's going concern opinion issuance decision

• Main Authors: Osman, Mohammad Noor Hisham, Abdul Latiff, Ahmed Razman, Mat Daud, Zaidi, Muhamad Sori, Zulkarnain
• Format: Article
• Language: English
• Published: Faculty of Economics and Management, Universiti Putra Malaysia 2018
• Online Access: http://psasir.upm.edu.my/id/eprint/16078/1/22%29%20The%20Impact%20of%20Management.pdf; http://psasir.upm.edu.my/id/eprint/16078/; http://www.ijem.upm.edu.my/vol12no2/22)%20The%20Impact%20of%20Management.pdf

Incidents where external auditors do not issue a going concern audit opinion (GC opinion) to companies having severe financial problems have been reported globally. This issue motivated this study – (i) to investigate the effect of selected auditor characteristics in terms of specialization, tenure,...