The impact of management, family, and institution on the auditors going concern opinion issuance decision

• Main Authors: Osman, Mohammad Noor Hisham, Abdul Latiff, Ahmed Razman, Mat Daud, Zaidi, Muhammad Sori, Zulkarnain
• Format: Article
• Language: English
• Published: Universiti Putra Malaysia Press 2018
• Online Access: http://psasir.upm.edu.my/id/eprint/74197/1/The%20Impact%20of%20Management.pdf; http://psasir.upm.edu.my/id/eprint/74197/; 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...