The purpose of this study was to trace the evolution of audit opinion research and identify
research gaps that require the future investigation. Data was collected from Scopus and …

Purpose This paper aims to determine whether audit opinions in Morocco, an emerging
market, are value relevant to the stock market, through the investigation of the market …

This study investigates the mediating role of going concern and corporate reporting on the
relationship between corporate governance and investor confidence in financial institutions …

This paper feeds the literature about investors' reaction to the release of going concern
modified audit reports, which is abundant and controversial among scholars. Moving a step …

Purpose This study aims to investigate the link between audit quality and in-court debt
restructuring. The aim is to understand whether the confirmation of debt restructuring plans …

Imbalanced datasets are one of the main issues encountered by artificial intelligence
researchers, as machine learning (ML) algorithms can become biased toward the majority …

Financial distress is a state under which the organisation's financial position is unstable yet
has not gone bankrupt. Many manufacturing companies in Indonesia experienced corporate …

A going concern opinion is issued if the auditor doubts a company's financial condition.
Giving a going concern opinion can worsen the company in terms of gaining public trust and …

This study examines the effect of continuous bankruptcy predictions ongoing concern audit
opinions with the previous opinion as a moderating variable and discusses the implications …