The Impact of External Audit in Corporate Financial Distress

DOI

10.2991/assehr.k.200529.173How to use a DOI?

Keywords

financial distress, going concern opinion, auditor switching, audit reputation, audit delay

Abstract

This paper is aimed at examining and analysing the impact of external audit on financial distress in Indonesian manufacturing companies. In addition, the samples used include data from manufacturing companies within the period 2014-2017, using purposive sampling method. A total of 128 companies were evaluated using panel data regression analysis, and the results showed the effect of going concern opinion, auditor switching and audit reputation on financial distress, although audit delay had no influence. Therefore, the implication of this research was to investigate the financial distress of companies in the capital market, especially in relation to the role of external audit.

Copyright

© 2020, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Siti Noor Khikmah
AU  - Abdul Rohman
AU  - Indira Januarti
PY  - 2020
DA  - 2020/05/04
TI  - The Impact of External Audit in Corporate Financial Distress
BT  - Proceedings of the 1st Borobudur International Symposium on Humanities, Economics and Social Sciences (BIS-HESS 2019)
PB  - Atlantis Press
SP  - 819
EP  - 823
SN  - 2352-5398
UR  - https://doi.org/10.2991/assehr.k.200529.173
DO  - 10.2991/assehr.k.200529.173
ID  - Khikmah2020
ER  -