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Financial Characteristics Affecting the Ability of Going Concern in Jordanian Corporations: An Analytical Study for Auditors' Report

Journal of Administrative and Economics Science

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Title Financial Characteristics Affecting the Ability of Going Concern in Jordanian Corporations: An Analytical Study for Auditors' Report
 
Creator Hayek, Ahmad Faisal khaled
 
Description The study sought to shed light on the financial characteristics affecting ability of going concern in Jordanian Corporations. To achieve this objective, the research used the correlation approach seeking to  identify  any  correlation  between  two  or more  variables  examined  in  the  context  of  the  study.  The researcher divided the study into two sections; the first addressed the theoretical background of the study in which  the  researcher  examined  the  concept  of  company  going  concern  and  the  correlation  between ratios  and  predicting  companies'  going  concern,  the  importance  of  auditors'  reports  regarding  the companies'  going  concern.  The  second  section  was  experimental  as  the  researcher  used  the  logistic regression  analysis.  Results  of  the  study  indicated  a  significant  effect  for  companies'  liquidity  and profitability on Jordanian companies’ auditors' decision when reporting concerns about the going concern of  the  company. The  study made  some  recommendations  including  the  need  for  auditors  to  take  other variables into consideration such as solvency and cash flows indicators when reporting concerns about the going concern of the company.  Keywords: Audit, Audit Report, Going Concern Audit Report, Jordanian Companies.
 
Publisher Qassim University Academic Publishing and translation
 
Contributor —
 
Date 2013-02-12
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
—
 
Format application/pdf
 
Identifier http://publications.qu.edu.sa/ojs/index.php/economic/article/view/605
 
Source Journal Of Administrative And Economics Science; Vol 6, No 1
 
Language eng
 
Relation http://publications.qu.edu.sa/ojs/index.php/economic/article/view/605/577