Incremental Information Content Dalam Opini Audit Unqualified Dengan Paragraf Penjelasan  

Oleh:

Leo, Lianny

Jenis: Article from Journal - ilmiah nasional - terakreditasi DIKTI
Dalam koleksi: Jurnal Akuntansi dan Keuangan Indonesia vol. 4 no. 2 (Dec. 2007), page 155-168.
Topik: Unqualified Audit Opinion; Unqualified with Explanatory Paragraph Audit Opinion; Excess Returns; Incremental Information Content
Fulltext: AA71_04-02_Lianny Leo.pdf (339.64KB)

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: AA71.3 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

This study investigates whether there is any different market reaction to unqualified and unqualified with explanatory paragraph audit opinion. The result of empirical univariate and regression test on 291 firm-years, with balanced proportion between the two opinions, shows that there is a significant difference of stock returns between the two audit opinions around opinion announcement. Market appreciates the existence of explanatory paragraph in the unqualified audit opinion with higher excess returns compared to standard unqualified audit opinion. Overall, this study shows incremental information content in unqualified with explanatory paragraph audit opinion.

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