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Keywords: Going-concern opinion
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Journal Articles
The effect of corporate strategic change on auditors’ predictions of going-concern opinions: the influence of crisis caused by the pandemic
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International Journal of Islamic and Middle Eastern Finance and Management (2026) 19 (4): 908–930.
Published: 23 October 2025
...Arash Arianpoor; Mohammad Ramezanpour; Ahmad Abdollahi Purpose The purpose of this study is to investigate the impact of corporate strategic change ( CSC ) on the probability of an auditor’s going-concern opinion ( GCOP ) and the moderating role of COVID-19 on companies listed on the Tehran Stock...
