Audit Report Lag and Audit Going Concern Qualification in Malaysia
Table 3:
Variables | N | Mean | Standard Deviation | t-value | Sig | |
OPIN | Going ConcernOthers | 57812 | 129.1396.48 | 62.6027.77 | 3.910 | 0.000 |
LOSS | Net LossOthers | 174695 | 114.3994.67 | 39.7028.78 | 6.159 | 0.000 |
AUD | Big Four auditorsOthers | 565304 | 93.47108.18 | 28.6336.17 | -6.132 | 0.000 |
YE | YE 31 DecemberOthers | 488381 | 99.6797.27 | 29.4535.46 | 1.068 | 0.285 |
IND | Financial IndustryOthers | 42827 | 73.2499.91 | 31.3331.75 | -5.313 | 0.000 |