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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
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