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Audit Report Lag and Audit Going Concern Qualification in Malaysia

Table 4:

Variables GC LOSS AUD YE IND LAG
GCSig (2-tailed) 1.000
LOSSSig (2-tailed) 0.311**0.000 1.000
AUDSig (2-tailed) -0.0420.219 -.0.102**0.003 1.000
YESig (2-tailed) -0.0220.511 -0.0020.963 0.0060.869 1.000
INDSig (2-tailed) -0.0360.292 -0.0600.079 0.097**0.004 0.0040.895 1.000
LAGSig (2-tailed) 0.252**0.000 0.246**0.000 -0.217**0.000 0.0370.275 -0.178**0.000 1.000
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