Audit Report Lag and Audit Going Concern Qualification in Malaysia
Table 5:
| Variables | Expected relationship(Refer to Table |
β | t-value | t-sig | |
| OPIN | Type of audit opinion | Positive | 0.191*** | 5.792 | 0.000 |
| LOSS | Sign of current year income | Positive | 0.160*** | 2.033 | 0.000 |
| AUD | Type of auditor | Negative | -0.179*** | -1.959 | 0.000 |
| YE | Financial year end | Positive | 0.043 | 0.392 | 0.168 |
| IND | Type of industry | Negative | -0.144*** | -4.569 | 0.000 |
| R²Adjusted R²FF-significance | 0.1540.14931.310.000 |