Purpose: The main objective of this article is to go in-depth into the relationship between going concern audit opinion and certain characteristics of the company and auditor, including financial decline.Design/methodology/approach: A Logit analysis was carried out in order to enable us to discover the probability of receiving a going concern audit opinion. Findings:Characteristics of the company and characteristics of the auditor are discussed, and the analysis indicates that it is not financial decline, but rather registering losses and being audited by a small-scale auditor, that increase the likelihood of a company receiving a going concern audit opinion. Practical implications:The results obtained are interesting for the profession and users because they provide evidence of the reasons that converge in the cases where a going concern audit opinion is included in the auditing reports of companies characterised by being immersed in a financial crisis. Originality/value:This article considers the circumstances of both the company and the auditing process, which influence the fact that the auditing report includes a going concern audit opinion. In addition, the article includes the financial decline, and let us to analyze if the decline of the company's financial position between t-1 and t causes the auditor to include a going concern audit opinion.

In this paper, we investigate entrepreneurial intention by applying the Theory of Planned Behaviour (TPB) by Ajzen (1991). We specifically examine the role of gender on entrepreneurial education and role models or parental self-employment (PSE), by carrying out a multi-group analysis (MGA). We used a web-based questionnaire to collect information from 216 students at a Spanish university. Data are analysed with the help of Structural Equation Modelling (SEM)–Partial Least Square (PLS). We conducted a tripartite analysis on Complete, Male, and Female Models. Regarding the Complete and Male Models, all the primary hypotheses (5 in total) were accepted, compared with four for the Female Model. In this study, the primary hypotheses focus on the core variables of the TPB. We recommend the institutionalization of traineeship, elective courses, conference and workshops on entrepreneurship to boost the entrepreneurial spirit of students. Though this study has confirmed the applicability of the TPB model to entrepreneurial intention, we did not find a significant relationship between Males and Females about their entrepreneurial intentions for some relationships. However, this study suggests that the relationship between PSE and perceived behavioural control (PBC) is stronger for Males than Females Our results have implications for entrepreneurship education scholars, program evaluators, and policymakers.

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Financial information is an essential element in our society and in our economic system, as it plays a decisive role in the relationship between the various social agents. Therefore, this financial information must have a high level of quality, transparency and credibility.The expectation gap is the difference between the responsibility that auditors believe they have in developing their professional activity, and that which the users of the financial information attribute to them. Numerous analysed studies confirm that the audit expectation gap exists.Among the profusion of possible causes, the studies coincide in highlighting fraud detection, independence, erroneous expectations, nature of the audit process and the "going concern" analysis.Once the main factors have been presented, the article takes an in-depth look at one of these factors: the role of the auditor when fraud is detected.