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https://doi.org/10.1080/1331677X.2015.1101960

Identification of auditor’s report qualifications: an empirical analysis for Slovenia

Daniel Daniel Zdolšek
Timotej Jagrič
Marjan Odar

Puni tekst: engleski, pdf (383 KB) str. 994-1005 preuzimanja: 193* citiraj
APA 6th Edition
Daniel Zdolšek, D., Jagrič, T. i Odar, M. (2015). Identification of auditor’s report qualifications: an empirical analysis for Slovenia. Economic research - Ekonomska istraživanja, 28 (1), 994-1005. https://doi.org/10.1080/1331677X.2015.1101960
MLA 8th Edition
Daniel Zdolšek, Daniel, et al. "Identification of auditor’s report qualifications: an empirical analysis for Slovenia." Economic research - Ekonomska istraživanja, vol. 28, br. 1, 2015, str. 994-1005. https://doi.org/10.1080/1331677X.2015.1101960. Citirano 26.01.2020.
Chicago 17th Edition
Daniel Zdolšek, Daniel, Timotej Jagrič i Marjan Odar. "Identification of auditor’s report qualifications: an empirical analysis for Slovenia." Economic research - Ekonomska istraživanja 28, br. 1 (2015): 994-1005. https://doi.org/10.1080/1331677X.2015.1101960
Harvard
Daniel Zdolšek, D., Jagrič, T., i Odar, M. (2015). 'Identification of auditor’s report qualifications: an empirical analysis for Slovenia', Economic research - Ekonomska istraživanja, 28(1), str. 994-1005. https://doi.org/10.1080/1331677X.2015.1101960
Vancouver
Daniel Zdolšek D, Jagrič T, Odar M. Identification of auditor’s report qualifications: an empirical analysis for Slovenia. Economic research - Ekonomska istraživanja [Internet]. 2015 [pristupljeno 26.01.2020.];28(1):994-1005. https://doi.org/10.1080/1331677X.2015.1101960
IEEE
D. Daniel Zdolšek, T. Jagrič i M. Odar, "Identification of auditor’s report qualifications: an empirical analysis for Slovenia", Economic research - Ekonomska istraživanja, vol.28, br. 1, str. 994-1005, 2015. [Online]. https://doi.org/10.1080/1331677X.2015.1101960

Sažetak
An auditor’s report qualifies a company’s financial statements if the management’s representation of the company’s financial affairs is not in accordance with nationally generally accepted accounting pronouncements. The present research studies the qualification of auditors’ reports in relation to the circumstances in the company’s
economic situation that lead to the qualification. Qualifications have been analysed on a sample of 293 large Slovenian companies. The results reveal that companies with qualified auditors’ reports have high indebtedness, low liquidity, low efficiency and poor profitability in comparison with companies with unqualified auditors’ reports. From a statistical viewpoint, a logistic model can distinguish between companies that received a qualified auditor’s report and companies that received an unqualified auditor’s report on a sample of Slovenian large companies.

Ključne riječi
auditing; auditor’s report; qualified report; identification; audit model; Slovenia

Hrčak ID: 171609

URI
https://hrcak.srce.hr/171609

Posjeta: 271 *