engleski

Audit Opinions and Account Manipulations: Evidence from Croatia

The audit opinion, together with financial statements, represents a crucial piece of information for financial statement users, especially for the capital markets participants. Moreover, they are the only observable information about the company for external users. The aim of this paper is to test relationship between type of audit opinion and financial performance for listing public companies in Croatia in order to get some deeper insights into process of issuing audit opinion and its categories. Logistic regression model will be applied in order to examine whether certain kind of opinion is associated with auditor oriented variables, company's performance oriented variables and company's nature oriented variables.

audit opinion; account manipulations; financial statements

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