Analysis of Auditors’ Going Concern Judgment (CROSBI ID 185959)
Prilog u časopisu | izvorni znanstveni rad
Podaci o odgovornosti
Vuko, Tina ; Berket, Nikola
engleski
Analysis of Auditors’ Going Concern Judgment
The main objective of this study is to investigate association between going concern audit qualifications and different company characteristics, including audit firm size. The research applies logistic regression analysis on the sample of 332 firm-year observations for companies that are listed on Croatian capital market. Data necessary for the research are collected from published financial statements and auditor reports for the period of two years (2008 and 2009), available on FINA database. Results of the research indicate that problems caused by liquidity shortage have the most significant effects against the issuance of going concern audit report.
going concern; audit report; financial indicators
nije evidentirano
nije evidentirano
nije evidentirano
nije evidentirano
nije evidentirano
nije evidentirano