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The relation between going-concern opinions and the auditor's size


Keglević Kozjak, Suzana; Šestanj-Perić, Tanja
The relation between going-concern opinions and the auditor's size // 2nd Business & Entrepreneurial conference 2017 / Marko Kolaković (ur.).
Zagreb: Student Business Incubator at the University of Zagreb, 2017. str. 20-20 (predavanje, nije recenziran, sažetak, znanstveni)


Naslov
The relation between going-concern opinions and the auditor's size

Autori
Keglević Kozjak, Suzana ; Šestanj-Perić, Tanja

Vrsta, podvrsta i kategorija rada
Sažeci sa skupova, sažetak, znanstveni

Izvornik
2nd Business & Entrepreneurial conference 2017 / Marko Kolaković - Zagreb : Student Business Incubator at the University of Zagreb, 2017, 20-20

Skup
2nd Business & Entrepreneurial conference 2017

Mjesto i datum
Brijuni, Hrvatska, 24-26.05.2017

Vrsta sudjelovanja
Predavanje

Vrsta recenzije
Nije recenziran

Ključne riječi
Audit ; going-concern opinion ; Big Four

Sažetak
In this study we analyze the auditor’s propensity to issue going-concern opinion to financially troubled but non-bankrupt companies in Croatia, investigating whether there is a significant difference in issuing such an opinion between Big Four and non-Big Four audit firms. Our sample of audited firms consists of large manufacturing companies which had net losses in the period from 2011 to 2014. The existing studies from various countries and conducted for different time periods do not show unique results, which are obviously time and space specific. Currently, after the period of accounting scandals related to big audit firms, it is assumed that Big Four are more conservative related to issuing going concern opinion. In this study we test this assumption for Croatia.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija



POVEZANOST RADA


Ustanove
Fakultet organizacije i informatike, Varaždin