Pregled bibliografske jedinice broj: 591240
Analysis of Auditors’ Going Concern Judgment
Analysis of Auditors’ Going Concern Judgment // The business review, Cambridge, 19 (2012), 2; 115-120 (podatak o recenziji nije dostupan, članak, znanstveni)
CROSBI ID: 591240 Za ispravke kontaktirajte CROSBI podršku putem web obrasca
Naslov
Analysis of Auditors’ Going Concern Judgment
Autori
Vuko, Tina ; Berket, Nikola
Izvornik
The business review, Cambridge (1553-5827) 19
(2012), 2;
115-120
Vrsta, podvrsta i kategorija rada
Radovi u časopisima, članak, znanstveni
Ključne riječi
going concern; audit report; financial indicators
Sažetak
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.
Izvorni jezik
Engleski
Znanstvena područja
Ekonomija
POVEZANOST RADA
Projekti:
055-0000000-0733 - Modeli računovodstvenog izvještavanja i harmonizacija sa zahtjevima EU (Ramljak, Branka, MZOS ) ( CroRIS)
Ustanove:
Ekonomski fakultet, Split
Profili:
Tina Vuko
(autor)
Citiraj ovu publikaciju:
Uključenost u ostale bibliografske baze podataka::
- ABI/INFORM
- CABELL'S
- URLICH'S DIRECTORIES
