20.500.12556/DKUM-59255 Identification of auditor´s report qualifications an empirical analysis for Slovenia 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. auditing auditor’s report qualified report identification audit model Slovenia podjetje management finance računovodstvo poročila Slovenija true false true Angleški jezik Slovenski jezik Delo ni kategorizirano 2016-05-11 03:50:14 2026-07-30 14:37:18 2026-07-31 03:06:30 2019-07-11 11:07:54 2015 0 0 str. 994-1005 št. 1 Letn. 28 2015 0000-00-00 Zaloznikova Objavljeno NiDoloceno 2013-09-05 2015-09-15 2015-10-30 657.6(497.4) 6796877 12136476 10.1080/1331677X.2015.1101960 1331-677X URN:SI:UM:DK:BS7UZJLK Identification_of_auditor’s_repor-Zdolsek-2015.pdf Identification_of_auditor’s_repor-Zdolsek-2015.pdf 1 5F0FE2CA521543CAD000F01DA1E4795E d6b22f8c4c0ad89f5174ca179c0963788520d26b532f4f5328dcfc66040d5f1c 2fee43c0-8c13-11f1-8b53-00155d0001be https://dk.um.si/Dokument.php?lang=slv&id=208778 http://www.tandfonline.com/doi/pdf/10.1080/1331677X.2015.1101960 1 https://dk.um.si/Dokument.php?lang=slv&id=91324 Ekonomsko-poslovna fakulteta 0 0 0