20.500.12556/DKUM-81581 Napoved in dejavniki revizorjevega dvoma Prediction and factors of auditor’s doubt V doktorski disertaciji so predstavljene tri raziskave, ki se vse razvrščajo na področje revizije računovodskih izkazov, in sicer je osredinjenost v vseh raziskavah na revizorjev dvom o zmožnosti podjetja, da bi to nadaljevalo poslovanje (angl. auditor's going-concern opinion). Vsem trem raziskavam je skupno, da je obravnavana enaka tematika revizorjevega dvoma. V prvi raziskavi od treh je proučevano področje napovedovanja revizorjevega dvoma, in sicer z napovednim modelom, ki temelji na podatkih za revidirana podjetja. Uspešnost napovednega modela je proučena glede na različna merila, ki jih lahko ima uporabnik modela, prav tako pa je proučena tudi možna prilagoditev (kalibracija) modela. Z zamikom glede na trenutek izdaje revizorjevega poročila pa revizorjevo poročanje ali odsotnost poročanja revizorjevega dvoma za revizijska podjetja in revizorje (kot posameznike) lahko predstavlja tudi tveganje (na primer tveganji, da bi revizor napravil napako prve oblike ali napako druge oblike). Uresničitev oziroma možna uresničitev tega tveganja ima vpliv na ravnanje revizijskih podjetij in revizorjev. V drugi in tretji raziskavi so zato proučevane možne lastnosti revizijskih podjetij in revizorjev na njihovo ravnanje, ko gre za poročanje revizorjevega dvoma. V drugi raziskavi od treh je proučevan vpliv lastnosti revizijskih podjetij (kot revizorjev), pri čemer sta proučevana izbrana potencialna dejavnika finančnega položaja revizijskega podjetja in nagnjenosti revizijskega podjetja k agresivnosti pri poročanju. V tretji raziskavi od treh je proučevan vpliv lastnosti revizorjev kot posameznikov (to je lastnosti, pripisanih fizičnim osebam), pri čemer sta proučevana izbrana potencialna dejavnika izkušenosti revizorja in revizorjeve nagnjenosti k agresivnosti pri poročanju. Raziskave temeljijo na podatkih revidiranih podjetij, ki delujejo v Sloveniji, dodatno druga raziskava na podatkih za revizijska podjetja, ki delujejo v Sloveniji, in dodatno tretja raziskava na podatkih za revizorje, ki opravljajo revidiranje v Sloveniji. V prvi raziskavi rezultati analize razkrivajo, da imajo podjetja z revizorjevim dvomom v primerjavi s podjetji brez revizorjevega dvoma manj ugoden premoženjsko-finančni položaj ter poslovno in denarno uspešnost (to je slabšo likvidnost, dobičkonosnost, gospodarnost in tako naprej). Glede na razvit napovedni model velja, da je bolj verjetno, da prejme revidirano podjetje revizorjev dvom, ko ima podjetje izgubo, nižjo donosnost sredstev, manj lastniškega financiranja, nižjo stopnjo kratkoročnosti sredstev, je starejše, je revidirano v revizijski sezoni in ko traja dlje časa, da revizor izda revizorjevo poročilo. Slednja kombinacija neugodnih lastnosti revidiranega podjetja zanj pomeni večjo verjetnost, da prejme revizorjev dvom, kot da ne prejme revizorjevega dvoma. Namen v prvi raziskavi je bil razviti čim bolj verodostojen oziroma vsesplošno uporabljiv model za napoved revizorjevega dvoma, da ga lahko uporabi katerakoli tretja oseba (kot uporabnik modela), pri čemer ga lahko le-ta prilagodi glede na svoje želene preference (na primer preferenco, da se z modelom dosega najmanjše število nepravilnih razvrstitev modela; preferenco, da se z modelom doseže njegovo optimalno gospodarno delovanje; preferenco, da se z modelom doseže minimalne stroške nepravilnih razvrstitev). Zato sta v raziskavi podana metodologija in podatkovna podlaga, ki omogočata relativno enostavno vsesplošno uporabo napovednega modela za uporabnika modela, tudi ko gre za njegovo prilagoditev (kalibracijo) glede na želene preference uporabnika modela. Uporabnik modela lahko uporabi napovedni model na način, ki je zanj najprimernejši (po njegovi presoji). V drugi raziskavi je bilo na ravni revizijskih podjetij proučevano, ali je kakovost revidiranja, merjena s kazalcem revizorjevega dvoma, različna, če so revizijska podjetja po izbranih lastnostih različna. Rezultati razkrijejo, da ni pomembne povezave med finančnim položajem revizijskih podjetij ... The doctoral dissertation presents three studies, all of which are classified into the field of audit of an entity’s financial statements. All studies focus on the auditor’s consideration regarding the entity’s ability to continue as a going concern. All three studies have in common that the theme of auditor’s going-concern consideration is researched. The first study is from the field of auditor’s going-concern opinion prediction. For prediction, a prediction model is developed based on data of audited entities. The prediction model’s performance is studied according to various criteria that its user could have. Furthermore, the model’s possible adjustment (calibration) is studied. However, ex-post after the issuance of the auditor’s report, the auditor’s reporting of going-concern opinion or the absence of its reporting may also pose a risk for audit firms and auditors in charge (i.e., auditor’s risk of making a type I error or type II error). The realization or possibility of realization of this risk influences the conduct of audit firms and auditors. Therefore, in the second and the third study, possible characteristics of audit firms and auditors on their conduct when it comes to auditor’s reporting of going-concern opinion are studied. In the second study, the effects of the characteristics of audit firms are researched. The audit firm’s financial position and the audit firm’s propensity to aggressive reporting as potential characteristics that affect auditor’s going-concern reporting are studied. In the third study, the effects of the characteristics of auditors in charge (i.e., characteristics attributed to individuals) are researched. The auditor’s experience and the auditor’s propensity to aggressive reporting as potential characteristics that affect auditor’s going-concern reporting are studied. Studies are based on audited entities’ data that are from Slovenia. Additionally, the second study is also based on audit firms’ data from Slovenia. Furthermore, the third study is further based on auditors’ data that perform auditing in Slovenia. From the first study, analysis results reveal that audited entities with a going-concern opinion have a less favourable financial position and operating and financial performance (i.e., worse liquidity, profitability, operating efficiency, etc.) compared to those without going-concern opinion. The developed prediction model’s results show that an audited entity is more likely to receive going-concern opinion when an entity has a loss, lower return on assets, lower equity financing rate, lower short-term assets rate, is older, is audited in auditor’s busy season, and when there is a longer auditor’s delay in auditor’s report issuance. The latter combination of unfavourable characteristics for the audited entity represents that it is more likely that an audited entity will receive the auditor’s going-concern opinion than that an audited entity will be without the auditor’s going-concern opinion. The purpose of the first study was to develop the most credible and generally applicable prediction model of auditor’s going-concern opinion that can be used by anyone (as a user of the model), and the model’s user can calibrate it according to his or her desired preferences (i.e., preference, that with the model’s use the minimum number of incorrect model’s predictions is achieved; preference, that with the model’s use optimal model’s economic performance is achieved; preference, that with the model’s use the minimum costs of model’s incorrect predictions is achieved). Therefore, the study provides a methodology and necessary underlying data that enable the user’s relatively easy general use of the developed prediction model, even when calibrating the model according to its own desired preferences. The model’s user can (discretionary) select the predictive model’s usage approach that is the most suitable for him or her. In the second study, at the audit firms level, whether audit quality ... revizija revizija računovodskih izkazov revizorjev dvom napoved lastnosti revizijskega podjetja lastnosti revizorja audit audit of financial statements going-concern opinion prediction audit firm characteristics auditor in charge characteristics true true false D. Zdolšek] Slovenski jezik Angleški jezik Doktorsko delo/naloga 2022-04-19 18:04:31 2022-11-28 10:36:31 2022-11-29 03:11:01 0000-00-00 00:00:00 2022 0 [Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 657.6(043.3) 131202819 DOK_Zdolsek_Daniel_2022.pdf DOK_Zdolsek_Daniel_2022.pdf 1 2DD114A2C8845B8381014550CEAA246F 7ffc3e751386bf4beed22f89e862310f9e024c591a98cf3f6d255268b26f9e93 e8a2de91-62b5-11ed-b556-00155d000105 https://dk.um.si/Dokument.php?lang=slv&id=164386 Ekonomsko-poslovna fakulteta 0 0 0