| Title: | Identification of auditor´s report qualifications : an empirical analysis for Slovenia |
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| Authors: | ID Zdolšek, Daniel (Author)
ID Jagrič, Timotej (Author)
ID Odar, Marjan (Author) |
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| Files: |  Identification_of_auditor’s_repor-Zdolsek-2015.pdf (440,34 KB)
MD5: 5F0FE2CA521543CAD000F01DA1E4795E
 http://www.tandfonline.com/doi/pdf/10.1080/1331677X.2015.1101960
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| Language: | English |
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| Work type: | Not categorized |
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| Typology: | 1.01 - Original Scientific Article |
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| Organization: | EPF - Faculty of Business and Economics
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| Abstract: | 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. |
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| Keywords: | auditing, auditor’s report, qualified report, identification audit model, Slovenia |
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| Publication status: | Published |
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| Publication version: | Version of Record |
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| Submitted for review: | 05.09.2013 |
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| Article acceptance date: | 15.09.2015 |
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| Publication date: | 30.10.2015 |
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| Year of publishing: | 2015 |
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| Number of pages: | str. 994-1005 |
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| Numbering: | Letn. 28, št. 1 |
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| PID: | 20.500.12556/DKUM-59255  |
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| UDC: | 657.6(497.4) |
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| ISSN on article: | 1331-677X |
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| COBISS.SI-ID: | 12136476 |
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| DOI: | 10.1080/1331677X.2015.1101960 |
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| NUK URN: | URN:SI:UM:DK:BS7UZJLK |
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| Publication date in DKUM: | 30.07.2026 |
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| Views: | 193 |
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| Downloads: | 2 |
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| Metadata: |    |
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| Categories: | Misc.
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