Kaj vpliva na odločitve o prostovoljni reviziji računovodskih izkazov?

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Title:	Kaj vpliva na odločitve o prostovoljni reviziji računovodskih izkazov?
Authors:	ID Pestotnik, Tjaša (Author) ID Kolar, Iztok (Mentor) More about this mentor...
Files:	UN_Pestotnik_Tjasa_2026.pdf (2,37 MB) MD5: 05A978CDFD82D310A6FF43C7C481F09A
Language:	Slovenian
Work type:	Bachelor thesis/paper
Typology:	2.11 - Undergraduate Thesis
Organization:	EPF - Faculty of Business and Economics
Abstract:	Diplomska naloga se osredotoča na dejavnike, ki vplivajo na odločitev podjetij za prostovoljno revizijo računovodskih izkazov. Prostovoljna revizija povečuje kredibilnost podjetja, krepi zaupanje deležnikov in omogoča lažji dostop do financiranja, čeprav pogosto prinaša višje stroške, zlasti pri izbiri uglednih revizorskih družb iz skupine Big 4. V nalogi so analizirani notranji dejavniki, kot so velikost podjetja, kompleksnost poslovanja in lastniška struktura, ter zunanji dejavniki, vključno z regulativnim okvirom, panogo in zahtevami finančnih institucij. Empirična analiza in pregled literature kažejo, da podjetja prostovoljno izvajajo revizijo predvsem zaradi strateških koristi, izboljšanja preglednosti poslovanja in konkurenčne prednosti. Naloga poudarja pomen razumevanja stroškov in koristi prostovoljnih revizij pri odločanju podjetij.
Keywords:	Prostovoljna revizija, računovodski izkazi, stroški revizije, revizijska premija, zaupanje deležnikov.
Place of publishing:	Maribor
Publisher:	T. Pestotnik]
Year of publishing:	2026
PID:	20.500.12556/DKUM-97830
UDC:	657.6
COBISS.SI-ID:	285093379
Publication date in DKUM:	16.07.2026
Views:	297
Downloads:	14
Metadata:
Categories:	EPF
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Licences

License:	CC BY-NC-ND 4.0, Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International

Link:	http://creativecommons.org/licenses/by-nc-nd/4.0/
Description:	The most restrictive Creative Commons license. This only allows people to download and share the work for no commercial gain and for no other purposes.
Licensing start date:	16.04.2026

Secondary language

Language:	English
Title:	What influences decisions on the voluntary audit of financial statements?
Abstract:	The thesis focuses on the factors influencing companies' decision to undertake a voluntary audit of financial statements. Voluntary audit increases a company's credibility, strengthens stakeholder confidence, and facilitates easier access to financing, although it often entails higher costs, especially when choosing reputable audit firms from the Big 4 group. The thesis analyses both internal factors, such as company size, business complexity, and ownership structure, and external factors, including the regulatory framework, industry, and requirements of financial institutions. The empirical analysis and literature review show that companies primarily undertake voluntary audits for strategic benefits, improved business transparency, and competitive advantage. The thesis highlights the importance of understanding the costs and benefits of voluntary audits in corporate decision-making.
Keywords:	Voluntary audit, financial statements, audit fees, audit premium, stakeholder trust.

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