Auditor Switching and Qualified Audit Opinion: Evidence from Serbia

Izdanje: Sinteza 2014 - Impact of the Internet on Business Activities in Serbia and Worldwide

DOI: 10.15308/sinteza-2014-552-558

Link: https://doi.org/10.15308/sinteza-2014-552-558

Apstrakt:
The awareness of association between auditor switching and the audit opinion is essential when legislation regarding mandatory audit practice is being done. To test the significance of the association, we collect data on audit opinion reports of a random sample that comprises 800 industrial entities from Republic of Serbia. Using Fisher's Exact Test, we conclude that companies that have received unqualified opinion in one period, and subsequently changed their auditor firm, were significantly less likely to receive unqualified opinion in the following period, when compared to companies that have not changed auditor.
Ključne reči: unqualified opinion, industrial entities, auditor switching
Kategorije objave: Radovi na konferenciji Sinteza 2014, Beograd, Srbija Radovi sa konferencija

Preuzimanje citata:

BibTeX format 
@article{article,
  author  = {N. Stanišić, Z. Petrović, K. Vićentijević and V. Mizdraković}, 
  title   = {Auditor Switching and Qualified Audit Opinion: Evidence from Serbia},
  journal = {Sinteza 2014 - Impact of the Internet on Business Activities in Serbia and Worldwide},
  year    = 2014,
  doi     = {10.15308/sinteza-2014-552-558}
}
RefWorks Tagged format 
RT Conference Proceedings
A1 Nemanja Stanišić
A1 Zoran Petrović
A1 Kosana Vićentijević
A1 Vule Mizdraković
T1 Auditor Switching and Qualified Audit Opinion: Evidence from Serbia
AD Međunarodna naučna konferencija Sinteza, Beograd, Srbija
YR 2014
NO doi: 10.15308/sinteza-2014-552-558
Unapred formatirani prikaz citata
N. Stanišić, Z. Petrović, K. Vićentijević and V. Mizdraković, Auditor Switching and Qualified Audit Opinion: Evidence from Serbia, Međunarodna naučna konferencija Sinteza, 2014, doi:10.15308/sinteza-2014-552-558