| dc.contributor.author |
Gallizo Larraz, José Luis |
| dc.contributor.author |
Saladrigues Solé, Ramon |
| dc.date |
2016-06-29T10:55:49Z |
| dc.date |
2016-06-29T10:55:49Z |
| dc.date |
2016 |
| dc.identifier |
2014-3214 |
| dc.identifier |
http://hdl.handle.net/10459.1/57315 |
| dc.identifier |
https://doi.org/10.3926/ic.683 |
| dc.identifier.uri |
http://hdl.handle.net/10459.1/57315 |
| dc.description |
Purpose: The main objective of this article is to go in-depth into the relationship
between going concern audit opinion and certain characteristics of the company and
auditor, including financial decline.
Design/methodology/approach: A Logit analysis was carried out in order to enable
us to discover the probability of receiving a going concern audit opinion.
Findings: Characteristics of the company and characteristics of the auditor are
discussed, and the analysis indicates that it is not financial decline, but rather
registering losses and being audited by a small-scale auditor, that increase the
likelihood of a company receiving a going concern audit opinion.
Practical implications: The results obtained are interesting for the profession and
users because they provide evidence of the reasons that converge in the cases where a
going concern audit opinion is included in the auditing reports of companies
characterised by being immersed in a financial crisis.
Originality/value: This article considers the circumstances of both the company and
the auditing process, which influence the fact that the auditing report includes a going
concern audit opinion. In addition, the article includes the financial decline, and let us to
analyze if the decline of the company’s financial position between t-1 and t causes the
auditor to include a going concern audit opinion. |
| dc.language |
eng |
| dc.publisher |
OmniaScience |
| dc.relation |
Reproducció del document publicat a https://doi.org/10.3926/ic.683 |
| dc.relation |
Intangible Capital, 2016, vol. 12, núm. 1, p. 1-16 |
| dc.rights |
cc-by (c) Gallizo et al., 2016 |
| dc.rights |
http://creativecommons.org/licenses/by/3.0/es/ |
| dc.rights |
info:eu-repo/semantics/openAccess |
| dc.subject |
Audit |
| dc.subject |
Financial decline |
| dc.subject |
Going concern audit opinion |
| dc.title |
An analysis of determinants of going concern audit opinion: evidence from Spain stock exchange |
| dc.type |
article |
| dc.type |
publishedVersion |
