An analysis of determinants of going concern audit opinion: evidence from Spain stock exchange
| dc.contributor.author | Gallizo Larraz, José Luis | |
| dc.contributor.author | Saladrigues Solé, Ramon | |
| dc.date.accessioned | 2016-06-29T10:55:49Z | |
| dc.date.available | 2016-06-29T10:55:49Z | |
| dc.date.issued | 2016 | |
| dc.identifier.issn | 2014-3214 | |
| dc.identifier.uri | http://hdl.handle.net/10459.1/57315 | |
| dc.description.abstract | 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. | ca_ES |
| dc.language.iso | eng | ca_ES |
| dc.publisher | OmniaScience | ca_ES |
| dc.relation.isformatof | Reproducció del document publicat a https://doi.org/10.3926/ic.683 | ca_ES |
| dc.relation.ispartof | Intangible Capital, 2016, vol. 12, núm. 1, p. 1-16 | ca_ES |
| dc.rights | cc-by (c) Gallizo et al., 2016 | ca_ES |
| dc.rights.uri | http://creativecommons.org/licenses/by/3.0/es/ | * |
| dc.subject | Audit | ca_ES |
| dc.subject | Financial decline | ca_ES |
| dc.subject | Going concern audit opinion | ca_ES |
| dc.title | An analysis of determinants of going concern audit opinion: evidence from Spain stock exchange | ca_ES |
| dc.type | article | ca_ES |
| dc.identifier.idgrec | 025017 | |
| dc.type.version | publishedVersion | ca_ES |
| dc.rights.accessRights | info:eu-repo/semantics/openAccess | ca_ES |
| dc.identifier.doi | https://doi.org/10.3926/ic.683 |
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Except where otherwise noted, this item's license is described as cc-by (c) Gallizo et al., 2016