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dc.contributor.authorGallizo Larraz, José Luis
dc.contributor.authorSaladrigues Solé, Ramon
dc.description.abstractPurpose: 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.relation.isformatofReproducció del document publicat a
dc.relation.ispartofIntangible Capital, 2016, vol. 12, núm. 1, p. 1-16ca_ES
dc.rightscc-by (c) Gallizo et al., 2016ca_ES
dc.subjectFinancial declineca_ES
dc.subjectGoing concern audit opinionca_ES
dc.titleAn analysis of determinants of going concern audit opinion: evidence from Spain stock exchangeca_ES

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cc-by (c) Gallizo et al., 2016
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