Determinants of Disclaimers in the Auditor’s Opinion on the Financial Statement
The article aims to identify the determinants of obtaining other than qualified audit opinion by public companies listed on the Warsaw Stock Exchange, based on an analysis of financial statements prepared in accordance with International Financial Reporting Standards (IFRS) and determining signs of...
Main Authors: | , |
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Format: | Article |
Language: | English |
Published: |
Lodz University Press
2018-09-01
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Series: | Acta Universitatis Lodziensis. Folia Oeconomica |
Subjects: | |
Online Access: | https://czasopisma.uni.lodz.pl/foe/article/view/2954 |