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dc.contributor.authorGallizo Larraz, Jose Luis
dc.contributor.authorSaladrigues, Ramon
dc.date.accessioned2016-04-11T14:18:22Z
dc.date.available2016-04-11T14:18:22Z
dc.date.issued2016-04
dc.identifier.citationGallizo, Jose Luis; Saladrigues, Ramon. An analysis of determinants of going concern audit opinion: evidence from Spain stock exchange. "Intangible Capital", Abril 2016, vol. 12, núm. 1, p. 1-16.
dc.identifier.issn1697-9818
dc.identifier.urihttp://hdl.handle.net/2117/85508
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.
dc.language.isoeng
dc.publisherOmniaScience
dc.rightsReconocimiento-NoComercial 3.0 España
dc.rights.urihttp://creativecommons.org/licenses/by-nc/3.0/es/
dc.subjectÀrees temàtiques de la UPC::Economia i organització d'empreses
dc.subject.lcshAuditing
dc.subject.lcshFinancial statements--Analysis
dc.subject.otherAudit
dc.subject.otherFinancial decline
dc.subject.otherGoing concern audit opinion
dc.titleAn analysis of determinants of going concern audit opinion: evidence from Spain stock exchange
dc.typeArticle
dc.subject.lemacAuditoria
dc.subject.lemacEstats financers -- Anàlisi
dc.identifier.doi10.3926/ic.683
dc.identifier.dlB-33375-2004
dc.description.peerreviewedPeer Reviewed
dc.rights.accessOpen Access
upcommons.citation.publicationNameIntangible Capital
upcommons.citation.volume12
upcommons.citation.number1
upcommons.citation.startingPage1
upcommons.citation.endingPage16
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