Show simple item record

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
 Find Full text

Files in this item

Thumbnail

This item appears in the following Collection(s)

Show simple item record

Except where otherwise noted, content on this work is licensed under a Creative Commons license: Attribution-NonCommercial 3.0 Spain