MODIFIED AUDIT OPINION AND EARNINGS MANAGEMENT IN STATE-OWNED COMPANIES: EVIDENCE FROM SERBIA

نویسندگان

چکیده

The aim of the author this paper is to examine relationship between Earning Management (EM) and modified audit opinion among state-owned companies in Republic Serbia. study sample consists 64 whose financial statements were subject by State Audit Institution period 2018-2021. To detect EM, these for four-year 2018-2021 used. results indicate that there no positive EM auditor's opinion, i.e. difference distribution which identified those not statistically significant. These initially point conclusion auditors do take into account when forming opinions, send warning signals users statements. However, if one looks at participation on identified, especially motive it can be said are adequately dedicated issue.

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ژورنال

عنوان ژورنال: Facta Universitatis. Series: Economics and Organization

سال: 2022

ISSN: ['0354-4699', '2406-050X']

DOI: https://doi.org/10.22190/fueo221019020d