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The Effect of Auditor Rotation on the Relationship between Financial Manipulation and Auditor’s Opinion
Business Systems Research : International journal of the Society for Advancing Innovation and Research in Economy, 12 (2021), 1; 96-108. https://doi.org/10.2478/bsrj-2021-0007
Filipović, Ivica; Šušak, Toni; Lijić, Andrea

Institucijski repozitorij: Repozitorij Sveučilišnog odjela za forenzične znanosti Sveučilišta u Splitu

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Filipović, I., Šušak, T. i Lijić, A. (2021). The Effect of Auditor Rotation on the Relationship between Financial Manipulation and Auditor’s Opinion. Business Systems Research : International journal of the Society for Advancing Innovation and Research in Economy, 12. (1), 96-108. doi: 10.2478/bsrj-2021-0007

Filipović, Ivica, et al. "The Effect of Auditor Rotation on the Relationship between Financial Manipulation and Auditor’s Opinion." Business Systems Research : International journal of the Society for Advancing Innovation and Research in Economy, vol. 12, br. 1, 2021, str. 96-108. https://doi.org/10.2478/bsrj-2021-0007

Filipović, Ivica, Toni Šušak i Andrea Lijić. "The Effect of Auditor Rotation on the Relationship between Financial Manipulation and Auditor’s Opinion." Business Systems Research : International journal of the Society for Advancing Innovation and Research in Economy 12, br. 1 (2021): 96-108. https://doi.org/10.2478/bsrj-2021-0007

Filipović, I., Šušak, T. i Lijić, A. (2021) 'The Effect of Auditor Rotation on the Relationship between Financial Manipulation and Auditor’s Opinion', Business Systems Research : International journal of the Society for Advancing Innovation and Research in Economy, 12(1), str. 96-108. doi: 10.2478/bsrj-2021-0007

Filipović I, Šušak T, Lijić A. The Effect of Auditor Rotation on the Relationship between Financial Manipulation and Auditor’s Opinion. Business Systems Research : International journal of the Society for Advancing Innovation and Research in Economy [Internet]. 2021. [pristupljeno 25.07.2024.];12(1):96-108. doi: 10.2478/bsrj-2021-0007

I. Filipović, T. Šušak i A. Lijić, "The Effect of Auditor Rotation on the Relationship between Financial Manipulation and Auditor’s Opinion", Business Systems Research : International journal of the Society for Advancing Innovation and Research in Economy, vol. 12, br. 1, str. 96-108, 2021. [Online]. Dostupno na: https://urn.nsk.hr/urn:nbn:hr:227:132773. [Citirano: 25.07.2024.]

Za citiranje koristite ovu mrežnu adresu: https://urn.nsk.hr/urn:nbn:hr:227:132773
Podaci o radu
Naslov (engleski)The Effect of Auditor Rotation on the Relationship between Financial Manipulation and Auditor’s Opinion
AutorIvica Filipović
AutorToni Šušak
AutorAndrea Lijić https://orcid.org/0000-0001-7258-877X
Autorova ustanovaSveučilište u Splitu
Sveučilišni odjel za forenzične znanosti
Znanstveno / umjetničko
područje, polje i grana		DRUŠTVENE ZNANOSTI
Ekonomija
Sažetak (engleski)
Background: Since external auditors possess the expertise necessary for detecting manipulations in financial statements, they should also take into account earnings management that could lead to it. In that context, auditor’s independence, which can be affected by auditor’s rotation, is of utmost importance. Objectives: This paper aims to examine the moderating effect of auditor rotation on the relationship between the extent of financial manipulation and the type of auditor’s opinion for companies listed on the Zagreb Stock Exchange in the Republic of Croatia. Methods/Approach: A panel analysis with logistic regression is conducted to test the research hypothesis. The sample consists of 210 observations during the three years from 2015 to 2017. Results: Results show a significant positive relationship between auditor rotation in a current financial year and auditor’s opinion. Furthermore, there is a negative, but the statistically insignificant moderating effect of auditor rotation in a current financial year on the relationship between financial manipulation and auditor’s opinion, as well as the statistically insignificant moderating effect of auditor rotation frequency over five years on the relationship between financial manipulation and auditor’s opinion. Conclusions: It is not likely that auditors take earnings management into account when generating their opinion on financial statements, and auditor rotation is not proven to be an adequate stimulus in that context.
Ključne riječi (engleski)
Jezikengleski
Vrsta publikacijeZnanstveni rad - Izvorni znanstveni rad
Status objaveObjavljen
Vrsta recenzijeRecenziran
Verzija publikacijeObjavljena verzija rada (izdavačev PDF)
Naslov časopisaBusiness Systems Research : International journal of the Society for Advancing Innovation and Research in Economy
Brojčani podacivol. 12, br. 1, str. 96-108
e-ISSN1847-9375
DOIhttps://doi.org/10.2478/bsrj-2021-0007
URN:NBNurn:nbn:hr:227:132773
Datum objave publikacije2021
URL dokumentahttps://hrcak.srce.hr/258035
Vrsta resursaTekst
Prava pristupaOtvoreni pristup
Uvjeti korištenjaIkona licence Imenovanje-Nekomercijalno 4.0 međunarodna (CC BY-NC 4.0)
Datum i vrijeme pohrane2024-06-21 08:16:05