MEDITARI ACCOUNTANCY RESEARCH, vol.26, no.4, pp.622-639, 2018 (ESCI)
Article / Article
MEDITARI ACCOUNTANCY RESEARCH
Emerging Sources Citation Index (ESCI), Scopus
Financial stress, Financial distress, Going-concern, Modified opinions, DISTRESS, PREDICTION, RATIOS, DECISIONS, COMPANIES
Middle East Technical University Affiliated:
Purpose The purpose of this study is to investigate the effect of company characteristics such as the level of financial distress, client size and type of auditor on the propensity to issue modified audit opinions and to assess comparative differences in audit opinions during two significant economic crises in Turkey.