The auditor's opinion modifications around domestic and global financial crises

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Sultanoglu B., Mugan C. S., SEKERDAG U., ORAN A.

MEDITARI ACCOUNTANCY RESEARCH, cilt.26, sa.4, ss.622-639, 2018 (ESCI) identifier identifier

  • Yayın Türü: Makale / Tam Makale
  • Cilt numarası: 26 Sayı: 4
  • Basım Tarihi: 2018
  • Doi Numarası: 10.1108/medar-08-2017-0199
  • Dergi Adı: MEDITARI ACCOUNTANCY RESEARCH
  • Derginin Tarandığı İndeksler: Emerging Sources Citation Index (ESCI), Scopus
  • Sayfa Sayıları: ss.622-639
  • Anahtar Kelimeler: Financial stress, Financial distress, Going-concern, Modified opinions, DISTRESS, PREDICTION, RATIOS, DECISIONS, COMPANIES
  • Orta Doğu Teknik Üniversitesi Adresli: Evet

Özet

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.