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

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Date

2018-01-01

Author

Sultanoglu, Banu
Mugan, Can Simga
SEKERDAG, Umut
Oran, Adil

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This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

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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.

Subject Keywords

Financial stress, Financial distress, Going-concern, Modified opinions

URI

https://hdl.handle.net/11511/32746

Journal

MEDITARI ACCOUNTANCY RESEARCH

DOI

https://doi.org/10.1108/medar-08-2017-0199

Collections

Department of Business Administration, Article

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Citation Formats

B. Sultanoglu, C. S. Mugan, U. SEKERDAG, and A. Oran, “The auditor’s opinion modifications around domestic and global financial crises,” MEDITARI ACCOUNTANCY RESEARCH, pp. 622–639, 2018, Accessed: 00, 2020. [Online]. Available: https://hdl.handle.net/11511/32746.