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master's thesis
Međuodnos upravljanja zaradom i specijalizacije eksternog revizora
2022. urn:nbn:hr:227:831821
Kedžo, Marko
University of Split
University Department for Forensic Sciences

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Kedžo, M. (2022). Međuodnos upravljanja zaradom i specijalizacije eksternog revizora (Master's thesis). Split: University of Split, University Department for Forensic Sciences. Retrieved from https://urn.nsk.hr/urn:nbn:hr:227:831821

Kedžo, Marko. "Međuodnos upravljanja zaradom i specijalizacije eksternog revizora." Master's thesis, University of Split, University Department for Forensic Sciences, 2022. https://urn.nsk.hr/urn:nbn:hr:227:831821

Kedžo, Marko. "Međuodnos upravljanja zaradom i specijalizacije eksternog revizora." Master's thesis, University of Split, University Department for Forensic Sciences, 2022. https://urn.nsk.hr/urn:nbn:hr:227:831821

Kedžo, M. (2022). 'Međuodnos upravljanja zaradom i specijalizacije eksternog revizora', Master's thesis, University of Split, University Department for Forensic Sciences, accessed 23 April 2024, https://urn.nsk.hr/urn:nbn:hr:227:831821

Kedžo M. Međuodnos upravljanja zaradom i specijalizacije eksternog revizora [Master's thesis]. Split: University of Split, University Department for Forensic Sciences; 2022 [cited 2024 April 23] Available at: https://urn.nsk.hr/urn:nbn:hr:227:831821

M. Kedžo, "Međuodnos upravljanja zaradom i specijalizacije eksternog revizora", Master's thesis, University of Split, University Department for Forensic Sciences, Split, 2022. Available at: https://urn.nsk.hr/urn:nbn:hr:227:831821

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Metadata
TitleMeđuodnos upravljanja zaradom i specijalizacije eksternog revizora
Title (english)The realtionship between earnings management and external auditor specializition
AuthorMarko Kedžo
MentorToni Šušak (mentor)
MentorHelena Budiša (komentor)
Committee memberIvica Filipović (predsjednik povjerenstva)
Committee memberMarijana Bartulović (član povjerenstva)
Committee memberToni Šušak (član povjerenstva)
GranterUniversity of Split
University Department for Forensic Sciences
Split
Defense date and country2022-09-22, Croatia
Scientific / art field,
discipline and subdiscipline		INTERDISCIPLINARY AREAS OF KNOWLEDGE
Cognitive Science (Natural, Technical, Biomedical and Healthcare, Social and Humanistic Sciences)
Abstract
Industrijska specijalizacija eksternog revizora prepoznata je u akademskoj teoriji i revizijskoj struci kao čimbenik koji pozitivno utječe na kvalitetu revizijskog angažmana, a negativno na rizik značajnih pogrešnih prikazivanja. Cilj ovog diplomskog rada bilo je utvrđivanje postojanja međuodnosa između industrijske specijalizacije eksternog revizora i upravljanja zaradom, odnosno analiziranje je li u financijskim izvještajima klijenata revidiranih od strane revizora specijalista razina menadžerske diskrecije manja u odnosu na financijske izvještaje koje revidiraju revizori generalisti. Analizirani su financijski izvještaji 57 dioničkih društava sa Zagrebačke burze kroz vremenski period od pet godina. Upravljanje zaradom procjenjivalo se putem Jones modela, dok se industrijska specijalizacija eksternog revizora određivala tržišnim pristupom. Rezultati panel analize potvrđuju statistički značajnu pozitivnu povezanost između industrijske specijalizacije eksternog revizora i vrijednosti pokazatelja upravljanja zaradom što nije u skladu s teorijskim očekivanjima, odnosno razina upravljanja zaradom veća je u slučaju kada je revizor industrijski specijalist.
Abstract (english)
Auditor industry specialization is recognized in academic theory and in the audit profession as a factor that increases the quality of audit engagement and decreases the risk of significant misstatements in financial reports. The aim of this master's thesis is to determine whether there is a relationship between the external auditor industry specialization and earnings management, i.e. to analyze whether the financial statements audited by industry specialist auditors have a lower management discretion level than the financial statements audited by industry generalist auditors. The financial statements of 57 public companies over a period of five years from the Zagreb Stock Exchange were analyzed. Earnings management was estimated using the Jones model. The industry specialization of the external auditor was determined by market approach. The results of the panel analysis confirm a statistically significant connection between external auditor industry specialization and earnings management, which is not in line with theoretical expectations, i.e. the level of earnings management is greater when the auditor is an industrial specialist.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:227:831821
Study programmeTitle: Forensic Sciences
Study programme type: university
Study level: graduate
Academic / professional title: magistar/magistra forenzike (magistar/magistra forenzike)
Type of resourceText
File originBorn digital
Access conditionsOpen access
Terms of useLicence In copyright icon
Created on2023-07-18 12:26:17