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master's thesis
Uloga mišljenja neovisnog revizora u procjenjivanju razine kreativnog računovodstva
2020. urn:nbn:hr:227:058515
Lijić, Andrea
University of Split
University Department for Forensic Sciences

Cite this document

Lijić, A. (2020). Uloga mišljenja neovisnog revizora u procjenjivanju razine kreativnog računovodstva (Master's thesis). Split: University of Split, University Department for Forensic Sciences. Retrieved from https://urn.nsk.hr/urn:nbn:hr:227:058515

Lijić, Andrea. "Uloga mišljenja neovisnog revizora u procjenjivanju razine kreativnog računovodstva." Master's thesis, University of Split, University Department for Forensic Sciences, 2020. https://urn.nsk.hr/urn:nbn:hr:227:058515

Lijić, Andrea. "Uloga mišljenja neovisnog revizora u procjenjivanju razine kreativnog računovodstva." Master's thesis, University of Split, University Department for Forensic Sciences, 2020. https://urn.nsk.hr/urn:nbn:hr:227:058515

Lijić, A. (2020). 'Uloga mišljenja neovisnog revizora u procjenjivanju razine kreativnog računovodstva', Master's thesis, University of Split, University Department for Forensic Sciences, accessed 19 April 2024, https://urn.nsk.hr/urn:nbn:hr:227:058515

Lijić A. Uloga mišljenja neovisnog revizora u procjenjivanju razine kreativnog računovodstva [Master's thesis]. Split: University of Split, University Department for Forensic Sciences; 2020 [cited 2024 April 19] Available at: https://urn.nsk.hr/urn:nbn:hr:227:058515

A. Lijić, "Uloga mišljenja neovisnog revizora u procjenjivanju razine kreativnog računovodstva", Master's thesis, University of Split, University Department for Forensic Sciences, Split, 2020. Available at: https://urn.nsk.hr/urn:nbn:hr:227:058515

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Metadata
TitleUloga mišljenja neovisnog revizora u procjenjivanju razine kreativnog računovodstva
Title (english)The role of independent auditor opinion in assessing the level of creative accounting
AuthorAndrea Lijić
MentorIvica Filipović (mentor)
MentorToni Šušak (komentor)
Committee memberDamir Piplica (predsjednik povjerenstva)
Committee memberMarijana Bartulović (član povjerenstva)
Committee memberIvica Filipović (član povjerenstva)
GranterUniversity of Split
University Department for Forensic Sciences
Split
Defense date and country2020-09-21, Croatia
Scientific / art field,
discipline and subdiscipline		INTERDISCIPLINARY AREAS OF KNOWLEDGE
Cognitive Science (Natural, Technical, Biomedical and Healthcare, Social and Humanistic Sciences)
Abstract
U ovom radu istražuje se povećavaju li aktivnosti upravljanja zaradom vjerojatnost izražavanja modificiranog revizorskog mišljenja od strane neovisnog revizora te utjecaj rotacije revizora na taj odnos. Istraživanje je provedeno na hrvatskim društvima koja su u razdoblju od 2010. do 2018. kotirala na Zagrebačkoj burzi. Prethodna istraživanja koja su provedena u raznim državama imaju međusobno kontradiktorne rezultate. Procjena upravljanja zaradom izračunata je s pomoću Dechow-Dichev modela, dok je regresijskim modelom analiziran odnos revizorskog mišljenja i upravljanja zaradom. Rezultati su pokazali da postoji značajno negativna veza između upravljanja zaradom i izdanog mišljenja neovisnog revizora, dok se isto ne može ustvrditi za utjecaj moderatorske varijable u kontekstu tog odnosa.
Abstract (english)
In this paper it was examined whether activities related to earnings management increase the likelihood of receiving a modified audit opinion by an independent auditor and how the rotation of auditors affects that relationship. The research was conducted on Croatian companies that were listed on the Zagreb Stock Exchange in the period from 2010 to 2018. Previous research conducted in various countries yields contradictory results. Earnings management was estimated using the Dechow-Dichev model, while regression model was used to analyze the relationship between audit opinion and earnings management. The results have shown that there was a significant negative relationship between earnings management and independent auditor's opinion. The same cannot be stated for moderator variable effect in context of the same relationship.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:227:058515
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 conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2020-12-01 11:51:42