Determinants of Disclaimers in the Auditor’s Opinion on the Financial Statement

The article aims to identify the determinants of obtaining other than qualified audit opinion by public companies listed on the Warsaw Stock Exchange, based on an analysis of financial statements prepared in accordance with International Financial Reporting Standards (IFRS) and determining signs of...

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Bibliographic Details
Main Authors: Anna Maria Włodarczyk, Anna Agnieszka Białek-Jaworska
Format: Article
Language:English
Published: Lodz University Press 2018-09-01
Series:Acta Universitatis Lodziensis. Folia Oeconomica
Subjects:
Online Access:https://czasopisma.uni.lodz.pl/foe/article/view/2954