Auditor’s going-concern opinion prediction: the case of Slovenia

In an audit of a firm’s financial statements, the auditor assesses whether there is material uncertainty about the firm’s ability to continue as a going concern. If the existence of material uncertainty is confirmed, the auditor considers the adequacy of the firm’s disclosures regarding its going co...

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Bibliographic Details
Main Authors: Daniel Zdolšek, Timotej Jagrič, Iztok Kolar
Format: Article
Language:English
Published: Taylor & Francis Group 2021-02-01
Series:Ekonomska Istraživanja
Subjects:
Online Access:http://dx.doi.org/10.1080/1331677X.2021.1888766