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The Effect of Auditor Rotation on the Relationship between Financial Manipulation and Auditor’s Opinion Cover

The Effect of Auditor Rotation on the Relationship between Financial Manipulation and Auditor’s Opinion

Business Systems Research Journal
Volume 12 (2021): Issue 1 (May 2021)
By: ,   and    
Open Access
|Jun 2021
Authors

Authors

Ivica Filipović

ivica.filipovic@unist.hr

University of Split, University Department of Forensic Sciences, Croatia

Toni Šušak

toni.susak@unist.hr

University of Split, University Department of Forensic Sciences, Croatia

Andrea Lijić

andrea.lijic2011@gmail.com

University of Split, University Department of Forensic Sciences, Croatia
DOI: https://doi.org/10.2478/bsrj-2021-0007 | Journal eISSN: 1847-9375 | Journal ISSN: 1847-8344
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Language: English
Page range: 96 - 108
Submitted on: Dec 4, 2020
Accepted on: Mar 11, 2021
Published on: Jun 4, 2021
Published by: IRENET - Society for Advancing Innovation and Research in Economy
In partnership with: Paradigm Publishing Services
Publication frequency: 2 issues per year
Keywords:
auditor’s opinion,
auditor rotation,
earnings management,
financial manipulation
Related subjects:
Business and economics,
Business management,
Management, organization, corporate governance,
Business management, other,
Mathematics and statistics for economists,
Mathematics

© 2021 Ivica Filipović, Toni Šušak, Andrea Lijić, published by IRENET - Society for Advancing Innovation and Research in Economy
This work is licensed under the Creative Commons Attribution 4.0 License.

Volume 12 (2021): Issue 1 (May 2021)
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