Akcije

Ekonomika poljoprivrede
kako citirati ovaj članak
podeli ovaj članak

Metrika

  • citati u SCIndeksu: 0
  • citati u CrossRef-u:0
  • citati u Google Scholaru:[]
  • posete u poslednjih 30 dana:3
  • preuzimanja u poslednjih 30 dana:2

Sadržaj

članak: 3 od 11  
Back povratak na rezultate
2021, vol. 68, br. 2, str. 407-422
Mandatory audit of financial statements: Does agricultural sector differ from others?
(naslov ne postoji na srpskom)
Projekat:
Organizacione i informacione podrške sistemu upravljanja kvalitetom kao ključnim faktorom povećanja konkurentnosti naših preduzeća i njihiovog bržeg izlaska na svetsko i EU tržište (MPNTR - 179001)

Sažetak
(ne postoji na srpskom)
The main purpose of this paper is to determine if there are any differences when it comes to the type of opinion and content of audit reports between agricultural and other public companies (non-agricultural). Research sample consists of 398 public companies, and this number makes up about 70% of the total number of public companies listed on the Belgrade Stock Exchange. The sample was divided into two groups; one comprising companies from the agriculture, forestry and fishing sector (29); while the second group consists of public companies from other sectors (369). The research results indicate that companies in the first group received unqualified auditor's opinions more often than second group companies. The similarity between the first and the second group is the dominant use of auditing services of domestic companies with an average share of 64.70% compared to the international and Big 4 auditing companies.
Reference
Atrill, P., Mclaney, E. (2011) Financial Accounting for Decision Makers. Harlow: Pearson Education Limited
Bartov, E., Gul, F.A., Tsui, J.S.L. (2000) Discretionary accruals models and audit qualifications. Journal of Accounting and Economics, 30(3): 421-452
Belgrade Stock Exchange (2019) Information services. Retrieved from https://www.belex.rs/proizvodi_i_usluge/recnik (October 25, 2019)
Bradshaw, M.T., Richardson, S.A., Sloan, R.G. (2001) Do Analysts and Auditors Use Information in Accruals?. Journal of Accounting Research, 39(1): 45-74
Butler, M., Leone, A., Willenborg, M. (2004) An empirical analysis of auditor reporting and its association with abnormal accruals. Journal of Accounting and Economics, 37(2): 139-165, http://ea.bg.ac.rs
Denčić-Mihajlov, K., Spasić, D. (2016) Mandatory and Voluntary Disclosures of Serbian Listed Companies: Achieved Level and Some Recommendation for Improving their Relevance. International Journal of Business and Economic Sciences Applied Research, 9(1): 27-38
Fischer, M., Marsh, T. (2013) Biological assets: Financial recognition and reporting using US and international accounting guidance. Journal of Accounting and Finance, 13(2): 57-74
Francis, J.R., Krishnan, J. (1999) Accounting Accruals and Auditor Reporting Conservatism. Contemporary Accounting Research, 16(1): 135-165
Gabrić, D., Bošnjak, Z. (2017) Empirijska analiza obeležja značajnih pogrešnih prikazivanja u finansijskim izveštajima preduzeća u Federaciji BiH / An empirical analysis of the characteristics of material misstatements in the financial statements of companies in the Federation of. Zbornik radova Ekonomskog fakulteta Sveučilišta u Mostaru / Journal of Economy and Business Faculty of Economics, University of Mostar, 23(1), 7-25. Preuzeto sa https://hrcak.srce.hr/202145 (Oktobar 25, 2019)
Hsieh, H.F., Shannon, S.E. (2005) Three Approaches to Qualitative Content Analysis. Qualitative Health Research, 15(9): 1277-1288
Jovković, B., Đurđević, M. (2018) Comparative analysis of the cause of modification in auditor's opinion in financial sector and real sector companies. u: Contemporary issues in economics, business and management, University of Kragujevac-Faculty of economics, 401-412. Retrieved from http://ebm.ekfak.kg.ac.rs/sites/default/files/download/EBM%202018.pdf
Jovković, B. (2018) The analysis of auditor's reports of insurance companies in the Republic of Serbia. Teme, vol. 42, br. 4, str. 1277-1295
Karapavlović, N., Obradović, V., Bogićević, J. (2020) The use of historical cost and fair value for property and plant and equipment measurement: Evidence from the Republic of Serbia. Ekonomski anali / Economic Annals, 65(227): 95-118
Kondić, N., Poljašević, J. (2015) Adekvatnost pitanja koja dovode do skretanja pažnje u revizorskom mišljenju u Republici Srpskoj / Adequacy of the questions that comes pursuing attention to auditorship opinion in the Republic of Srpska. Zbornik radova Ekonomskog fakulteta Sveučilišta u Mostaru / Journal of Economy and Business Faculty of Economics, University of Mostar, Posebno izdanje 2015, 174-188. Preuzeto sa https://hrcak.srce.hr/204412 (Novembar 5, 2019)
Lin, Z., Jiang, Y., Xu, Y. (2011) Do modified audit opinions have economic consequences? Empirical evidence based on financial constraints. China Journal of Accounting Research, 4(3): 135-154
Lloyd, A., Malcolm, B. (1997) Agriculture and the family farm in the economy. u: A legacy under threat? Family farming in Australia, Armidale: University of New England Press, 59-80
Louwers, T., Blay, A., Sinason, D., Strawser, J. (2018) Auditing & Assurance Services. New York: McGraw-Hill Education
Ljubisavljević, S., Jovković, B. (2016) Revizija finansijskih izveštaja. Kragujevac: Univerzitet u Kragujevcu-Ekonomski fakultet
Ljubisavljević, S., Jovković, B., Stančić, V. (2014) Vrste mišljenja iznetih u revizorskim izveštajima privrednih društava grada Kragujevca za period 2010-2012 / Types of opinions expressed in the audit reports of companies of the city of Kragujevac for the period 2010-2012. u: Stanje i perspektive ekonomskog razvoja grada / Status and prospects of economic development of the city, Kragujevac: Univerzitet u Kragujevcu-Ekonomski fakultet, 487-500. Preuzeto sa http://www.ekfak.kg.ac.rs/images/Nir/ProjekatFakulteta/Zbornik2014.pdf (April 27, 2021)
Melville, A. (2019) International Financial Reporting: A Practical Guide. Harlow: Person Education Limited
Muhammad, K., Ghani, E.K. (2014) A Fair Value Model for Bearer Biological Assets in Promoting Corporate Governance: A Proposal. Journal of Agricultural Studies, 2(1): 16-26
Obradović, V., Čupić, M., Dimitrijević, D. (2018) Application of International Financial Reporting Standards in the Transition Economy of Serbia. Australian Accounting Review, 28(1): 48-60
Popović, S., Novaković, S., Đuranović, D., Mijić, R., Grublješić, Ž., Aničić, J., Majstorović, A. (2017) Application of international accounting standard-16 in a public company with predominantly agricultural activities. Economic Research / Ekonomska istraživanja, 30(1): 1850-1864
Rosenfield, P. (2006) Contemporary Issues in Financial Reporting: A useroriented approach. New York: Routledge
Spasić, D. (2018) Do Serbian companies provide relevant disclosures about goodwill?. Economic Themes, 56(1): 127-138
Stanišić, N., Radojević, T., Stanić, N. (2019) Predicting the type of auditor opinion: Statistics, machine learning, or a combination of the two?. European Journal of Applied Economics, vol. 16, br. 2, str. 1-58
Stanković, V., Mrdak, G., Miljković, M. (2020) Economic-legal analysis of international investments. Oditor, vol. 6, br. 3, str. 89-122
Zečević, M., Pezo, L., Bodroža-Solarov, M., Brlek, T., Krulj, J., Kojić, J., Marić, B. (2019) A business model in agricultural production in Serbia, developing towards sustainability. Ekonomika poljoprivrede, vol. 66, br. 2, str. 437-456
Zhang, Y., Wildemuth, B.M. (2009) Qualitative analysis of content. u: Wildemuth B. [ur.] Applications of Social Research Methods to Questions in Information and Library Science, Westport, CT: Libraries Unlimited, 308-319
 

O članku

jezik rada: engleski
vrsta rada: pregledni članak
DOI: 10.5937/ekoPolj2102407K
primljen: 22.09.2020.
prihvaćen: 24.05.2021.
objavljen u SCIndeksu: 01.07.2021.
metod recenzije: dvostruko anoniman
Creative Commons License 4.0

Povezani članci

Nema povezanih članaka