Aljinovic Barac, Zeljana; Vuko, Tina; Šodan, Slavko - In: Managerial Auditing Journal 32 (2017) 8, pp. 788-809
Purpose This paper aims to examine the frequency and the nature of International Financial Reporting Standards/International Accounting Standards (IFRS/IAS) violations that resulted in modified audit opinions (MAOs); determinants of MAO decision; and underlying motives, targets and techniques of...