Filipović, Ivica; Šušak, Toni; Lijić, Andrea - In: Business systems research : a system view accross … 12 (2021) 1, pp. 96-108
effect of auditor rotation on the relationship between the extent of financial manipulation and the type of auditor's opinion … financial year and auditor's opinion. Furthermore, there is a negative, but the statistically insignificant moderating effect of … auditor rotation in a current financial year on the relationship between financial manipulation and auditor's opinion, as well …