2026-05-09T14:40:03.504Z http://ezaposleni.singidunum.ac.rs/rest/sciNaucniRezultati/oai

ezaposleni.singidunum.ac.rs/rest/sciNaucniRezultati/oai:1:2425 2014-06-09T10:59:39Z 1

Auditor Switching and Qualified Audit Opinion: Evidence from Serbia 2014 http://ezaposleni.singidunum.ac.rs/rest/sciNaucniRezultati/oai/record/1/2425 N. Stanišić Z. Petrović K. Vićentijević V. Mizdraković The awareness of association between auditor switching and the audit opinion is essential when legislation regarding mandatory audit practice is being done. To test the significance of the association, we collect data on audit opinion reports of a random sample that comprises 800 industrial entities from Republic of Serbia. Using Fisher's Exact Test, we conclude that companies that have received unqualified opinion in one period, and subsequently changed their auditor firm, were significantly less likely to receive unqualified opinion in the following period, when compared to companies that have not changed auditor. conferenceObject 552 558 10.15308/SInteZa-2014-552-558 Impact of Internet on Business Activities in Serbia and Worldwide