Audit opinions on financial reports of economic entities from the organic and conventional food market
Year: 2025
Type: article
Abstract: The main goal of this research is to examine the quality of financial reporting of business entities in the Republic of Serbia that operate on the organic and conventional food markets. In the current research, regular annual financial reports for 2023 were analyzed for 75 companies operating in the organic food market and 75 companies from the conventional food market. The results showed that the analyzed economic entities submit their financial reports in a timely manner within the deadline provided by law and that they were most often assessed by auditors as accurate and that they received positive audit opinions.
Source: Bizinfo Blace
Authors: Vladimir Mitić, Milica Čolović
Institution: Singidunum University
Language: English
Subfield: Accounting
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W4407090879