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Predicting Auditor’s Opinion on Financial Statements of Public Enterprises Based on Indicators of the Beneish M-score Model

Author

Listed:
  • Gadžo Amra

    (Associate professor, Faculty of Economics, University of Tuzla)

  • Halilbegović Sanel

    (Associate professor Faculty of Economics, International Burch University)

  • Đaković Alma Osmanović

    (MA, Professor of physics High school Tuzla)

  • Hodžić Adisa

    (BA in Economics Faculty of Economics, University of Tuzla)

Abstract

Considering the burning problem of corruption and non-transparency of public enterprises in the Federation of Bosnia and Herzegovina (FBiH), the paper aims to investigate whether the Beneish M-score model can be used to predict inaccurate financial statements. Where, the cause of inaccurate financial statements are intentional or unintentional errors.

Suggested Citation

  • Gadžo Amra & Halilbegović Sanel & Đaković Alma Osmanović & Hodžić Adisa, 2022. "Predicting Auditor’s Opinion on Financial Statements of Public Enterprises Based on Indicators of the Beneish M-score Model," Journal of Forensic Accounting Profession, Sciendo, vol. 2(2), pages 1-13, December.
    • Handle: RePEc:vrs:jfaccp:v:2:y:2022:i:2:p:1-13:n:5
    DOI: 10.2478/jfap-2022-0006
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