Izmenjavanje mnenj o računovodskih postavkah med zunanjimi revizorji in poslovodniki = (Negotiations over financial statements between external auditors and audited companys' management)
Vukovič, Danijel, 1978-
Zunanji revizor je pri opravljanju svojega poklica družbeno odgovoren za računovodske izkaze, o katerih izrazi svoje mnenje. V tej zvezi smo proučili izmenjavanje mnenj o pripoznavanju in vrednotenju ...računovodskih postavk v računovodskih izkazih med zunanjimi revizorji in poslovodniki. Opozorili smo na osrednje dejavnike, ki vplivajo na moč, ki jo ima stranka v opisanem procesu, in s tem na vsebino javno objavljenih računovodskih izkazov.
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