Data from 9,549 financial and audit reports of Serbian business entities from the periods 2016-2018

The data from 9,549 complete sets of annual financial statements are combined with the data from the corresponding audit reports, forming an unbalanced panel data set.
The client companies included in the sample represent a supermajority of medium and large-sized companies registered in the Republic of Serbia.
Information on the name of the auditing firm, the type of auditor, the date of audit, and the type of audit opinion is hand-collected from the audit reports issued by 77 audit firms (the Big 4 plus 73 other auditing firms), which, again, represents a supermajority of all the auditing firms registered in this country.
In the total sample of audit opinions (6,343), the following frequencies of the four main types of audit opinions are observed: an adverse opinion (50), a disclaimer of opinion (344), a qualified opinion (1,278), and an unqualified opinion (4,671).
Additionally, most common financial indicators are calculated based on the collected financial statements.

Feel free to use it for research purposes or to reproduce the results presented in the article.

For a detailed description of the variables and their descriptive statistics, please read the article:

Empirical Data on Financial and Audit Reports of Serbian Business Entities. Proceedings of the 7th International Scientific Conference - FINIZ 2020, 193–198. https://doi.org/10.15308/finiz-2020-193-198

When referring to the data set in publications, please cite the article.

These data are used in a research study and may not be redistributed or used for commercial purposes.

If you have any questions, please feel free to contact me at [e-mail]

本数据集汇聚了9,549套完整的年度财务报表数据，并与相应的审计报告数据相结合，构成一个不平衡的面板数据集。样本中的客户公司代表了在塞尔维亚共和国注册的中大型公司的绝大多数。审计公司的名称、审计员类型、审计日期及审计意见类型等信息，均系手工收集自77家审计机构（包括四大会计师事务所及73家其他审计机构）发布的审计报告，这些机构再次代表了该国注册审计机构的绝大多数。在总共6,343份审计意见样本中，观察到以下四种主要审计意见类型的频率：不利意见（50），保留意见（344），保留意见（1,278），以及无保留意见（4,671）。此外，基于收集到的财务报表，计算了最常见的财务指标。本数据集可用于研究目的或重现文章中呈现的结果。有关变量及其描述性统计的详细说明，请参阅文章《塞尔维亚商业实体财务和审计报告的实证数据》。该文章发表于第七届国际科学会议——FINIZ 2020，页码193-198。https://doi.org/10.15308/finiz-2020-193-198。在出版物中引用数据集时，请引用该文章。这些数据用于研究研究，不得重新分发或用于商业目的。如有任何疑问，请随时联系我，邮箱：[e-mail]。