Peer-Review Record
Econometric Model for Readjusting Significance Threshold Levels through Quick Audit Tests Used on Sustainable Companies
Sustainability 2020, 12(19), 8136; https://doi.org/10.3390/su12198136
Reviewer 1:
Anonymous
Reviewer 2:
Anonymous
Sustainability 2020, 12(19), 8136; https://doi.org/10.3390/su12198136
Submission received: 28 August 2020
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Revised: 26 September 2020
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Accepted: 27 September 2020
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Published: 2 October 2020
(This article belongs to the Special Issue Audit and Financial Control Tools Aimed at Ensuring the Sustainable Performance of Organizations)
Round 1
Reviewer 1 Report
The comments are attached
Comments for author File: 
Comments.pdf
Author Response
Dear reviewer,
Please find attached the answers to your requests.
Author Response File: Author Response.pdf
Reviewer 2 Report
- State the key research results in abstract, after the line 30.
- After the line 287, cite this paper-smilar country background. This paper show external auditor reliance on internal audit work in strong audit committee condition. Čular, M., Slapničar, S., & Vuko, T. (2020). The Effect of Internal Auditors’ Engagement in Risk Management Consulting on External Auditors’ Reliance Decision. European Accounting Review, 1-22.
- It is necessary to describe the hypotheses in more detail - why do you expect such directions ....
- H1 is problem with 30% :-) who state 30% - I think that 29% or 31% is the better - :-))) you need explain that
- small sample is big problem !!! n=34 - state that as limitation
Author Response
Dear reviewer,
Please find attached the answers to your requests.
Author Response File: Author Response.pdf
