Audit opinion and earnings management: Evidence from Greece

被引：37
|
作者：
Tsipouridou, Maria [1 ]
Spathis, Charalambos [2 ]
机构：
[1] Univ Exeter, Business Sch, Exeter EX4 4PU, Devon, England
[2] Aristole Univ Thessaloniki, Dept Econ, Div Business Adm, Thessaloniki 54124, Greece
来源：
ACCOUNTING FORUM | 2014年 / 38卷 / 01期
关键词：
Audit opinion; Going-concern uncertainty; Discretionary accruals; IFRS context; Debt crisisa;
D O I：
10.1016/j.accfor.2013.09.002
中图分类号：
F8 [财政、金融];
学科分类号：
0202 ;
摘要：
This study examines the relationship between audit opinions and earnings management, as measured by discretionary accruals, for listed firms on the Athens Stock Exchange (ASE). We divide the qualified audit opinions into two categories: qualified for the going-concern uncertainty and qualified for other reasons. The results indicate that audit opinions are not related to earnings management. Client financial characteristics, such as profitability and size are determinants of the going-concern audit opinion decision. The decision of auditors to issue qualified opinions for other reasons is explained by the type of audit opinion issued in the previous year. (C) 2013 Elsevier Ltd. All rights reserved.
引用
收藏
页码：38 / 54
页数：17
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