عنوان انگلیسی مقاله: Audit opinion and earnings management:Evidence from Greece

ترجمه عنوان مقاله: شواهدی از اظهارنظر حسابرسی و مدیریت سود در یونان

رشته: حسابرسی

سال انتشار: 2014

تعداد صفحات مقاله انگلیسی: 17 صفحه

منبع: الزویر و ساینس دایرکت

نوع فایل: pdf

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Abstract

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-concernuncertainty and qualified for other reasons. The results indicate that audit opinions are notrelated to earnings management. Client financial characteristics, such as profitability andsize are determinants of the going-concern audit opinion decision. The decision of auditorsto issue qualified opinions for other reasons is explained by the type of audit opinion issuedin the previous year.
Keywords: Audit opinion, Going concern uncertainty, Discretionary accruals, IFRS context, Debt crisisa

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