| dc.contributor.author | Tsipouridou, Maria | |
| dc.contributor.author | Spathis, Charalambos | |
| dc.date.accessioned | 2015-03-09T14:58:10Z | |
| dc.date.issued | 2014 | |
| dc.description.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-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. | en_GB |
| dc.identifier.citation | Vol. 38, Issue 1, pp. 38 - 54 | en_GB |
| dc.identifier.doi | 10.1016/j.accfor.2013.09.002 | |
| dc.identifier.uri | http://hdl.handle.net/10871/16477 | |
| dc.language.iso | en | en_GB |
| dc.publisher | Elsevier | en_GB |
| dc.subject | Audit opinion | en_GB |
| dc.subject | Going-concern uncertainty | en_GB |
| dc.subject | Discretionary accruals | en_GB |
| dc.subject | IFRS context | en_GB |
| dc.subject | Debt crisis | en_GB |
| dc.subject | Greece | en_GB |
| dc.title | Audit opinion and earnings management: evidence from Greece | en_GB |
| dc.type | Article | en_GB |
| dc.date.available | 2015-03-09T14:58:10Z | |
| dc.identifier.issn | 0155-9982 | |
| dc.description | NOTICE: this is the author’s version of a work that was accepted for publication in Accounting Forum. Changes resulting from the publishing process, such as peer review, editing, corrections, structural formatting, and other quality control mechanisms may not be reflected in this document. Changes may have been made to this work since it was submitted for publication. A definitive version was subsequently published in Accounting Forum, Volume 38, Issue 1, March 2014, Pages 38–54 doi:10.1016/j.accfor.2013.09.002 | en_GB |
| dc.identifier.journal | Accounting Forum | en_GB |
