دانلود رایگان مقاله الزویر درباره مدیریت درآمدها و نظریه حسابرسی (کلیک کنید)
توضیحات :
وبسایت مکاله اقدام به ارائه پروژه ی ساینس دایرکت با فرمت pdf، از انتشارات الزویر برای رشته حسابداری، و با عنوان نظریه حسابرسی و مدیریت درآمدها: مدارک و شواهد از یونان، نموده است.
مشخصات این مقاله :
عنوان مقاله :
Audit opinion and earnings management : Evidence from Greece
ترجمه فارسی عنوان :
نظریه حسابرسی و مدیریت درآمدها: مدارک و شواهد از یونان
سال انتشار : 2013
متعلق به مجله یا ژورنال : انجمن حسابداری (Accounting Forum)
فرمت: PDF
تعداد صفحات: 17
شماره پروژه: 5011
کلمات کلیدی :
Audit opinion, Going-concern uncertainty, Discretionary accruals.IFRS context, Debt crisis
نظریه حسابرسی، عدم قطعیت نگران شدن، اقلام تعهدی اختیاری، زمینه IFRS، بحران بدهی
چکیده :
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.
مقدمه این مقاله :
Introduction
In recent years, Greece has experienced the effects of three major financial events that are worth investigating in thecontext of financial and auditor reporting. These events are the implementation of International Financial Reporting Stan-dards (IFRS) on publicly listed firms beginning on January 1, 2005, the global financial crisis that began in the US in 2007and officially ended in 2009 and, most importantly, the Greek debt crisis.The first signs of the European sovereign debt crisis became visible in Greece in 2009. Pre-existing conditions, such as theengagement of the government in substantial foreign borrowing and domestic overspending, the successive downgradingof government debt, the failure to implement consistent economic and structural reforms and the deterioration of macro-economic indicators, undermined the ability of the country to prevent the shocks associated with the crisis. While Greecehas received consecutive packages of rescue loans from the trilateral mechanism of financial support – the European Union(EU), the International Monetary Fund (IMF) and the European Central Bank (ECB) – these rescue loans have been conditionalon the implementation of austerity measures and the restructuring of the Greek national debt.
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