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Ιδρυματικό Αποθετήριο [SANDBOX]
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| URI | http://purl.tuc.gr/dl/dias/1F0DF39C-2159-4357-A01C-A34CCD47E995 | - |
| Αναγνωριστικό | https://doi.org/10.1108/02686900710733143 | - |
| Γλώσσα | en | - |
| Τίτλος | A multivariate analysis of the determinants of auditors' opinions on Asian banks | en |
| Δημιουργός | Pasiouras Fotios | en |
| Δημιουργός | Πασιουρας Φωτιος | el |
| Δημιουργός | Chrysovalantis Gaganis | en |
| Εκδότης | Emerald | en |
| Περίληψη | Purpose – Prior studies on the determinants of audit reports focus on non‐financial sectors. In contrast, the present study seeks to examine the determinants of auditors' opinion in the banking industry, using a sample of banks drawn from nine Asian countries over the period 1995‐2004. Design/methodology/approach – Logistic regression and a sample of 199 qualified financial statements and 4,403 unqualified ones are used. Findings – The results indicate that Asian banks that receive qualified opinions are in general smaller ones, less well capitalized, less profitable and cost efficient, and appear to have excess liquidity. More external auditing requirements and less accounting and disclosure requirements in the banking sector, also increase the probability of receiving a qualified audit opinion. Practical implications – Knowledge of the above mentioned characteristics could be of particular interest to banks' managers, investors, credit analysts and bank supervisors. Originality/value – Despite the economic importance of the banking industry, accounting researchers have done little to investigate the various relationships that exist between banks and their auditors. Furthermore, most studies focus on the US market and examine the pricing of audit services for financial institutions, the audit opinions on publicly‐traded savings and loans institutions that subsequently failed, the effectiveness of bank audit, the loss underreporting and the auditor role of examination of banks, the impact of accounting and auditing systems on risk‐shifting of safety nets in banking. The present paper extends the literature by investigating the determinants of external auditors' opinion on Asian banks. | en |
| Τύπος | Peer-Reviewed Journal Publication | en |
| Τύπος | Δημοσίευση σε Περιοδικό με Κριτές | el |
| Άδεια Χρήσης | http://creativecommons.org/licenses/by/4.0/ | en |
| Ημερομηνία | 2015-10-25 | - |
| Ημερομηνία Δημοσίευσης | 2007 | - |
| Βιβλιογραφική Αναφορά | Gaganis C, Pasiouras F.,"A multivariate analysis of the determinants of auditors' opinions on Asian banks". Managerial Auditing Journal, Vol. 22, no. 3, pp. 268-287, 2007. doi: 10.1108/02686900710733143 | en |
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