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Regulations and audit opinions: Evidence from EU banking institutions

Pasiouras Fotios, Chrysovalantis Gaganis, Charalambos Spathis

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URIhttp://purl.tuc.gr/dl/dias/F345DC37-E1DF-4EDB-8F0E-E97CC177F638-
Identifierhttps://doi.org/10.1007/s10614-012-9337-8-
Languageen-
TitleRegulations and audit opinions: Evidence from EU banking institutionsen
CreatorPasiouras Fotiosen
CreatorΠασιουρας Φωτιοςel
CreatorChrysovalantis Gaganisen
CreatorCharalambos Spathisen
PublisherSpringer Verlagen
Content SummaryIn this study, we empirically investigate the relationship between financial and auditing requirements, capital requirements, official supervisory power, and the likelihood of receiving a qualified audit opinion. The sample consists of 71 qualified financial statements and 17,526 unqualified ones, from 3,642 banking institutions operating in 15 old and new EU countries over the period 1999–2006. The results indicate that financial and auditing requirements have a negative influence, while supervisory power has a positive impact, on the likelihood of qualified audit opinions. Concerning capital requirements, we find that only initial stringency has an impact on audit opinions.en
Type of ItemPeer-Reviewed Journal Publicationen
Type of ItemΔημοσίευση σε Περιοδικό με Κριτέςel
Licensehttp://creativecommons.org/licenses/by/4.0/en
Date of Item2015-10-27-
Date of Publication2013-
Bibliographic CitationGaganis C, Pasiouras F, Spathis C., Regulations and Audit Opinions: Evidence from EU Banking Institutions, Computational Economics, vol. 41, no. 3, pp. 1-19, Jul. 2012. doi: 10.1007/s10614-012-9337-8en

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