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Institutional Repository [SANDBOX]
Technical University of Crete
Technical University of Crete
EN
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EL
| URI | http://purl.tuc.gr/dl/dias/52F14991-DD54-494A-AF99-3470EFB412A3 | - |
| Identifier | http://link.springer.com/article/10.1007/BF02944151 | - |
| Identifier | https://doi.org/10.1007/BF02944151 | - |
| Language | en | - |
| Extent | 9 pages | en |
| Title | A multicriteria discrimination approach to model qualified audit reports | en |
| Creator | Michael Doumpos | en |
| Creator | Δουμπος Μιχαλης | el |
| Creator | Zopounidis Konstantinos | en |
| Creator | Ζοπουνιδης Κωνσταντινος | el |
| Creator | Spathis, Charalambos T | en |
| Publisher | Springer Verlag | en |
| Content Summary | This study investigates the contribution of financial and non-financial information to enhance the ability to discriminate between the choices of a qualified or unqualified (clean) audit report. The audit firms face the risk of losing the client if they issue a qualification. On the other hand, failing to qualify exposes the auditor to lawsuits and reputations loss. Financial statements, auditors’ opinions, and the notes to financial statements are examined for a sample of 100 firms. The auditors’ qualification decision is modelled using a multicriteria decision aid classification method (MHDIS-Multi-groupHierarchicalDIScrimination). A comparison with statistical techniques (linear discriminant analysis and logit analysis) is also performed. This study has implications for internal and external auditors and company decisions makers. | en |
| Type of Item | Peer-Reviewed Journal Publication | en |
| Type of Item | Δημοσίευση σε Περιοδικό με Κριτές | el |
| License | http://creativecommons.org/licenses/by/4.0/ | en |
| Date of Item | 2015-11-18 | - |
| Date of Publication | 2004 | - |
| Subject | Qualified audit report | en |
| Subject | Financial statements | en |
| Subject | Multicriteria decision aid | en |
| Subject | Classification | en |
| Bibliographic Citation | C. Spathis, M. Doumpos and C. Zopounidis, "A multicriteria discrimination approach to model qualified audit reports," Operation. Res., vol. 4, no. 3, pp. 347-355, Sep. 2004. doi:10.1007/BF02944151 | en |
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