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Exploring Audit Opinions: A Deep Dive into Ratios and Fraud Variables in the Athens Exchange
16 references·0 citing·38 second hop
Exploring Audit Opinions: A Deep Dive into Ratios and Fraud Variables in the Athens Exchange (2025)Exploring Audit Opinions: A Deep Dive int…Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Understanding earnings qualit…Detection of financial statement fraud and feature selection using data mining techniques (2010)Detection of financial statem…Audit Partner Tenure and Audit Quality (2006)Audit Partner Tenure and Audi…Board characteristics, accounting report integrity, and the cost of debt (2004)Board characteristics, accoun…The World Price of Earnings Opacity (2003)The World Price of Earnings O…Earnings management and investor protection: an international comparison (2003)Earnings management and inves…Auditor Conservatism, Asymmetric Monitoring, and Earnings Management* (2003)Auditor Conservatism, Asymmet…Do Non–Audit Service Fees Impair Auditor Independence? Evidence from Going Concern Audit Opinions (2002)Do Non–Audit Service Fees Imp…Does size matter? The influence of large clients on office-level auditor reporting decisions (2000)Does size matter? The influen…Corporate Ownership Around the World (1999)Corporate Ownership Around th…A survey of business failures with an emphasis on prediction methods and industrial applications (1996)A survey of business failures…Auditor size and audit quality (1981)Auditor size and audit qualityMoral Hazard and Observability (1979)Moral Hazard and ObservabilityTheory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)FINANCIAL RATIOS, DISCRIMINAN…Financial Ratios As Predictors of Failure (1966)Financial Ratios As Predictor…Essays in the Theory of Risk-Bearing. (1972)The Economic Theory of Agency: The Principal's Problem. (1973)Markets and Hierarchies: Analysis and Antitrust Implications. (1976)Moral Hazard in Teams (1982)Financial Intermediation and Delegated Monitoring (1984)Agency Costs, Net Worth, And Business Fluctuations (1988)The Nature of the Firm (1937)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)The Pricing of Audit Services: Theory and Evidence (1980)Agency Problems and Residual Claims (1983)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)The Effect of Audit Quality on Earnings Management* (1998)EFFICIENT CAPITAL MARKETS: A REVIEW OF THEORY AND EMPIRICAL WORK* (1970)The Pricing of Options and Corporate Liabilities (1973)Corporate financing and investment decisions when firms have information that investors do not have (1984)An Integrative Model Of Organizational Trust (1995)A Survey of Corporate Governance (1997)Law and Finance (1998)The economic implications of corporate financial reporting (2005)International Accounting Standards and Accounting Quality (2008)Detecting Earnings Management. (1995)Do Nonaudit Services Compromise Auditor Independence? Further Evidence (2003)The effects of corporate governance on firms’ credit ratings (2006)Determinants of weaknesses in internal control over financial reporting (2007)Separation of Ownership and Control (1983)Boards: Does one size fit all☆ (2007)A review of archival auditing research (2014)Earnings Management During Import Relief Investigations (1991)The Cross-Section of Expected Stock Returns (1992)A review of tax research (2010)The financial reporting environment: Review of the recent literature (2010)Financial Ratios and the Probabilistic Prediction of Bankruptcy (1980)Methodological Issues Related to the Estimation of Financial Distress Prediction Models (1984)In Search of Distress Risk (2008)Managerial incentives and risk-taking☆ (2005)How does financial reporting quality relate to investment efficiency? (2009)Investor protection and corporate governance (2000)The separation of ownership and control in East Asian Corporations (2000)
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References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 1968FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY14,869 cited
  • 1999Corporate Ownership Around the World10,565 cited
  • 1979Moral Hazard and Observability8,358 cited
  • 1981Auditor size and audit quality5,862 cited
  • 2003Earnings management and investor protection: an international comparison5,395 cited
  • 1966Financial Ratios As Predictors of Failure4,753 cited
  • 2010Understanding earnings quality: A review of the proxies, their determinants and their consequences4,171 cited
  • 2004Board characteristics, accounting report integrity, and the cost of debt1,858 cited
  • 2002Do Non–Audit Service Fees Impair Auditor Independence? Evidence from Going Concern Audit Opinions1,352 cited
  • 2003The World Price of Earnings Opacity1,205 cited
  • 2000Does size matter? The influence of large clients on office-level auditor reporting decisions1,191 cited
  • 2006Audit Partner Tenure and Audit Quality969 cited
  • 1996A survey of business failures with an emphasis on prediction methods and industrial applications591 cited
  • 2010Detection of financial statement fraud and feature selection using data mining techniques

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586 cited
  • 2003Auditor Conservatism, Asymmetric Monitoring, and Earnings Management*497 cited
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