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dc.contributor.author
Kottaris, Vasileios
en
dc.date.accessioned
2018-05-23T10:04:34Z
dc.date.available
2018-05-24T00:00:13Z
dc.date.issued
2018-05-23
dc.identifier.uri
https://repository.ihu.edu.gr//xmlui/handle/11544/29184
dc.rights
Default License
dc.subject
Discretionary Accruals
en
dc.subject
Audit Quality
en
dc.subject
Auditor’s Fees
en
dc.subject
Earnings Management
en
dc.title
Influences of auditor-client relationships on earnings quality: Evidence from EU firms
en
heal.type
masterThesis
en_US
heal.creatorID.email
v.kottaris@ihu.edu.gr
heal.creatorID.email
kottaris21@hotmail.com
heal.keywordURI.LCSH
Corporate profits--European Union countries--Accounting
heal.keywordURI.LCSH
Corporate profits--Forecasting
heal.keywordURI.LCSH
Corporations--Accounting
heal.keywordURI.LCSH
Corporations--Finance
heal.keywordURI.LCSH
Corporate profits
heal.keywordURI.LCSH
Quality control
heal.keywordURI.LCSH
Auditing
heal.keywordURI.LCSH
Corporations--European Union countries--Auditing
heal.language
en
en_US
heal.access
free
en_US
heal.license
http://creativecommons.org/licenses/by-nc/4.0
en_US
heal.recordProvider
School of Economics, Business Administration and Legal Studies, MSc in International Accounting, Auditing and Financial Management
en_US
heal.publicationDate
2017-11-30
heal.abstract
This dissertation was written as part of the MSc in International Accounting, Auditing and Financial Management, at the International Hellenic University. Auditor and client relationship has been the center of attention for the past decades. Economic scandals around the world have intrigued stakeholders to inquiry this relationship as well as raising questions about the quality of earnings. We assess this relationship by examining a sample of 3.000 European firm –year observations for the period 2012 – 2016. Our results are in line with prior literature, supporting that high audit fees are indicative of higher audit quality. We do not find satisfying evidence that client importance affects auditor’s opinion. However, we document that the increased provision of non-audit services causes auditor’s to place greater restraints in earnings manipulation, in order to safeguard their increased investment in reputational capital. Also, we observed that audit quality increased, when then were was a change of auditor, indicating that new auditors are stricter to earnings manipulation. These findings are robust to a number of sensitivity check regarding earnings management benchmarks and regional characteristics.
en
heal.advisorName
Dr. Bozos, Konstantinos
el
heal.committeeMemberName
Dr. Bozos, Konstantinos
en
heal.academicPublisher
IHU
en
heal.academicPublisherID
ihu
en_US
heal.spatialCoverage
Europe
en
heal.spatialCoverage
European Union
en


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