University of Surrey

Test tubes in the lab Research in the ATI Dance Research

Regulations and Audit Opinions: Evidence from EU Banking Institutions

Gaganis, C, Pasiouras, F and Spathis, C (2012) Regulations and Audit Opinions: Evidence from EU Banking Institutions Computational Economics. pp. 1-19.

Full text not available from this repository.

Abstract

In 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. © 2012 Springer Science+Business Media New York.

Item Type: Article
Authors :
NameEmailORCID
Gaganis, CUNSPECIFIEDUNSPECIFIED
Pasiouras, Ff.pasiouras@surrey.ac.ukUNSPECIFIED
Spathis, CUNSPECIFIEDUNSPECIFIED
Date : 2012
Identification Number : https://doi.org/10.1007/s10614-012-9337-8
Depositing User : Symplectic Elements
Date Deposited : 16 May 2017 15:15
Last Modified : 16 May 2017 15:15
URI: http://epubs.surrey.ac.uk/id/eprint/818298

Actions (login required)

View Item View Item

Downloads

Downloads per month over past year


Information about this web site

© The University of Surrey, Guildford, Surrey, GU2 7XH, United Kingdom.
+44 (0)1483 300800