Attributes of audit quality and weak fiscal sustainability countries
by Panayiotis D. Tahinakis; Michalis P. Samarinas
International Journal of Banking, Accounting and Finance (IJBAAF), Vol. 8, No. 1, 2017

Abstract: This paper seeks to examine the effect that audit quality has on audit opinion expression in the context of the recessive Eurozone environment. Based on a sample consisting of all the European Monetary Union countries for a period of nine years (2005-2013) our findings suggest that the size of the auditing firm and auditor's expertise in an industry continues to be a proxy for audit quality and impacts audit opinion during the recession. However, this finding does not persist for audit tenure. These findings provide evidence with respect to audit quality differentiation in a monetary union, with a common currency and accounting standards in the presence of an economic recession. It attempts to provide useful insights for auditors, accountants and regulators concerning the regulatory framework and the efficiency of various audit policy changes especially in periods of fiscal distress.

Online publication date: Fri, 21-Jul-2017

The full text of this article is only available to individual subscribers or to users at subscribing institutions.

 
Existing subscribers:
Go to Inderscience Online Journals to access the Full Text of this article.

Pay per view:
If you are not a subscriber and you just want to read the full contents of this article, buy online access here.

Complimentary Subscribers, Editors or Members of the Editorial Board of the International Journal of Banking, Accounting and Finance (IJBAAF):
Login with your Inderscience username and password:

Username:        Password:          Forgotten your password?

Want to subscribe?
A subscription gives you complete access to all articles in the current issue, as well as to all articles in the previous three years (where applicable). See our Orders page to subscribe.

If you still need assistance, please email subs@inderscience.com