Dissertation/ Thesis
Ανεξαρτησία ορκωτού ελεγκτή, ελεγκτικές αμοιβές και ποιότητα λογιστικού ελέγχου ; Auditor independence, audit fees and audit quality
| العنوان: | Ανεξαρτησία ορκωτού ελεγκτή, ελεγκτικές αμοιβές και ποιότητα λογιστικού ελέγχου ; Auditor independence, audit fees and audit quality |
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| المؤلفون: | Kyriakou, Maria, Κυριακού, Μαρία |
| بيانات النشر: | Hellenic Open University Ελληνικό Ανοικτό Πανεπιστήμιο (ΕΑΠ) |
| سنة النشر: | 2016 |
| المجموعة: | National Archive of PhD Theses (National Documentation Centre Greece) |
| مصطلحات موضوعية: | Ποιότητα Eλέγχου, Ανεξαρτησία Ορκωτού Ελεγκτή, Θητεία Ορκωτού Ελεγκτή, Ελεγκτικές Αμοιβές, Μη Ελεγκτικές Αμοιβές, Μέγεθος Ελεγκτικής Εταιρείας, Χρηματοοικονομική κρίση, Ακαθάριστο Εγχώριο Προϊόν, Audit quality, Auditor independence, Auditor Tenure, Audit Fees, Non-Audit Fees, Size of Auditing Company, Financial crisis, Gross Domestic Product, Κοινωνικές Επιστήμες, Οικονομικά και Επιχειρήσεις, Social Sciences, Economics and Business |
| الوصف: | The global financial crisis that commenced in the United States with the collapse of several major corporations of international fame has raised many questions concerning the quality of the monitoring of the published financial statements of companies and the independence of auditors, while simultaneously it affected the financial environment and thus had a significant impact on the financial situation of companies. Moreover, the financial crisis in the Eurozone caused financial difficulties for many European companies and a number of those were led to bankruptcy. There is no doubt that financial crises incur great changes to the financial environment. The decrease of the GDP is the most important feature of an economy affected by the financial crisis. In economies that suffer from recession one can notice the decline of production, the lack of liquidity and the rise in the numbers of company bankruptcies The companies that are active in an environment characterized by recession strive to survive by resorting measures of expenditure cuts, as well as presenting an enhanced financial status.The aim of this thesis is to examine how the factors that are concerned with external audit behave under the light of the financial crisis, which had an impact on the global financial environment. Initially, there is a bibliography review in which the notions associated with external auditing are analysed, notions such as the importance of the audit quality and the independence of auditor. In this frame, the factors that influence the efficiency of the auditor are analysed, such as the tenure of the auditor, the size of the auditing company, the audit and non- audit fees. Further, the empirical analysis probes the influence of the financial crisis on external audit in the four largest economies of the Eurozone: Germany, France Italy and Spain for the period between 2005 and 2013. Two different pieces of evidence of the presence of financial crisis are used. One is the change of the Gross Domestic Product (GDP) and the ... |
| نوع الوثيقة: | doctoral or postdoctoral thesis |
| اللغة: | Greek, Modern (1453-) |
| Relation: | http://hdl.handle.net/10442/hedi/39772 |
| DOI: | 10.12681/eadd/39772 |
| الاتاحة: | http://hdl.handle.net/10442/hedi/39772 https://doi.org/10.12681/eadd/39772 |
| رقم الانضمام: | edsbas.E67E6E72 |
| قاعدة البيانات: | BASE |
| DOI: | 10.12681/eadd/39772 |
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