1、1本科毕业论文外文翻译译文标题用公司的性能措施来确定影响希腊非标准审计意见的相关因素资料来源谷歌学术作者CHARALAMBOSSPATHIS,MICHAELDOUMPOS,CONSTANTINZOPOUNIDIS本文研究的目的是为了测试客户端（企业）的性能措施，它可以用来增强人们去区分选择一个标准或者非标准审计报告的能力。会计师事务所将面临失去客户的风险，如果他们没有资格。另一方面，没有资格暴露了审计师潜在的诉讼和名誉损失。在希腊，我们研究了收到标准审计意见报告的公司的财务报表、审计师的审计意见和公司的财务报表记录。我们效仿审计师的从业资格，使用多标准的决定分类方法（UTADISUTILITE
2、SADDITIVESDISCRIMINATES，并和其他多元统计技术相比较，如判别和逻辑分析法。资格由财务比率及非财务信息决定，例如客户诉讼。开发的模型准确的分类了近80的样本总数。在过去的几年里，非标准审计意见的参考频率在增加。所有的欧洲联盟（欧盟）成员国已经有某些类型的企业立法规定了审计师的年度报告的形式和内容。然而在专业标准的应用上对审计报告的形式和内容上都有影响。希腊作为欧盟的成员国，使用公司法的第四项指令，其中的要求规定是给予一个“真实而公平”的财务报告，两个部分应同时在欧盟范围内的公司年度财务报告中反应。首先，用于编制及呈报财务信息的财务会计框架应与真实而公平的概念是一致的，其次，
3、审计报告应该包括财务报表是否给予真实而公平的意见表达。财务报表的资格以及伪造财务报表的检测最近在希腊出尽了风头，因为在雅典证券交易所上市的公司（通过公开募股筹集资金）的数量在增加，并且他们试图减少对利润征税。20002002年希腊的股市非常艰难，希腊股市在股票价格和流动性方面都遭受到停滞。市场的下降，伴随着非标准审计意见的审计报告数量的增加已经影响了监管部门、股市机关、经济部、个人和机构投资者、银行部门的利益。在希腊，公众一直在其作为企业经营失败的预警号的标准意见的需求相一致。财务报表有更大的透明度，一致性和更多信息的需求日益增加。希腊的审计意见的需求不断增加和缺乏研究促使我们考虑希腊案例。本
4、研究的重点是考虑客户端的性能发展模式，包括财务信息和其他指标，2如客户诉讼，来解释审计报告的公开上市的希腊公司。研究人员可以使用实证模型的程度进行评估，以它的资格可望基于公开获得的数据DOPOUCH,HOLTHAUSEN,THESTOCKMARKETINGREECESUFFEREDFROMSTAGNATIONBOTHINTERMSOFSHAREPRICESANDLIQUIDITYTHEMARKETSDECLINEALONGWITHTHEINCREASEINTHENUMBEROFQUALIFIEDAUDITREPORTSHASPIQUEDTHEINTERESTOFREGULATORS,STOCK
5、MARKETAUTHORITIES,THEMINISTRYOFTHEECONOMY,INDIVIDUALANDINSTITUTIONALINVESTORS,ANDTHEBANKINGSECTORINGREECE,THEPUBLICHASBEENCONSISTENTINITSDEMANDFORQUALIFIEDOPINIONSASWARNINGSIGNALSOFBUSINESSFAILURETHEREISINCREASINGDEMANDFORGREATERTRANSPARENCY,CONSISTENCY,ANDMOREINFORMATIONTOBEINCORPORATEDINTHEFINANCI
6、ALSTATEMENTSTHEINCREASINGDEMANDANDTHEABSENCEOFSTUDIESFORAUDITOPINIONSINGREECEMOTIVATEDUSTOCONSIDERTHEGREEKCASETHEFOCUSOFTHISSTUDYISTHEDEVELOPMENTOFMODELSTHATCONSIDERCLIENTPERFORMANCEMEASURES,INCLUDINGFINANCIALINFORMATIONANDOTHERINDICATORSSUCHASCLIENTLITIGATION,TOEXPLAINQUALIFICATIONSOFAUDITREPORTSOF
7、PUBLICLYTRADEDGREEKCOMPANIESRESEARCHERSCANUSEEMPIRICALMODELSTOASSESSTHEEXTENTTOWHICHAQUALIFICATIONCOULDBEEXPECTEDBASEDONPUBLICLYAVAILABLEDATADOPOUCH,HOLTHAUSEN,AND2INVESTIGATETHEPERFORMANCEOFTHERESULTINGCLASSIFICATIONTHATIS,DETECTINGFIRMSTHATRECEIVEQUALIFIEDREPORTSINCOMPARISONWITHMODELSDEVELOPEDUSIN
8、GLINEARDISCRIMINANTANALYSISANDLOGISTICREGRESSIONLOGITTHERESULTSINDICATETHATTHEREISNEGATIVERELATIONSHIPBETWEENCLIENTPERFORMANCEMEASURESANDTHELIKELIHOODTHATAFIRMRECEIVESAQUALIFIEDAUDITREPORTHIGHPERFORMANCEHEALTHYFIRMSAREMORELIKELYTORECEIVEANONQUALIFIEDCLEANREPORTCOMPAREDTOLOWPERFORMANCEFIRMSFURTHERMOR
9、E,ANEXTENSIVEBOOTSTRAPPINGEXPERIMENTSHOWSTHATMODELSDEVELOPEDUSINGTHEUTADISMETHODOLOGYPROVIDESUPERIORCLASSIFICATIONPERFORMANCEPREDICTIVEABILITYASCOMPAREDTOTRADITIONALSTATISTICALCLASSIFICATIONMODELSTHISRESULTSUGGESTSTHATTHECLASSIFICATIONMODELSOFTHEUTADISMETHODAREABLETOEXPLAINMOREACCURATELYTHEAUDITORSD
10、ECISIONSTOQUALIFYTHEIRREPORTSUSINGARANDOMSAMPLEOF76GREEKFIRMSADIFFERENTSAMPLEFROMTHEONEUSEDINTHEPRESENTSTUDY,AJACKKNIFEANALYSISFORMODELVALIDATIONWASPERFORMEDANDASTRONGRELATIONSHIPWASFOUNDBETWEENFFSANDTHEFINANCIALCHARACTERISTICSOFTHEFIRMSINPARTICULAR,THERATIOSOFTOTALDEBTTOTOTALASSETS,INVENTORIESTOSAL
11、ES,NETPROFITTOSALES,ANDSALESTOTOTALASSETSWEREFOUNDTOBESTRONGPREDICTORSOFFFSTHEPRESENTSTUDYCOMPLEMENTSTHEEARLIERONEONFFSDETECTION,THUSCONTRIBUTINGTOANINTEGRATEDANALYSISOFTHEACCOUNTINGPRACTICEINGREECECOVERINGTHEANALYSISOFAUDITREPORTSANDTHEDETECTIONOFFFSSEVERALMODELSHAVEBEENDEVELOPEDTOEXPLAINQUALIFICAT
12、IONSOFAUDITREPORTSTHEGENERALCONSENSUSOFTHESEMODELSHASBEENTHATFINANCIALANDNONFINANCIALFACTORSAFFECTTHEAUDITOPINIONDECISIONDOPOUCHETAL1987DEVELOPEDAPROBITMODELTOINVESTIGATETHEEXTENTTOWHICHMODELSBASEDONFINANCIALANDMARKETVARIABLESPREDICTAUDITORSDECISIONSTOISSUEQUALIFIEDAUDITREPORTSTHEIRRESULTSSHOWEDTHAT
13、THEMOSTSIGNIFICANTVARIABLESINQUALIFICATIONPREDICTIONARECURRENTYEARLOSS,INDUSTRYRATEOFRETURN,ANDTHECHANGEINTHERATIOOFTOTALLIABILITIESTOTOTALASSETSKEASEY,WATSON,ANDWYNARZCYK1988USEDLOGISTICREGRESSIONBASEDON12FINANCIALANDNONFINANCIALVARIABLESTOEXPLAINAUDITREPORTQUALIFICATIONFORSMALLCOMPANIESTHEYSHOWEDT
14、HATTHELIKELIHOODTHATACOMPANYRECEIVESA7QUALIFIEDAUDITREPORTINCREASESIFAALARGEACCOUNTINGFIRMAUDITSTHECOMPANYBTHECOMPANYHASFEWDIRECTORSCFEWNONDIRECTORSHAREHOLDERSDASECUREDLOANANDEIFTHEREWASALONGLAGBETWEENTHEAUDITINGYEARENDANDTHESIGNINGOFAUDITEDACCOUNTSTHEAUDITORQUALIFIESHISAUDITREPORTWHENEVERHETHINKSTH
15、ATONEOFTHEFOLLOWINGCIRCUMSTANCESISCONCURRENTATHEREEXISTSMATERIALINFLUENCEONSPECIFICITEMSORONTHEOVERALLPICTUREOFTHEFINANCIALSTATEMENTATTESTEDBTHEREHASBEENALIMITATIONINHISPOSSIBILITYTOFORMULATEASUFFICIENTOPINIONONONEORMOREITEMSANDOTHERDISCLOSURESTHATAREINCLUDED,ORSHOULDHAVEBEENINCLUDEDINTHEFINANCIALST
16、ATEMENTATTESTEDINTHEOPINIONPARAGRAPHOFTHEREPORTTHEAUDITOREXPRESSESWITHCLARITYHISPROFESSIONALOPINIONTHATISCLASSIFIEDASAUNQUALIFIED,BQUALIFIEDCADVERSEDDISCLAIMEROFOPINIONTHEINCIDENTSOFADVERSEOPINIONANDDISCLAIMEROFOPINIONARERAREONTHEOTHERHAND,EMPIRICALEVIDENCEOBTAINEDFROMCERTIFIEDAUDITORSINGREECEINDICA
17、TESTHATABOUT50OFTHEFIRMSRECEIVEQUALIFIEDREPORTSWHILETHISFIGUREISSURPRISINGLYHIGH,ITSHOULDBEEMPHASIZEDTHATUNTILRECENTLYAUDITREPORTSINGREECEWERENOTGIVENMUCHATTENTIONANDCONSEQUENTLYFIRMSDIDNOTHAVEANYMAJORMOTIVATIONFORPREPARINGAPPROPRIATEFINANCIALREPORTINGRECENTLY,THEATTENTIONPAIDTOAUDITREPORTSHASINCREASED,ANDCONSEQUENTLY,THENUMBEROFFIRMSTHATRECEIVEQUALIFIEDREPORTSISSOONEXPECTEDTODECREASE
