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A multicriteria discrimination approach to model qualified audit reports

Michael Doumpos, Zopounidis Konstantinos, Spathis, Charalambos T

Πλήρης Εγγραφή


URI: http://purl.tuc.gr/dl/dias/52F14991-DD54-494A-AF99-3470EFB412A3
Έτος 2004
Τύπος Δημοσίευση σε Περιοδικό με Κριτές
Άδεια Χρήσης
Λεπτομέρειες
Βιβλιογραφική Αναφορά C. Spathis, M. Doumpos and C. Zopounidis, "A multicriteria discrimination approach to model qualified audit reports," Operation. Res., vol. 4, no. 3, pp. 347-355, Sep. 2004. doi:10.1007/BF02944151 https://doi.org/10.1007/BF02944151
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Περίληψη

This study investigates the contribution of financial and non-financial information to enhance the ability to discriminate between the choices of a qualified or unqualified (clean) audit report. The audit firms face the risk of losing the client if they issue a qualification. On the other hand, failing to qualify exposes the auditor to lawsuits and reputations loss. Financial statements, auditors’ opinions, and the notes to financial statements are examined for a sample of 100 firms. The auditors’ qualification decision is modelled using a multicriteria decision aid classification method (MHDIS-Multi-groupHierarchicalDIScrimination). A comparison with statistical techniques (linear discriminant analysis and logit analysis) is also performed. This study has implications for internal and external auditors and company decisions makers.

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