Gaganis, Chrysovalantis; Pasiouras, Fotios; Spathis, … - In: Computational Economics 41 (2013) 3, pp. 387-405
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...
