The quality of the audit of financial statements: results from the implementation of econometric models for the detection of earnings management
Abstract
The thesis deals with the quality of external audit of financial statement, as also the way that the applied econometric models can detect the discretionary accruals. More specifically, the quality of the audit prescribes the ability of the auditor to detect and report material misstatements in the financial statements in order to attribute the true economic performance of the audited company to the direct and indirect users of them. The alteration of the accounting data is a common practice which is adopted by management for achieving their personal objectives. This behavior is known as earnings management.
The particular thesis is focused on two econometric models for understanding which is more effective and efficient at the calculation of the discretionary accruals. More particularly, (a) the Special Adjusted Forward Looking Model and (b) the Discretionary Revenue Model are these which have been compared. Through the tested hypotheses and the implementation of weight least squa ...
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