文章基本信息

标题：Audit Opinion and Earnings Quality: Evidence from Korea
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作者：Seon-Ju Yoon ; Jaimin Goh ; Jin-Young Jung 等
期刊名称：European Journal of Business and Management
印刷版ISSN：2222-2839
电子版ISSN：2222-2839
出版年度：2020
卷号：12
期号：30
页码：7-12
DOI：10.7176/EJBM/12-30-02
出版社：The International Institute for Science, Technology and Education (IISTE)
摘要：This study examines whether the decrease in qualified opinions is due to improved accruals quality. The proportion of qualified opinions has been declining in Korea for about 10 years. However, it has not been reported that earnings quality has improved. We analyze this contradictory relationship using two models. We find that Korean firms’ accruals quality has no association with unqualified opinions. This means that the increasing trend in unqualified opinions is occurring regardless of earnings quality, although audit opinion chiefly depends on it. Thus, our results suggest that more researches are required to determine why qualified opinions are declining.
关键词：audit opinion;earnings quality;accruals