oai:eurokd.com:article/108 2025-12-15

The Influence of Earnings Quality for Restatements and Auditor’s Qualified Opinion <p style="text-align:justify;">The&nbsp;objective of the present study was to raise the cases of restatements and to&nbsp;evaluate whether these events were associated with the low earnings quality and&nbsp;with the provision of advice with a qualified opinion by audit firms. The&nbsp;results obtained with the analysis indicate that the low earnings quality&nbsp;increases the chances of republishing the financial statements. Additionally,&nbsp;the results indicate that there is no evidence that lower earnings quality&nbsp;increases the chances of issuing a qualified audit report or disapproval of the&nbsp;financial statements by the independent auditors. These results point to a&nbsp;divergence regarding the understanding of earnings quality by the auditors and by the regulatory agency.</p> EuroKD Publishing 2020-07-12 Text https://api.eurokd.com/Uploads/Article/108/NCAF.2020.03.05.pdf https://doi.org/10.32038/NCAF.2020.03.05 en Pages 53–68