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首页> 外文期刊>Universal Journal of Accounting and Finance >Literature Review on the Hellenic Auditing and Accounting Environment before, during and after the Crisis Period
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Literature Review on the Hellenic Auditing and Accounting Environment before, during and after the Crisis Period

机译：危机之前，之中和之后关于希腊审计和会计环境的文献综述

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The purpose of this paper is to examine the literature regarding the accounting and auditing environment in Hellas; Hellas is a natural experiment in the sense that has characteristics that substantially differ from the major European countries. "For example, the mandatory adoption of International Financial Reporting Standards (IFRS) on January 1, 2005 aimed to improve the quality of financial reporting in Greece, which had been regularly criticized for earnings management and the ineffectiveness of external auditing" (Tsipouridou and Spathis, 2012, Abstract). In addition, Hellas faced a 10-year economic crisis (2008-2018) which affected/changed the Hellenic corporate and capital market environment. For the years before the crisis and the implementation of IFRS, empirical studies showed that Hellas had the one of the highest levels of earnings management (Bhattacharya et al., 2003 and Leuz et al., 2003). All these features are examined in this article in order to gain insight regarding the quality of Hellenic financial reporting and to investigate the changes that crisis had on financial statements quality. The conclusion is that crisis exaggerated problems that already existed in Hellenic corporate environment.
机译：本文的目的是研究有关Hellas会计和审计环境的文献。从某种意义上说，海拉斯是自然实验，其特征与欧洲主要国家大不相同。 “例如，2005年1月1日强制采用国际财务报告准则（IFRS）旨在提高希腊财务报告的质量，这经常因收入管理和外部审计的无效而受到批评”（Tsipouridou和Spathis ，2012年，摘要）。此外，Hellas面临10年的经济危机（2008年至2018年），该危机影响/改变了希腊的公司和资本市场环境。在危机和国际财务报告准则实施之前的几年中，经验研究表明，海拉斯是盈余管理水平最高的国家之一（Bhattacharya等，2003; Leuz等，2003）。本文对所有这些功能进行了检查，目的是了解希腊财务报告的质量，并调查危机对财务报表质量的影响。结论是，危机夸大了希腊公司环境中已经存在的问题。

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