Abstract
The purpose of this study is to examine whether a model based on financial ratios and non-financial variables can predict auditors’ opinions (qualified or not) using a sample of 90 companies listed in the Athens Exchange for the period between 2018 and 2022. Our results showed that there exists high explanatory power between financial ratios and auditor quality (type of audit firm) and qualifications in auditors’ reports. External audit denotes the uniqueness of external governance mechanisms that guarantee the quality of reported financial information. For that reason, an auditor’s report is a plausible tool in order to validate the availability of financial information.