EVIDENCE OF THE AUDIT EXPECTATION GAP IN SMALL STOCK MARKETS: THE PORTUGUESE CASE

Detalhes bibliográficos
Autor(a) principal: Almeida, Bruno José Machado de
Data de Publicação: 2008
Outros Autores: Colomina, Clara Isabel Muñoz
Tipo de documento: Artigo
Idioma: por
Título da fonte: Revista Universo Contábil
Texto Completo: https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/1082
Resumo: The main goal of this paper is to analyze whether, in a small capital market such as that in Portugal, the audit expectation gap exits and which are its major components. We have enquired from auditors, University accounting and auditing professors regarding several subjects that influence and increase the audit expectation gap. We have also questioned the Portuguese users of financial information regarding their perception of the role of today’s auditing, to assay their opinion with studies made in Anglo-Saxon countries.
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spelling EVIDENCE OF THE AUDIT EXPECTATION GAP IN SMALL STOCK MARKETS: THE PORTUGUESE CASEEVIDENCIA DE LAS DIFERENCIAS DE EXPECTATIVAS EN AUDITORIA EN MERCADOS BURSÁTILES DE REDUCIDA DIMENSIÓN: EL CASO PORTUGUÉSAuditoríaDiferencia de ExpectativasUsuariosAuditores.The main goal of this paper is to analyze whether, in a small capital market such as that in Portugal, the audit expectation gap exits and which are its major components. We have enquired from auditors, University accounting and auditing professors regarding several subjects that influence and increase the audit expectation gap. We have also questioned the Portuguese users of financial information regarding their perception of the role of today’s auditing, to assay their opinion with studies made in Anglo-Saxon countries.El objetivo principal de este artículo es analizar si, en un pequeño mercado de capitales como el portugués, existe diferencia de expectativas en auditoría y cuáles son sus principales componentes. Hemos inquirido a auditores y a profesores universitarios de contabilidad y auditoria en lo que se refiere a numerosos temas que influyen sobre la diferencia de expectativas en auditoría y la aumentan. También hemos consultado a usuarios portugueses de información financiera sobre su visión del rol actual de la auditoría para confrontar su opinión con estudios realizados en países anglosajones.Universidade Regional de Blumenau2008-11-21info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/108210.4270/ruc.20095Revista Universo Contábil; v. 5 n. 1 (2009); 100-1141809-33371809-3337reponame:Revista Universo Contábilinstname:Universidade Regional de Blumenau (FURB)instacron:FURBporhttps://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/1082/795Copyright (c) 2014 Revista Universo Contábilinfo:eu-repo/semantics/openAccessAlmeida, Bruno José Machado deColomina, Clara Isabel Muñoz2009-08-13T15:56:19Zoai:ojs.bu.furb.br:article/1082Revistahttps://proxy.furb.br/ojs/index.php/universocontabil/PUBhttps://proxy.furb.br/ojs/index.php/universocontabil/oai||universocontabil@furb.br1809-33371809-3337opendoar:2009-08-13T15:56:19Revista Universo Contábil - Universidade Regional de Blumenau (FURB)false
dc.title.none.fl_str_mv EVIDENCE OF THE AUDIT EXPECTATION GAP IN SMALL STOCK MARKETS: THE PORTUGUESE CASE
EVIDENCIA DE LAS DIFERENCIAS DE EXPECTATIVAS EN AUDITORIA EN MERCADOS BURSÁTILES DE REDUCIDA DIMENSIÓN: EL CASO PORTUGUÉS
title EVIDENCE OF THE AUDIT EXPECTATION GAP IN SMALL STOCK MARKETS: THE PORTUGUESE CASE
spellingShingle EVIDENCE OF THE AUDIT EXPECTATION GAP IN SMALL STOCK MARKETS: THE PORTUGUESE CASE
Almeida, Bruno José Machado de
Auditoría
Diferencia de Expectativas
Usuarios
Auditores.
title_short EVIDENCE OF THE AUDIT EXPECTATION GAP IN SMALL STOCK MARKETS: THE PORTUGUESE CASE
title_full EVIDENCE OF THE AUDIT EXPECTATION GAP IN SMALL STOCK MARKETS: THE PORTUGUESE CASE
title_fullStr EVIDENCE OF THE AUDIT EXPECTATION GAP IN SMALL STOCK MARKETS: THE PORTUGUESE CASE
title_full_unstemmed EVIDENCE OF THE AUDIT EXPECTATION GAP IN SMALL STOCK MARKETS: THE PORTUGUESE CASE
title_sort EVIDENCE OF THE AUDIT EXPECTATION GAP IN SMALL STOCK MARKETS: THE PORTUGUESE CASE
author Almeida, Bruno José Machado de
author_facet Almeida, Bruno José Machado de
Colomina, Clara Isabel Muñoz
author_role author
author2 Colomina, Clara Isabel Muñoz
author2_role author
dc.contributor.author.fl_str_mv Almeida, Bruno José Machado de
Colomina, Clara Isabel Muñoz
dc.subject.por.fl_str_mv Auditoría
Diferencia de Expectativas
Usuarios
Auditores.
topic Auditoría
Diferencia de Expectativas
Usuarios
Auditores.
description The main goal of this paper is to analyze whether, in a small capital market such as that in Portugal, the audit expectation gap exits and which are its major components. We have enquired from auditors, University accounting and auditing professors regarding several subjects that influence and increase the audit expectation gap. We have also questioned the Portuguese users of financial information regarding their perception of the role of today’s auditing, to assay their opinion with studies made in Anglo-Saxon countries.
publishDate 2008
dc.date.none.fl_str_mv 2008-11-21
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/1082
10.4270/ruc.20095
url https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/1082
identifier_str_mv 10.4270/ruc.20095
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/1082/795
dc.rights.driver.fl_str_mv Copyright (c) 2014 Revista Universo Contábil
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Copyright (c) 2014 Revista Universo Contábil
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Universidade Regional de Blumenau
publisher.none.fl_str_mv Universidade Regional de Blumenau
dc.source.none.fl_str_mv Revista Universo Contábil; v. 5 n. 1 (2009); 100-114
1809-3337
1809-3337
reponame:Revista Universo Contábil
instname:Universidade Regional de Blumenau (FURB)
instacron:FURB
instname_str Universidade Regional de Blumenau (FURB)
instacron_str FURB
institution FURB
reponame_str Revista Universo Contábil
collection Revista Universo Contábil
repository.name.fl_str_mv Revista Universo Contábil - Universidade Regional de Blumenau (FURB)
repository.mail.fl_str_mv ||universocontabil@furb.br
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