EVIDENCE OF THE AUDIT EXPECTATION GAP IN SMALL STOCK MARKETS: THE PORTUGUESE CASE
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Data de Publicação: | 2008 |
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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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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 |
_version_ |
1798945114991624192 |