Disclosure of information in audit reports

Detalhes bibliográficos
Autor(a) principal: Jacques, Flavia Veronica Silva
Data de Publicação: 2014
Outros Autores: Macagnan, Clea Beatriz
Tipo de documento: Artigo
Idioma: eng
Título da fonte: Repositório Institucional da FURG (RI FURG)
Texto Completo: http://repositorio.furg.br/handle/1/5353
Resumo: This study aimed to determine if the level of information included in audit reports was related to the average stock value of companies as listed in the Brazilian capital market. Of 255 companies, 44 financial entities were excluded because they operate in regulatory and competitive environments that are different from the other studied companies. The selected companies had at least one audit report over a 5-year period (2005 to 2009), which resulted in a final sample of 33 companies and a total of 165 observations. The study first analyzed the information content in the audit reports, and statistical analyses were then performed to compare the data. The results showed that the disclosure of accounting practices has a positive explanatory effect on the average share price variance.
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spelling Disclosure of information in audit reportsDisclosureAuditAudit reportsAgency theoryThis study aimed to determine if the level of information included in audit reports was related to the average stock value of companies as listed in the Brazilian capital market. Of 255 companies, 44 financial entities were excluded because they operate in regulatory and competitive environments that are different from the other studied companies. The selected companies had at least one audit report over a 5-year period (2005 to 2009), which resulted in a final sample of 33 companies and a total of 165 observations. The study first analyzed the information content in the audit reports, and statistical analyses were then performed to compare the data. The results showed that the disclosure of accounting practices has a positive explanatory effect on the average share price variance.2015-09-02T00:08:41Z2015-09-02T00:08:41Z2014info:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/articleapplication/pdfJACQUES, Flávia Verônica Silva; MACAGNAN, Clea Beatriz. Disclosure of information in audit reports. Global Journal of Management and Business Research, v. 14, n. 5, p. 35-44, 2014. Disponível em: <https://globaljournals.org/GJMBR_Volume14/4-Disclosure-of-Information-in-Audit.pdf>. Acesso em: 01 set. 2015.2249-45880975-5853http://repositorio.furg.br/handle/1/5353engJacques, Flavia Veronica SilvaMacagnan, Clea Beatrizinfo:eu-repo/semantics/openAccessreponame:Repositório Institucional da FURG (RI FURG)instname:Universidade Federal do Rio Grande (FURG)instacron:FURG2019-11-14T02:15:19Zoai:repositorio.furg.br:1/5353Repositório InstitucionalPUBhttps://repositorio.furg.br/oai/request || http://200.19.254.174/oai/requestopendoar:2019-11-14T02:15:19Repositório Institucional da FURG (RI FURG) - Universidade Federal do Rio Grande (FURG)false
dc.title.none.fl_str_mv Disclosure of information in audit reports
title Disclosure of information in audit reports
spellingShingle Disclosure of information in audit reports
Jacques, Flavia Veronica Silva
Disclosure
Audit
Audit reports
Agency theory
title_short Disclosure of information in audit reports
title_full Disclosure of information in audit reports
title_fullStr Disclosure of information in audit reports
title_full_unstemmed Disclosure of information in audit reports
title_sort Disclosure of information in audit reports
author Jacques, Flavia Veronica Silva
author_facet Jacques, Flavia Veronica Silva
Macagnan, Clea Beatriz
author_role author
author2 Macagnan, Clea Beatriz
author2_role author
dc.contributor.author.fl_str_mv Jacques, Flavia Veronica Silva
Macagnan, Clea Beatriz
dc.subject.por.fl_str_mv Disclosure
Audit
Audit reports
Agency theory
topic Disclosure
Audit
Audit reports
Agency theory
description This study aimed to determine if the level of information included in audit reports was related to the average stock value of companies as listed in the Brazilian capital market. Of 255 companies, 44 financial entities were excluded because they operate in regulatory and competitive environments that are different from the other studied companies. The selected companies had at least one audit report over a 5-year period (2005 to 2009), which resulted in a final sample of 33 companies and a total of 165 observations. The study first analyzed the information content in the audit reports, and statistical analyses were then performed to compare the data. The results showed that the disclosure of accounting practices has a positive explanatory effect on the average share price variance.
publishDate 2014
dc.date.none.fl_str_mv 2014
2015-09-02T00:08:41Z
2015-09-02T00:08:41Z
dc.type.status.fl_str_mv info:eu-repo/semantics/publishedVersion
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv JACQUES, Flávia Verônica Silva; MACAGNAN, Clea Beatriz. Disclosure of information in audit reports. Global Journal of Management and Business Research, v. 14, n. 5, p. 35-44, 2014. Disponível em: <https://globaljournals.org/GJMBR_Volume14/4-Disclosure-of-Information-in-Audit.pdf>. Acesso em: 01 set. 2015.
2249-4588
0975-5853
http://repositorio.furg.br/handle/1/5353
identifier_str_mv JACQUES, Flávia Verônica Silva; MACAGNAN, Clea Beatriz. Disclosure of information in audit reports. Global Journal of Management and Business Research, v. 14, n. 5, p. 35-44, 2014. Disponível em: <https://globaljournals.org/GJMBR_Volume14/4-Disclosure-of-Information-in-Audit.pdf>. Acesso em: 01 set. 2015.
2249-4588
0975-5853
url http://repositorio.furg.br/handle/1/5353
dc.language.iso.fl_str_mv eng
language eng
dc.rights.driver.fl_str_mv info:eu-repo/semantics/openAccess
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.source.none.fl_str_mv reponame:Repositório Institucional da FURG (RI FURG)
instname:Universidade Federal do Rio Grande (FURG)
instacron:FURG
instname_str Universidade Federal do Rio Grande (FURG)
instacron_str FURG
institution FURG
reponame_str Repositório Institucional da FURG (RI FURG)
collection Repositório Institucional da FURG (RI FURG)
repository.name.fl_str_mv Repositório Institucional da FURG (RI FURG) - Universidade Federal do Rio Grande (FURG)
repository.mail.fl_str_mv
_version_ 1813187232215859200

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