Audit reform: impact on markets

Detalhes bibliográficos
Autor(a) principal: Matos, Beatriz Alexandre de
Data de Publicação: 2018
Tipo de documento: Dissertação
Idioma: eng
Título da fonte: Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
Texto Completo: http://hdl.handle.net/10362/35218
Resumo: This Work Project will analyse the new Regulation issued about key matters of audit and also its impacts in the market. The key points being analysed are the mandatory rotation of audit firms and partners and the limitation of non-audit services. These will be studied through the vision of several agents of the markets. It will be briefly studied the impacts of this Regulation in Portugal (in terms of audit firms, fees, qualifications). This Regulation will solve some problems, such as the independence of the auditor, however there is not enough evidence that costs are being outweighed by the advantages.
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spelling Audit reform: impact on marketsAuditMandatory rotationAudit qualityIndependenceDomínio/Área Científica::Ciências Sociais::Economia e GestãoThis Work Project will analyse the new Regulation issued about key matters of audit and also its impacts in the market. The key points being analysed are the mandatory rotation of audit firms and partners and the limitation of non-audit services. These will be studied through the vision of several agents of the markets. It will be briefly studied the impacts of this Regulation in Portugal (in terms of audit firms, fees, qualifications). This Regulation will solve some problems, such as the independence of the auditor, however there is not enough evidence that costs are being outweighed by the advantages.Queiró, FranciscoRUNMatos, Beatriz Alexandre de2019-01-20T01:30:32Z2018-01-202018-01-20T00:00:00Zinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisapplication/pdfhttp://hdl.handle.net/10362/35218TID:201862026enginfo:eu-repo/semantics/embargoedAccessreponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãoinstacron:RCAAP2024-03-11T04:19:15Zoai:run.unl.pt:10362/35218Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-20T03:30:16.075280Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãofalse
dc.title.none.fl_str_mv Audit reform: impact on markets
title Audit reform: impact on markets
spellingShingle Audit reform: impact on markets
Matos, Beatriz Alexandre de
Audit
Mandatory rotation
Audit quality
Independence
Domínio/Área Científica::Ciências Sociais::Economia e Gestão
title_short Audit reform: impact on markets
title_full Audit reform: impact on markets
title_fullStr Audit reform: impact on markets
title_full_unstemmed Audit reform: impact on markets
title_sort Audit reform: impact on markets
author Matos, Beatriz Alexandre de
author_facet Matos, Beatriz Alexandre de
author_role author
dc.contributor.none.fl_str_mv Queiró, Francisco
RUN
dc.contributor.author.fl_str_mv Matos, Beatriz Alexandre de
dc.subject.por.fl_str_mv Audit
Mandatory rotation
Audit quality
Independence
Domínio/Área Científica::Ciências Sociais::Economia e Gestão
topic Audit
Mandatory rotation
Audit quality
Independence
Domínio/Área Científica::Ciências Sociais::Economia e Gestão
description This Work Project will analyse the new Regulation issued about key matters of audit and also its impacts in the market. The key points being analysed are the mandatory rotation of audit firms and partners and the limitation of non-audit services. These will be studied through the vision of several agents of the markets. It will be briefly studied the impacts of this Regulation in Portugal (in terms of audit firms, fees, qualifications). This Regulation will solve some problems, such as the independence of the auditor, however there is not enough evidence that costs are being outweighed by the advantages.
publishDate 2018
dc.date.none.fl_str_mv 2018-01-20
2018-01-20T00:00:00Z
2019-01-20T01:30:32Z
dc.type.status.fl_str_mv info:eu-repo/semantics/publishedVersion
dc.type.driver.fl_str_mv info:eu-repo/semantics/masterThesis
format masterThesis
status_str publishedVersion
dc.identifier.uri.fl_str_mv http://hdl.handle.net/10362/35218
TID:201862026
url http://hdl.handle.net/10362/35218
identifier_str_mv TID:201862026
dc.language.iso.fl_str_mv eng
language eng
dc.rights.driver.fl_str_mv info:eu-repo/semantics/embargoedAccess
eu_rights_str_mv embargoedAccess
dc.format.none.fl_str_mv application/pdf
dc.source.none.fl_str_mv reponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
instacron:RCAAP
instname_str Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
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collection Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
repository.name.fl_str_mv Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
repository.mail.fl_str_mv
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