The change of auditor: the portuguese case
Autor(a) principal: | |
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Data de Publicação: | 2016 |
Outros Autores: | , |
Tipo de documento: | Artigo |
Idioma: | eng |
Título da fonte: | Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
Texto Completo: | http://hdl.handle.net/10400.26/21083 |
Resumo: | The existing problem around the change of auditor and the opinion issued by the auditor through the financial audit report has proved to be an important issue. The objective of this research is to examine to what extent the change of auditor is related to the type of opinion that the auditor expressed in the audit report. In pursuit of this objective was carried out an empirical study supported a sample from a set of entities with securities admitted to trading on the Portuguese stock market in the period between 2006 and 2012 (seven years) and used logistic regression to test whether the reception the modified financial audit report indicated the change of auditor. The findings point to the existence of a significant positive relationship between the qualified audit report and a change of auditor, verifiable for the reserves on assets and other, but not to the reserves on own and borrowed funds. The largest number of reserves occurs in the years 2007, 2009 and 2011, most of nature reserves is related to equity and assets, and the change of auditor is more associated with reserves on assets and other reserves than the reserves on own and borrowed funds. |
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Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
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The change of auditor: the portuguese caseAuditThe auditor's opinionThe auditor change and audit reportLogistic regressionStakeholdersThe existing problem around the change of auditor and the opinion issued by the auditor through the financial audit report has proved to be an important issue. The objective of this research is to examine to what extent the change of auditor is related to the type of opinion that the auditor expressed in the audit report. In pursuit of this objective was carried out an empirical study supported a sample from a set of entities with securities admitted to trading on the Portuguese stock market in the period between 2006 and 2012 (seven years) and used logistic regression to test whether the reception the modified financial audit report indicated the change of auditor. The findings point to the existence of a significant positive relationship between the qualified audit report and a change of auditor, verifiable for the reserves on assets and other, but not to the reserves on own and borrowed funds. The largest number of reserves occurs in the years 2007, 2009 and 2011, most of nature reserves is related to equity and assets, and the change of auditor is more associated with reserves on assets and other reserves than the reserves on own and borrowed funds.Repositório ComumHeliodoro, PaulaCarreira, Francisco José AlegriaLopes, Manuel2018-02-07T10:30:46Z20162016-01-01T00:00:00Zinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/articleapplication/pdfhttp://hdl.handle.net/10400.26/21083engHeliodoro, P., Carreira, F. & Lopes, M. (2016). The change of auditor: The portuguese case. Revista de Contabilidad-Spanish Accounting Review , 19 (2), p.p. 181-186.1138-489110.1016/j.rcsar.2015.05.001info:eu-repo/semantics/openAccessreponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãoinstacron:RCAAP2023-11-21T09:53:21Zoai:comum.rcaap.pt:10400.26/21083Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-19T23:09:16.841919Repositório 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 |
The change of auditor: the portuguese case |
title |
The change of auditor: the portuguese case |
spellingShingle |
The change of auditor: the portuguese case Heliodoro, Paula Audit The auditor's opinion The auditor change and audit report Logistic regression Stakeholders |
title_short |
The change of auditor: the portuguese case |
title_full |
The change of auditor: the portuguese case |
title_fullStr |
The change of auditor: the portuguese case |
title_full_unstemmed |
The change of auditor: the portuguese case |
title_sort |
The change of auditor: the portuguese case |
author |
Heliodoro, Paula |
author_facet |
Heliodoro, Paula Carreira, Francisco José Alegria Lopes, Manuel |
author_role |
author |
author2 |
Carreira, Francisco José Alegria Lopes, Manuel |
author2_role |
author author |
dc.contributor.none.fl_str_mv |
Repositório Comum |
dc.contributor.author.fl_str_mv |
Heliodoro, Paula Carreira, Francisco José Alegria Lopes, Manuel |
dc.subject.por.fl_str_mv |
Audit The auditor's opinion The auditor change and audit report Logistic regression Stakeholders |
topic |
Audit The auditor's opinion The auditor change and audit report Logistic regression Stakeholders |
description |
The existing problem around the change of auditor and the opinion issued by the auditor through the financial audit report has proved to be an important issue. The objective of this research is to examine to what extent the change of auditor is related to the type of opinion that the auditor expressed in the audit report. In pursuit of this objective was carried out an empirical study supported a sample from a set of entities with securities admitted to trading on the Portuguese stock market in the period between 2006 and 2012 (seven years) and used logistic regression to test whether the reception the modified financial audit report indicated the change of auditor. The findings point to the existence of a significant positive relationship between the qualified audit report and a change of auditor, verifiable for the reserves on assets and other, but not to the reserves on own and borrowed funds. The largest number of reserves occurs in the years 2007, 2009 and 2011, most of nature reserves is related to equity and assets, and the change of auditor is more associated with reserves on assets and other reserves than the reserves on own and borrowed funds. |
publishDate |
2016 |
dc.date.none.fl_str_mv |
2016 2016-01-01T00:00:00Z 2018-02-07T10:30:46Z |
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 |
http://hdl.handle.net/10400.26/21083 |
url |
http://hdl.handle.net/10400.26/21083 |
dc.language.iso.fl_str_mv |
eng |
language |
eng |
dc.relation.none.fl_str_mv |
Heliodoro, P., Carreira, F. & Lopes, M. (2016). The change of auditor: The portuguese case. Revista de Contabilidad-Spanish Accounting Review , 19 (2), p.p. 181-186. 1138-4891 10.1016/j.rcsar.2015.05.001 |
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 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 |
instacron_str |
RCAAP |
institution |
RCAAP |
reponame_str |
Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
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 |
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1799135354233552897 |