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http://hdl.handle.net/10071/15991
acessibilidade
Title: A qualidade de auditoria e as caraterísticas das firmas de auditoria em Portugal
Authors: Prazeres, C. M. A.
Pais, C. A. F.
Keywords: Qualidade de auditoria
Características da firma de auditoria
Relatório de auditoria
Issue Date: 2017
Publisher: IEEE
Abstract: This study relate the audit firms characteristics and the audit quality. Using data from the Portuguese listed companies from the period 2010 to 2014 and using as a proxy of audit quality the type of audit report, the conclusion is that the dimension of the audit firm and the audit fees on the total audit firm’s fee influences the audit quality. This study contributes to the literature by studying a country of a weak investor protection and after the financial 2008 crises, besides for the audit firm’ characteristics studied.
Peer reviewed: yes
URI: https://ciencia.iscte-iul.pt/id/ci-pub-37840
http://hdl.handle.net/10071/15991
DOI: 10.23919/CISTI.2017.7976040
ISBN: 978-1-5090-5047-5
Appears in Collections:DC-CRI - Comunicações a conferências internacionais

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