Please use this identifier to cite or link to this item:
http://hdl.handle.net/10071/15991| Author(s): | Prazeres, C. M. A. Pais, C. A. F. |
| Date: | 2017 |
| Title: | A qualidade de auditoria e as caraterísticas das firmas de auditoria em Portugal |
| Pages: | 325-330 |
| ISBN: | 978-1-5090-5047-5 |
| DOI (Digital Object Identifier): | 10.23919/CISTI.2017.7976040 |
| Keywords: | Qualidade de auditoria Características da firma de auditoria Relatório de auditoria |
| 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. |
| Peerreviewed: | yes |
| Access type: | Open Access |
| Appears in Collections: | DC-CRI - Comunicações a conferências internacionais |
Files in This Item:
| File | Description | Size | Format | |
|---|---|---|---|---|
| A qualidade de auditoria e as caraterísticas.pdf | Pós-print | 280,8 kB | Adobe PDF | View/Open |
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