Utilize este identificador para referenciar este registo:
http://hdl.handle.net/10071/19982
Registo completo
Campo DC | Valor | Idioma |
---|---|---|
dc.contributor.author | Pinto, D. | - |
dc.contributor.author | Major, M. | - |
dc.contributor.author | Da Veiga, M. R. | - |
dc.date.accessioned | 2020-02-28T11:06:19Z | - |
dc.date.available | 2020-02-28T11:06:19Z | - |
dc.date.issued | 2019 | - |
dc.identifier.issn | 2333-6412 | - |
dc.identifier.uri | http://hdl.handle.net/10071/19982 | - |
dc.description.abstract | A central issue in audit regulation is whether the introduction of mandatory audit firm rotation enhances audit quality. This paper contributes to the ongoing debate surrounding this issue by analyzing how senior auditors of one of the Big Four accounting firms in Portugal perceive the policy. This study adopts a qualitative methodology based on semi-standardized interviews. In general terms, the interviewees perceive mandatory audit firm rotation negatively due to the loss of client-specific knowledge it causes, the limited association between audit independence and tenure, and the resulting decrease in fees potentially harmful to audit quality | eng |
dc.language.iso | eng | - |
dc.publisher | American Research Institute for Policy Development | - |
dc.relation | UID/GES/00315/2019 | - |
dc.relation | info:eu-repo/grantAgreement/FCT/5876/147289/PT | - |
dc.relation | UID/ECO/00124/2019 | - |
dc.relation | LISBOA-01-0145- FEDER-022209 | - |
dc.relation | LISBOA-01-0145-FEDER-007722 | - |
dc.rights | openAccess | - |
dc.subject | Mandatory audit firm rotation | eng |
dc.subject | Audit quality | eng |
dc.subject | Perceptions | eng |
dc.subject | Big four | eng |
dc.title | The introduction of mandatory audit firm rotation in the EU: the case of Portugal | eng |
dc.type | article | - |
dc.pagination | 12 - 24 | - |
dc.peerreviewed | yes | - |
dc.journal | Review of Contemporary Business Research | - |
dc.volume | 8 | - |
dc.number | 1 | - |
degois.publication.firstPage | 12 | - |
degois.publication.lastPage | 24 | - |
degois.publication.issue | 1 | - |
degois.publication.title | The introduction of mandatory audit firm rotation in the EU: the case of Portugal | eng |
dc.date.updated | 2020-02-28T11:05:49Z | - |
dc.description.version | info:eu-repo/semantics/publishedVersion | - |
dc.identifier.doi | 10.15640/rcbr.v8n1a2 | - |
dc.subject.fos | Domínio/Área Científica::Ciências Sociais::Economia e Gestão | por |
iscte.identifier.ciencia | https://ciencia.iscte-iul.pt/id/ci-pub-61411 | - |
Aparece nas coleções: | BRU-RI - Artigos em revistas científicas internacionais com arbitragem científica |
Ficheiros deste registo:
Ficheiro | Descrição | Tamanho | Formato | |
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Artigo2019_Pinto&Major&DaVeiga.pdf | Versão Editora | 379,61 kB | Adobe PDF | Ver/Abrir |
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