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Publication
A concentração da atividade dos auditores e a opinião do auditor
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Advisor(s)
Abstract(s)
A presente investigação incide sobre o tipo de opinião do auditor veiculada no relatório de
auditoria como indutor à ocorrência de mudança de auditor, por parte da empresa auditada, a
qual tem sido documentada por vários autores através de diferentes estudos.
Após a realização de um estudo empírico abrangendo sete anos a um conjunto de entidades com
valores admitidos à negociação assistiu-se à concentração da atividade de auditoria nas
empresas Big Four, em contraste, com as SROC e ROC. O maior número de reservas ocorre em
ano de eleições legislativas e é relativo ao capital próprio e ativo, em oposição, ao ano que
antecede esse tipo de eleições. Procedeu-se a uma análise de clusters, de que resultaram,
sempre, dois grupos, independentemente das variáveis consideradas.
Abstract:This research focuses on the type of auditor's opinion conveyed in the audit report as an inductor to the occurrence of a change of auditor, by the audited company, which has been documented by several authors through different studies. After conducting an empirical study covering seven years a set of entities with securities admitted the negotiation and there was a concentration of audit activity in the Big Four firms, in contrast with the ROC and SROC. The largest number of reserves occurs in the year of elections and is relative to equity and assets, as opposed to the year preceding such election. The authors conducted a cluster analysis, which resulted, always two groups, regardless of the variables considered.
Abstract:This research focuses on the type of auditor's opinion conveyed in the audit report as an inductor to the occurrence of a change of auditor, by the audited company, which has been documented by several authors through different studies. After conducting an empirical study covering seven years a set of entities with securities admitted the negotiation and there was a concentration of audit activity in the Big Four firms, in contrast with the ROC and SROC. The largest number of reserves occurs in the year of elections and is relative to equity and assets, as opposed to the year preceding such election. The authors conducted a cluster analysis, which resulted, always two groups, regardless of the variables considered.
Description
Comunicação apresentada nas XXIV Jornadas Luso-Espanholas de Gestão Científica, 6 a 8 de fevereiro, 2014, Leiria, Portugal.
Keywords
Auditoria Opinião do auditor Mudança do auditor Relatório de auditoria Audit Auditor's opinion Change the auditor Audit report