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The impact of audit reports on auditor change: verification of the determining factors for auditor change in the portuguese context
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Orientador(es)
Resumo(s)
The issue of auditor change and its relation with the opinions issued in financial audit reports is a topic which
has been gaining increasing importance in the accounting and auditing areas. The financial audit report
represents the final materialization of an external and independent audit. As such, one expects that the opinion
expressed by the auditor is not always that forecast by the shareholders or the management of the company being
audited. This work attempts to ascertain whether or not a determining relation between a change in auditor and
the issuance of qualified audit reports really exists in the Portuguese context, or, on the contrary, if other equally
influential factors exist in relation to the said change. The conclusions drawn point to the existence of a
significantly positive association between a qualified audit report and a change in auditor, although other
relevant factors exist such as the company’s growth rate, governance model and the sector in which it operates
Descrição
Palavras-chave
Auditing Reporting Auditor rotation Stakeholders
Contexto Educativo
Citação
Editora
International Journal of Business and Social Science