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The impact of audit reports on auditor change: verification of the determining factors for auditor change in the portuguese context

2016-10-01Journal article Open access
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dc.contributor.authorHeliodoro, Paula
dc.contributor.authorLopes, Manuel Mouta
dc.contributor.authorPinho, Carlos
dc.contributor.authorRamos, Maria do Rosário
dc.date.accessioned2020-02-06T14:58:56Z
dc.date.available2020-02-06T14:58:56Z
dc.date.issued2016-10-01
dc.description.abstractThe 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 operatespt_PT
dc.description.versioninfo:eu-repo/semantics/publishedVersionpt_PT
dc.identifier.issn2219-1933 (Print)
dc.identifier.issn2219-6021 (Online)
dc.identifier.urihttp://hdl.handle.net/10400.2/9198
dc.language.isoengpt_PT
dc.peerreviewedyespt_PT
dc.publisherInternational Journal of Business and Social Sciencept_PT
dc.relation.publisherversionhttp://ijbssnet.com/view.php?u=http://ijbssnet.com/journals/Vol_7_No_10_October_2016/1.pdfpt_PT
dc.subjectAuditingpt_PT
dc.subjectReportingpt_PT
dc.subjectAuditor rotationpt_PT
dc.subjectStakeholderspt_PT
dc.titleThe impact of audit reports on auditor change: verification of the determining factors for auditor change in the portuguese contextpt_PT
dc.typejournal article
dspace.entity.typePublication
oaire.citation.conferencePlaceEUApt_PT
oaire.citation.endPage13pt_PT
oaire.citation.issue10pt_PT
oaire.citation.startPage1pt_PT
oaire.citation.titleInternational Journal of Business and Social Sciencept_PT
oaire.citation.volume7pt_PT
person.familyNameLopes
person.familyNamePinho
person.familyNameRamos
person.givenNameManuel Mouta
person.givenNameCarlos
person.givenNameMaria do Rosário
person.identifier206757
person.identifier.ciencia-id7217-D8B4-B237
person.identifier.ciencia-idF717-CC2C-5488
person.identifier.ciencia-id3A1F-E648-078D
person.identifier.orcid0000-0003-2435-1449
person.identifier.orcid0000-0002-5509-2921
person.identifier.orcid0000-0001-9114-0807
person.identifier.ridP-4530-2015
person.identifier.scopus-author-id54403639500
rcaap.rightsopenAccesspt_PT
rcaap.typearticlept_PT
relation.isAuthorOfPublicationc6f1677f-45f0-4982-a503-09f685a50f0b
relation.isAuthorOfPublication4b8ea25d-af0c-4ceb-9794-c3b79e216aa2
relation.isAuthorOfPublicationc6cdb7b7-607d-4775-947f-d153ff6dded2
relation.isAuthorOfPublication.latestForDiscoveryc6cdb7b7-607d-4775-947f-d153ff6dded2

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