English
Ciência-IUL
Comunicações
Descrição Detalhada da Comunicação
The audit quality and the audit firm’ caracteristicts in Portugal
Título Evento
CISTI'2017
Ano (publicação definitiva)
2017
Língua
Português
País
Portugal
Mais Informação
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Abstract/Resumo
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.
Agradecimentos/Acknowledgements
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Palavras-chave
audit quality; audit firm’ caracteristics; audit report
Classificação Fields of Science and Technology
- Ciências Físicas - Ciências Naturais
