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Prazeres, C. M. A. & Pais, C. A. F. (2017). A qualidade de auditoria e as caraterísticas das firmas de auditoria em Portugal. In Álvaro Rocha, Bráulio Alturas, Carlos J. Costa, Luís Paulo Reis e Manuel Pérez Cota (Ed.), 12th Iberian Conference on Information Systems and Technologies (CISTI). (pp. 325-330). Lisboa: IEEE.
C. M. Prazeres and C. A. Pais, "A qualidade de auditoria e as caraterísticas das firmas de auditoria em Portugal", in 12th Iberian Conf. on Information Systems and Technologies (CISTI), Álvaro Rocha, Bráulio Alturas, Carlos J. Costa, Luís Paulo Reis e Manuel Pérez Cota, Ed., Lisboa, IEEE, 2017, pp. 325-330
@inproceedings{prazeres2017_1732441016614, author = "Prazeres, C. M. A. and Pais, C. A. F.", title = "A qualidade de auditoria e as caraterísticas das firmas de auditoria em Portugal", booktitle = "12th Iberian Conference on Information Systems and Technologies (CISTI)", year = "2017", editor = "Álvaro Rocha, Bráulio Alturas, Carlos J. Costa, Luís Paulo Reis e Manuel Pérez Cota", volume = "", number = "", series = "", doi = "10.23919/CISTI.2017.7976040", pages = "325-330", publisher = "IEEE", address = "Lisboa", organization = "AISTI, ISCTE-IUL and IEEE SMC", url = "https://ieeexplore.ieee.org/document/7976040/" }
TY - CPAPER TI - A qualidade de auditoria e as caraterísticas das firmas de auditoria em Portugal T2 - 12th Iberian Conference on Information Systems and Technologies (CISTI) AU - Prazeres, C. M. A. AU - Pais, C. A. F. PY - 2017 SP - 325-330 DO - 10.23919/CISTI.2017.7976040 CY - Lisboa UR - https://ieeexplore.ieee.org/document/7976040/ AB - 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. ER -