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A publicação pode ser exportada nos seguintes formatos: referência da APA (American Psychological Association), referência do IEEE (Institute of Electrical and Electronics Engineers), BibTeX e RIS.

Exportar Referência (APA) 
Pais, C. (2019). The impact of the dimension of the audit firm on the cost of debt of the small Portuguese companies with voluntary audit. 14th Iberian Conference on Information Systems and Technologies, CISTI 2019.
Exportar Referência (IEEE) 
C. A. Pais,  "The impact of the dimension of the audit firm on the cost of debt of the small Portuguese companies with voluntary audit", in 14th Iberian Conf. on Information Systems and Technologies, CISTI 2019, Coimbra, 2019
Exportar BibTeX 
@misc{pais2019_1714131740933,
	author = "Pais, C.",
	title = "The impact of the dimension of the audit firm on the cost of debt of the small Portuguese companies with voluntary audit",
	year = "2019",
	howpublished = "Digital",
	url = "http://www.cisti.eu/index.php?lang=pt"
}
Exportar RIS 
TY  - CPAPER
TI  - The impact of the dimension of the audit firm on the cost of debt of the small Portuguese companies with voluntary audit
T2  - 14th Iberian Conference on Information Systems and Technologies, CISTI 2019
AU  - Pais, C.
PY  - 2019
CY  - Coimbra
UR  - http://www.cisti.eu/index.php?lang=pt
AB  - For specific Portuguese small companies is not
mandatory to have their financial statements audited. Measuring
the audit quality by the dimension of the audit firm, I analyse the
impact of voluntary audit by Big 4 firms on the cost of debt of
Portuguese small companies. I find evidence, that it cannot be
concluded that the audit quality measured by the dimension of the
audit firm influences the cost of debt of the voluntary audited
companies. This may be due to the fact that on small firms, the
quality differences between large and small audit firms decreased
when the risk of litigation is weak and therefore what matter is the
audit and not the auditor.
ER  -