Português
Ciência-IUL
Publications
Publication Detailed Description
12th Iberian Conference on Information Systems and Technologies (CISTI)
Year (definitive publication)
2017
Language
Portuguese
Country
United States of America
More Information
Web of Science®
This publication is not indexed in Web of Science®
Scopus
This publication is not indexed in Scopus
Google Scholar
Abstract
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.
Acknowledgements
--
Keywords
Qualidade de auditoria,Características da firma de auditoria,Relatório de auditoria
