The change of auditor: The Portuguese case
Problems regarding the change of auditor and the opinion issued by the auditor through the financial audit report have been shown to be an important issue. The objective of this study is to examine to what extent the change of auditor is related to the type of opinion that the auditor expressed in t...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Universidad de Murcia
2016-07-01
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| Series: | Revista de Contabilidad: Spanish Accounting Review |
| Subjects: | |
| Online Access: | http://www.sciencedirect.com/science/article/pii/S1138489115000230 |
| _version_ | 1818558873908281344 |
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| author | Paula Alexandra Heliodoro Francisco Alegria Carreira Manuel Mouta Lopes |
| author_facet | Paula Alexandra Heliodoro Francisco Alegria Carreira Manuel Mouta Lopes |
| author_sort | Paula Alexandra Heliodoro |
| collection | DOAJ |
| description | Problems regarding the change of auditor and the opinion issued by the auditor through the financial audit report have been shown to be an important issue.
The objective of this study is to examine to what extent the change of auditor is related to the type of opinion that the auditor expressed in the audit report.
In pursuit of this objective, an empirical study was carried out supported by a sample from a set of entities with securities admitted to trading on the Portuguese stock market in the period between 2006 and 2012 (seven years) and using logistic regression to test whether the reception of the qualified audit report indicated the change of auditor.
The findings point to there being a significant positive relationship between the qualified audit report and a change of auditor, verifiable for qualified opinions on assets and others, but not to the qualified opinions on equity and liabilities.
The largest number of qualified opinions occur in the years 2007, 2009 and 2011, most of which were related to equity and assets, and the change of auditor is more associated with qualified opinions on assets and other qualified opinions than the qualified opinions on equity and liabilities. |
| first_indexed | 2024-12-14T00:17:59Z |
| format | Article |
| id | doaj.art-4f9e96b1c05d4651a156e11d28f6e038 |
| institution | Directory Open Access Journal |
| issn | 1138-4891 |
| language | English |
| last_indexed | 2024-12-14T00:17:59Z |
| publishDate | 2016-07-01 |
| publisher | Universidad de Murcia |
| record_format | Article |
| series | Revista de Contabilidad: Spanish Accounting Review |
| spelling | doaj.art-4f9e96b1c05d4651a156e11d28f6e0382022-12-21T23:25:24ZengUniversidad de MurciaRevista de Contabilidad: Spanish Accounting Review1138-48912016-07-0119218118610.1016/j.rcsar.2015.05.001The change of auditor: The Portuguese casePaula Alexandra Heliodoro0Francisco Alegria Carreira1Manuel Mouta Lopes2Escola Superior de Ciências Empresariais do Instituto Politécnico de Setúbal, PortugalEscola Superior de Ciências Empresariais do Instituto Politécnico de Setúbal, PortugalUniversidade Aberta, PortugalProblems regarding the change of auditor and the opinion issued by the auditor through the financial audit report have been shown to be an important issue. The objective of this study is to examine to what extent the change of auditor is related to the type of opinion that the auditor expressed in the audit report. In pursuit of this objective, an empirical study was carried out supported by a sample from a set of entities with securities admitted to trading on the Portuguese stock market in the period between 2006 and 2012 (seven years) and using logistic regression to test whether the reception of the qualified audit report indicated the change of auditor. The findings point to there being a significant positive relationship between the qualified audit report and a change of auditor, verifiable for qualified opinions on assets and others, but not to the qualified opinions on equity and liabilities. The largest number of qualified opinions occur in the years 2007, 2009 and 2011, most of which were related to equity and assets, and the change of auditor is more associated with qualified opinions on assets and other qualified opinions than the qualified opinions on equity and liabilities.http://www.sciencedirect.com/science/article/pii/S1138489115000230AuditThe auditor opinionAuditor change and audit reportLogistic regressionStakeholders |
| spellingShingle | Paula Alexandra Heliodoro Francisco Alegria Carreira Manuel Mouta Lopes The change of auditor: The Portuguese case Revista de Contabilidad: Spanish Accounting Review Audit The auditor opinion Auditor change and audit report Logistic regression Stakeholders |
| title | The change of auditor: The Portuguese case |
| title_full | The change of auditor: The Portuguese case |
| title_fullStr | The change of auditor: The Portuguese case |
| title_full_unstemmed | The change of auditor: The Portuguese case |
| title_short | The change of auditor: The Portuguese case |
| title_sort | change of auditor the portuguese case |
| topic | Audit The auditor opinion Auditor change and audit report Logistic regression Stakeholders |
| url | http://www.sciencedirect.com/science/article/pii/S1138489115000230 |
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