The relevance of the European Audit Reform from the perspective of auditors
This study aims to draw conclusions about the impact of the European Audit Reform (EAR) on the role and independence of external auditors from the perspective of these professionals in Portugal. Given the innovative and practical nature of this research, the measures implemented by EAR were selected...
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| Format: | Article |
| Language: | English |
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Konrad Lorenz Fundación Universitaria
2021-01-01
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| Series: | Suma de Negocios |
| Subjects: | |
| Online Access: | http://revistasumadenegocios.konradlorenz.edu.co/vol12-num-26-2021-the-relevance-of-the-european-audit-reform-from-the-perspective-of-auditors/ |
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| author | Victor Nunes Fábio Henrique Ferreira de Albuquerque Gabriel Correia Alves |
| author_facet | Victor Nunes Fábio Henrique Ferreira de Albuquerque Gabriel Correia Alves |
| author_sort | Victor Nunes |
| collection | DOAJ |
| description | This study aims to draw conclusions about the impact of the European Audit Reform (EAR) on the role and independence of external auditors from the perspective of these professionals in Portugal. Given the innovative and practical nature of this research, the measures implemented by EAR were selected for analysis to clarify and better define the auditors’ role, reinforce the auditors’ professional independence and scepticism, and increase the supervision of the auditors. Data were collected from a questionnaire sent to the auditors (ROC), resulting in a sample of 89 professionals. Descriptive analyses, the Mann-Whitney test, as well as multivariate analyses comprised by factorial analysis and a logistic regression were carried out. The findings pointed to levels of agreement generally higher than the disagreement for the different measures implemented by the EAR, which are amplified in regards to the auditors’ answers that considered the introduction of the EAR as fundamental.
Este artículo tiene como objetivo extraer conclusiones sobre el impacto de la reforma europea de auditoría (REA) sobre el papel y la independencia de los auditores externos desde la perspectiva de estos profesionales en Portugal. Las medidas implementadas por REA fueron seleccionadas para su análisis con el fin de aclarar y definir mejor el papel del auditor, reforzar la independencia profesional y el escepticismo del auditor y aumentar la supervisión de los auditores. Los datos fueron recolectados a partir de un cuestionario enviado a los auditores (ROC), resultando en una muestra de 89 profesionales. Los hallazgos apuntan a niveles en general superiores al desacuerdo para las diferentes medidas implementadas por la REA, que se amplían en cuanto a las respuestas de los auditores que consideraban fundamental la introducción de la REA. Además, los hallazgos muestran que el papel que desempeña la ROC en la sociedad se destaca, según ellos, como el tema más relevante relacionado con las REA. |
| first_indexed | 2024-04-11T17:46:32Z |
| format | Article |
| id | doaj.art-7459182fc48d4800ae9480ebd2933cdb |
| institution | Directory Open Access Journal |
| issn | 2215-910X 2215-910X |
| language | English |
| last_indexed | 2024-04-11T17:46:32Z |
| publishDate | 2021-01-01 |
| publisher | Konrad Lorenz Fundación Universitaria |
| record_format | Article |
| series | Suma de Negocios |
| spelling | doaj.art-7459182fc48d4800ae9480ebd2933cdb2022-12-22T04:11:18ZengKonrad Lorenz Fundación UniversitariaSuma de Negocios2215-910X2215-910X2021-01-011226526310.14349/sumneg/2021.V12.N26.A6The relevance of the European Audit Reform from the perspective of auditorsVictor Nunes0https://orcid.org/0000-0003-1515-5286Fábio Henrique Ferreira de Albuquerque 1https://orcid.org/0000-0001-8877-9634Gabriel Correia Alves2https://orcid.org/0000-0001-6894-6992Instituto Politécnico de Lisboa, Portugal.Instituto Politécnico de Lisboa, PortugalInstituto Politécnico de Lisboa, PortugalThis study aims to draw conclusions about the impact of the European Audit Reform (EAR) on the role and independence of external auditors from the perspective of these professionals in Portugal. Given the innovative and practical nature of this research, the measures implemented by EAR were selected for analysis to clarify and better define the auditors’ role, reinforce the auditors’ professional independence and scepticism, and increase the supervision of the auditors. Data were collected from a questionnaire sent to the auditors (ROC), resulting in a sample of 89 professionals. Descriptive analyses, the Mann-Whitney test, as well as multivariate analyses comprised by factorial analysis and a logistic regression were carried out. The findings pointed to levels of agreement generally higher than the disagreement for the different measures implemented by the EAR, which are amplified in regards to the auditors’ answers that considered the introduction of the EAR as fundamental. Este artículo tiene como objetivo extraer conclusiones sobre el impacto de la reforma europea de auditoría (REA) sobre el papel y la independencia de los auditores externos desde la perspectiva de estos profesionales en Portugal. Las medidas implementadas por REA fueron seleccionadas para su análisis con el fin de aclarar y definir mejor el papel del auditor, reforzar la independencia profesional y el escepticismo del auditor y aumentar la supervisión de los auditores. Los datos fueron recolectados a partir de un cuestionario enviado a los auditores (ROC), resultando en una muestra de 89 profesionales. Los hallazgos apuntan a niveles en general superiores al desacuerdo para las diferentes medidas implementadas por la REA, que se amplían en cuanto a las respuestas de los auditores que consideraban fundamental la introducción de la REA. Además, los hallazgos muestran que el papel que desempeña la ROC en la sociedad se destaca, según ellos, como el tema más relevante relacionado con las REA.http://revistasumadenegocios.konradlorenz.edu.co/vol12-num-26-2021-the-relevance-of-the-european-audit-reform-from-the-perspective-of-auditors/auditorsindependencerole of auditoreuropean audit reformportugalauditoresindependenciapapel del auditorreforma europea de auditoría |
| spellingShingle | Victor Nunes Fábio Henrique Ferreira de Albuquerque Gabriel Correia Alves The relevance of the European Audit Reform from the perspective of auditors Suma de Negocios auditors independence role of auditor european audit reform portugal auditores independencia papel del auditor reforma europea de auditoría |
| title | The relevance of the European Audit Reform from the perspective of auditors |
| title_full | The relevance of the European Audit Reform from the perspective of auditors |
| title_fullStr | The relevance of the European Audit Reform from the perspective of auditors |
| title_full_unstemmed | The relevance of the European Audit Reform from the perspective of auditors |
| title_short | The relevance of the European Audit Reform from the perspective of auditors |
| title_sort | relevance of the european audit reform from the perspective of auditors |
| topic | auditors independence role of auditor european audit reform portugal auditores independencia papel del auditor reforma europea de auditoría |
| url | http://revistasumadenegocios.konradlorenz.edu.co/vol12-num-26-2021-the-relevance-of-the-european-audit-reform-from-the-perspective-of-auditors/ |
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