a b s t r a c tProblems 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. El cambio de auditor: El caso portuguésCódigos JEL: M42Palabras clave: Auditoría La opinión del auditor Cambiar el auditor y el informe de auditoría Regresión logística Stakeholders r e s u m e n Los problemas existentes relativos al cambio de auditor y a la opinión emitida por el auditor a través del informe de la auditoría financiera está probado que se trata de un tema de gran interés.El objetivo de esta investigación es examinar hasta que punto el cambio de auditor está relacionado con el tipo de opinión que el auditor expresa en el informe de la auditoría.En la consecución de este objetivo se llevó a cabo un estudio empírico apoyado en una muestra, un conjunto de entidades con valores admitidos a negociación en el mercado de valores portugués, en el período comprendido entre 2006 y 2012 (siete años) mediante regresión logística utilizada para comprobar si la recepción del informe de auditoría financiera lleva al cambio de auditor.Los resultados apuntan a la existencia de una relación positiva significativa entre el informe de auditoría y el cambio de auditor, verificable por las reservas de activos y otros, pero no a las reservas de los fondos propios y prestados.El mayor número de reservas se produce en los años 2007, 2009 y 2011, la mayor parte de las reservas naturales se relaciona con la equidad y activos, y el cambio de auditor está más asociado con las reservas de activos y otras reservas que con las reservas de los fondos propios y ajenos.
Abstract:This paper focus on the environmental disclosure (ED) promoted by firms, due to the strong demand for information and identification of the relevant data that pursuit the new legal requirements. The methodology is separate, by one side, on the theoretical framework based on the disclosure of environmental information (EI) and the true and fair view based on the accounting perspective. Indeed, the paper provides an understanding of the Patten (2002)
Since 2005, entities with securities admitted to trading on regulated markets in the European Union (EU) started to present their consolidated in accordance with International Financial Reporting Standards (IFRS) as adopted by the EU's financial statements. Because of this change, new rules on recognition and measurement of goodwill so many studies that seek to evaluate their impact on results and behaviors in the preparation of financial information by firms has been developed emerged. This research aims to assess how it is made and how the recognition goodwill is disclosed. To achieve this end we analyzed a sample of companies listed on Euronext Lisbon, which identified the adjustments made, we evaluated the performance of impairment tests in order to ascertain whether they had an impact on results. We conclude that there are failures by firms in the treatment of goodwill and that throughout the period under study were few companies which have evolved significantly. Recognition of impairment losses in the tests do not always reflect the reduction in net income.
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