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Abstract(s)
A presente dissertacao analisa os relatorios de transparencia divulgados pelas sociedades de auditoria portuguesas referentes ao exercicio financeiro de 2019. Neste sentido, o principal objetivo deste estudo e avaliar o nivel de divulgacao de informacao no relatorio de transparencia e explorar os fatores explicativos que podem influenciar esse nivel de divulgacao. Para o efeito, foi obtida uma amostra de 38 relatorios de transparencia referentes ao ano de 2019. Assim, para estudar a relacao entre o nivel de divulgacao de informacao no relatorio de transparencia e os fatores corporativos selecionados, recorreu-se a Structural Equations Modeling. As evidencias obtidas demonstram que o nivel de divulgacao de informacao das SROC no relatorio de transparencia e bastante satisfatorio. No entanto, verifica-se que, cerca de 37% das SROC nao utilizam o modelo mais atualizado, previsto pelo artigo 13.o do Regulamento (UE) n.o 537/2014 e, por este motivo, nao incluem no seu relatorio informacoes sobre a rotatividade dos socios principais e do pessoal. Adicionalmente, foram analisadas algumas caracteristicas com o objetivo de avaliar o seu impacto no nivel de divulgacao de informacao no relatorio de transparencia. Esta analise indica que as SROC com maior volume de negocios ou maior numero de socios apresentarao um nivel de divulgacao de informacao no relatorio de transparencia mais elevado.
The present dissertation analyses the transparency reports published by Portuguese audit firms for the financial year of 2019. In this respect, the main purpose of this study is to assess the level of disclosure in the transparency reports and to explore the corporate factors that may influence this level of disclosure. To achieve this goal, a sample of 42 transparency reports was collected for the year 2019 and the Ordered Logistic Regression was used to study the relationship between the level of disclosure in the transparency report and the corporate factor selected. The results reveal that the level of disclosure of Portuguese audit firms in the transparency report is quite satisfactory. However, it shows that about 37% of the Portuguese audit firms do not use the most updated model provided by Article 13 of Regulation (EU) No 537/2014 and, for this reason, do not include information about their partners and audit team rotation policies in their reports. Additionally, some characteristics were analyzed with the aim of assessing their impact on the level of disclosure in their transparency report. This analysis indicates that the Portuguese audit firms with the highest turnover or highest number of partners will show a higher level of disclosure in the transparency report.
The present dissertation analyses the transparency reports published by Portuguese audit firms for the financial year of 2019. In this respect, the main purpose of this study is to assess the level of disclosure in the transparency reports and to explore the corporate factors that may influence this level of disclosure. To achieve this goal, a sample of 42 transparency reports was collected for the year 2019 and the Ordered Logistic Regression was used to study the relationship between the level of disclosure in the transparency report and the corporate factor selected. The results reveal that the level of disclosure of Portuguese audit firms in the transparency report is quite satisfactory. However, it shows that about 37% of the Portuguese audit firms do not use the most updated model provided by Article 13 of Regulation (EU) No 537/2014 and, for this reason, do not include information about their partners and audit team rotation policies in their reports. Additionally, some characteristics were analyzed with the aim of assessing their impact on the level of disclosure in their transparency report. This analysis indicates that the Portuguese audit firms with the highest turnover or highest number of partners will show a higher level of disclosure in the transparency report.
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Keywords
Auditoria Qualidade Relatório de transparência Entidades de interesse público Audit Quality Transparency report Public interest entities