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O presente estudo tem como objetivo analisar a relação existente entre a qualidade da informação e a tipologia de auditor, isto é, pretende averiguar se a qualidade da informação é influenciada consoante as empresas sejam auditadas por auditoras Big4 ou auditoras de média/pequena dimensão.
De forma a traduzir a variável ‘qualidade da informação’ numa variável mensurável, foi utilizado um proxy – os accruals discricionários – estimados através do modelo de Dechow and Dichev (2002). Para realizar a análise foram utilizados dados de 14.221 empresas portuguesas, do período de 2005 a 2015.
Os resultados indicam que as empresas auditadas por auditoras não Big4 apresentam melhor qualidade dos resultados. Adicionalmente indicam que as empresas de maior dimensão e com níveis de rentabilidade mais elevados manipulam menos os resultados, enquanto as empresas com maior crescimento apresentam maior evidência de manipulação dos resultados.
This study aims to analyze the relation between the quality of earnings and the auditor typology; in other words, allows us to understand if the quality of earnings is influenced by the fact that companies are audited by a Big4 or a non Big4 auditor. To perform the analysis, it was used a proxy for the quality of earnings – the discretionary accruals - that have been estimated using Dechow and Dichev (2002) model. The study was based on available data from 14.221 portuguese companies between 2005 and 2015. The obtained results indicate that companies audited by non Big4 auditors presents better quality of earnings. Additionally, bigger portuguese companies use less earnings management techniques than smaller ones, and companies with rapid growth presents more evidence of earnings management.
This study aims to analyze the relation between the quality of earnings and the auditor typology; in other words, allows us to understand if the quality of earnings is influenced by the fact that companies are audited by a Big4 or a non Big4 auditor. To perform the analysis, it was used a proxy for the quality of earnings – the discretionary accruals - that have been estimated using Dechow and Dichev (2002) model. The study was based on available data from 14.221 portuguese companies between 2005 and 2015. The obtained results indicate that companies audited by non Big4 auditors presents better quality of earnings. Additionally, bigger portuguese companies use less earnings management techniques than smaller ones, and companies with rapid growth presents more evidence of earnings management.
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Qualidade da informação/qualidade dos resultados Tipologia de auditor Empresas portuguesas Quality of earnings/quality of accruals Auditor typology Portuguese companies