The change of auditor: The Portuguese case: El cambio de auditor: El caso portugués

Paula Alexandra Heliodoro; Manuel Mouta Lopes; Francisco Carreira

Autores/as

Paula Alexandra Heliodoro
Manuel Mouta Lopes
Francisco Carreira https://orcid.org/0000-0001-9913-4698

Palabras clave: Audit, The auditor opinion, Auditor change and audit report, Logistic regression, Stakeholders

Resumen

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.

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El cambio de auditor: El caso portugués