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Advisor(s)
Abstract(s)
A problemática da independência e a sua relação com a concentração de mercado, ganhou enfase com os recentes escândalos financeiros, gerando cada vez mais preocupação junto dos reguladores. É neste contexto que surge a Reforma Europeia de Auditoria (REA) com um conjunto de medidas que visam mitigar estes riscos. Em termos gerais o objetivo deste estudo passa por analisar os impactos que a REA teve na mitigação da concentração do mercado de auditoria e aferir quais os índices de concentração antes e depois da reforma.
O presente estudo encontra-se organizado em 3 fases: inicia-se com a revisão da literatura, que irá incidir sobre a evolução do mercado de auditoria e as causas que levaram à reforma europeia, numa segunda fase temos o estudo de caso, que de forma objetiva irá apresentar os principais indicadores da estrutura de mercado de auditoria, e numa terceira fase serão apresentadas as conclusões e sugestões para estudos futuros. Observou-se que a nova legislação de rotação obrigatória implementada pela REA, não teve consequência imediata nos índices de concentração, e que inclusive existem diversos indicadores apontam para um incremento da concentração de mercado.
The problem of independence and its relationship with market concentration has gained a step back from recent financial scandals, generating increasing concern among regulators. It is in this context that the EU Audit Reform (REA) emerges with a set of measures aimed at mitigating these risks. In general terms, the objective of this study is to analyze the impacts that REA had on mitigating the concentration of the audit market and to assess which concentration rates before and after the reform. This study is organized in 3 phases: it begins with the review of the literature, which will focus on the evolution of the audit market and the causes that led to the European reform, in a second phase we have the case study, which will objectively present the main indicators of the audit market structure, and in a third phase will be presented the conclusions and suggestions for future studies. It was observed that the new mandatory rotation legislation implemented by the REA, had no immediate consequence in the concentration rates, and that there are even several indicators pointing to an increase in market concentration.
The problem of independence and its relationship with market concentration has gained a step back from recent financial scandals, generating increasing concern among regulators. It is in this context that the EU Audit Reform (REA) emerges with a set of measures aimed at mitigating these risks. In general terms, the objective of this study is to analyze the impacts that REA had on mitigating the concentration of the audit market and to assess which concentration rates before and after the reform. This study is organized in 3 phases: it begins with the review of the literature, which will focus on the evolution of the audit market and the causes that led to the European reform, in a second phase we have the case study, which will objectively present the main indicators of the audit market structure, and in a third phase will be presented the conclusions and suggestions for future studies. It was observed that the new mandatory rotation legislation implemented by the REA, had no immediate consequence in the concentration rates, and that there are even several indicators pointing to an increase in market concentration.
Description
Mestrado em Auditoria
Keywords
Auditoria Reforma europeia de auditoria Concentração de mercado Independência Audit European audit reform Market concentration Independence
Citation
Manso, A. A. M. F. (2020). Concentração de mercado antes e após a reforma europeia de auditoria. (Dissertação de mestrado não publicada). Instituto Politécnico de Lisboa, Instituto Superior de Contabilidade e Administração de Lisboa. Disponível em http://hdl.handle.net/10400.21/13949