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The relevance of the European audit reform from the perspective of auditors

2021-01Journal article Open access
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dc.contributor.authorNunes, Victor
dc.contributor.authorAlbuquerque, Fábio
dc.contributor.authorAlves, Gabriel
dc.date.accessioned2021-02-19T12:24:49Z
dc.date.available2021-02-19T12:24:49Z
dc.date.issued2021-01
dc.descriptionArtigo publicado em revista científica internacionalpt_PT
dc.description.abstractThis study aims to draw conclusions about the impact of the European Audit Reform (EAR) on the role and independence of external auditors from the perspective of these professionals in Portugal. Given the innovative and practical nature of this research, the measures implemented by EAR were selected for analysis to clarify and better define the auditors’ role, reinforce the auditors’ professional independence and scepticism, and increase the supervision of the auditors. Data were collected from a questionnaire sent to the auditors (ROC), resulting in a sample of 89 professionals. Descriptive analyses, the Mann-Whitney test, as well as multivariate analyses comprised by factorial analysis and a logistic regression were carried out. The findings pointed to levels of agreement generally higher than the disagreement for the different measures implemented by the EAR, which are amplified in regards to the auditors’ answers that considered the introduction of the EAR as fundamental.pt_PT
dc.description.abstractEste artículo tiene como objetivo extraer conclusiones sobre el impacto de la reforma europea de auditoría (REA) sobre el papel y la independencia de los auditores externos desde la perspectiva de estos profesionales en Portugal. Las medidas implementadas por REA fueron seleccionadas para su análisis con el fin de aclarar y definir mejor el papel del auditor, reforzar la independencia profesional y el escepticismo del auditor y aumentar la supervisión de los auditores. Los datos fueron recolectados a partir de un cuestionario enviado a los auditores (ROC), resultando en una muestra de 89 profesionales. Los hallazgos apuntan a niveles en general superiores al desacuerdo para las diferentes medidas implementadas por la REA, que se amplían en cuanto a las respuestas de los auditores que consideraban fundamental la introducción de la REA. Además, los hallazgos muestran que el papel que desempeña la ROC en la sociedad se destaca, según ellos, como el tema más relevante relacionado con las REA.pt_PT
dc.description.versioninfo:eu-repo/semantics/publishedVersionpt_PT
dc.identifier.citationNunes, V., Albuquerque, F., & Alves, G. (2021). The relevance of the European Audit Reform from the perspective of auditors. Suma de Negocios 12(26), 52-63. http://doi.org/10.14349/sumneg/2021.V12.N26.A6pt_PT
dc.identifier.doihttp://doi.org/10.14349/sumneg/2021.V12.N26.A6pt_PT
dc.identifier.issn2215-910X
dc.identifier.urihttp://hdl.handle.net/10400.21/12899
dc.language.isoengpt_PT
dc.peerreviewedyespt_PT
dc.publisher1 Fundación Universitaria Konrad Lorenzpt_PT
dc.relation.ispartofseries;26
dc.relation.publisherversionhttp://revistasumadenegocios.konradlorenz.edu.co/wp-content/uploads/2020/10/RSN_1226_06_Relevance_European.pdfpt_PT
dc.subjectAuditorspt_PT
dc.subjectIndependencept_PT
dc.subjectRole of auditorpt_PT
dc.subjectEuropean audit reformpt_PT
dc.subjectPortugalpt_PT
dc.subjectAuditorespt_PT
dc.subjectIndependenciapt_PT
dc.subjectPapel del auditorpt_PT
dc.subjectReforma europea de auditoríapt_PT
dc.titleThe relevance of the European audit reform from the perspective of auditorspt_PT
dc.typejournal article
dspace.entity.typePublication
oaire.citation.conferencePlaceBogotá, Colombiapt_PT
oaire.citation.endPage63pt_PT
oaire.citation.issue12pt_PT
oaire.citation.startPage52pt_PT
oaire.citation.titleSuma de Negociospt_PT
person.familyNameNunes
person.familyNameAlbuquerque
person.familyNameALVES
person.givenNameVictor
person.givenNameFábio
person.givenNameGABRIEL
person.identifier2083208
person.identifier.ciencia-id321C-4345-98A2
person.identifier.orcid0000-0003-1515-5286
person.identifier.orcid0000-0001-8877-9634
person.identifier.orcid0000-0001-6894-6992
person.identifier.scopus-author-id57192316632
rcaap.rightsopenAccesspt_PT
rcaap.typearticlept_PT
relation.isAuthorOfPublicationeda0dace-1388-4ef4-9746-d723d5e9c02c
relation.isAuthorOfPublication26fb9500-7aa0-4e26-85d0-9dac4a581202
relation.isAuthorOfPublication3d9ed06b-29d5-4522-8ce3-21f0945e1c22
relation.isAuthorOfPublication.latestForDiscovery26fb9500-7aa0-4e26-85d0-9dac4a581202

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