| Name: | Description: | Size: | Format: | |
|---|---|---|---|---|
| 1.75 MB | Adobe PDF |
Authors
Advisor(s)
Abstract(s)
Este estudo tem como objetivo analisar a relação entre o género do auditor e o relatório de auditoria por este produzido, através do tipo de opinião emitida. O campo empírico contempla 594 relatórios e contas do grupo de empresas integrantes na Euronext Lisbon. Adotou-se uma abordagem longitudinal, compreendendo os anos entre 2005 e 2017. Em termos de procedimentos metodológicos analisaram-se os conteúdos dos relatórios e contas das referidas empresas, mais concretamente as certificações legais de contas (CLC), disponíveis no site da Comissão do Mercado de Valores Mobiliários. A hipótese teórica que conduziu a presente investigação, decorrente da teoria apresentada pela literatura, assentou na assunção de que o auditor do género feminino emite mais opiniões de auditoria com ênfases e/ou reservas do que o auditor do género masculino. Adicionalmente, procurou-se analisar e compreender o comportamento dos auditores responsáveis face a cenários de crise financeira. O estudo apresenta várias contribuições. A primeira delas está relacionada com a existência de uma relação de independência entre o género e o relatório de auditoria. A segunda contribuição resulta do facto dos auditores do género feminino não emitirem mais opiniões de auditoria com ênfases e/ou reservas do que os auditores do género masculino. A terceira e última contribuição está relacionada com o facto de não ser evidente que os auditores responsáveis emitem mais relatórios de CLC com ênfases nos períodos pós crise financeira. Dada a natureza complexa desta área disciplinar, são adiantadas, por sua vez, pistas para futuras investigações.
This study aims to analyse the relationship between the gender of the auditor and the audit report produced by the auditor, through the type of opinion issued. The empirical field includes 594 reports and accounts of the Euronext Lisbon group of companies. A longitudinal approach was adopted, covering the years 2005 to 2017. In terms of methodological procedures, the contents of the reports and accounts of these companies were analysed, more specifically the legal certifications of accounts, available on the website of the Portuguese Securities Market Commission. The theoretical hypothesis that led the present investigation, resulting from the theory presented by the literature, was based on the assumption that the female gender auditor issues more audit opinions with emphasis and / or reservations than the male gender auditor. Additionally, we sought to analyse and understand the behaviour of the responsible auditors in the face of financial crisis scenarios. The study presents several contributions. The first of these concerns the existence of a gender-independent relationship with the audit report. The second contribution results from the fact that female auditors do not issue more audit opinions with emphasis and / or reservations than male auditors. The third and final contribution is related to the fact that it is not evident that the responsible auditors issue more reports with emphasis in the post financial crisis periods. Given the complex nature of this subject area, clues for further research are advanced.
This study aims to analyse the relationship between the gender of the auditor and the audit report produced by the auditor, through the type of opinion issued. The empirical field includes 594 reports and accounts of the Euronext Lisbon group of companies. A longitudinal approach was adopted, covering the years 2005 to 2017. In terms of methodological procedures, the contents of the reports and accounts of these companies were analysed, more specifically the legal certifications of accounts, available on the website of the Portuguese Securities Market Commission. The theoretical hypothesis that led the present investigation, resulting from the theory presented by the literature, was based on the assumption that the female gender auditor issues more audit opinions with emphasis and / or reservations than the male gender auditor. Additionally, we sought to analyse and understand the behaviour of the responsible auditors in the face of financial crisis scenarios. The study presents several contributions. The first of these concerns the existence of a gender-independent relationship with the audit report. The second contribution results from the fact that female auditors do not issue more audit opinions with emphasis and / or reservations than male auditors. The third and final contribution is related to the fact that it is not evident that the responsible auditors issue more reports with emphasis in the post financial crisis periods. Given the complex nature of this subject area, clues for further research are advanced.
Description
Mestrado em Auditoria
Keywords
Crise financeira Género Opinião do auditor Relatório de auditoria Financial crisis Gender Auditor's opinion Audit report
Citation
Figueiredo, A. F. G. (2019). O género dos auditores influencia o tipo de relatório de auditoria emitido nas empresas portuguesas cotadas na Euronext Lisbon? (Dissertação de mestrado não publicada). Instituto Politécnico de Lisboa, Instituto Superior de Contabilidade e Administração de Lisboa. Disponível em http://hdl.handle.net/10400.21/13553