| Name: | Description: | Size: | Format: | |
|---|---|---|---|---|
| 1.08 MB | Adobe PDF |
Authors
Abstract(s)
Os escândalos financeiros ocorridos até ao início do século XXI, assim como a crise financeira global de 2008, afetaram a reputação da auditoria externa e do papel desempenhado pelo auditor ao ponto de abalar profundamente a credibilidade do setor, o que terá motivado a designada reforma europeia de auditoria (REA). Esta dissertação tem como objetivo retirar conclusões acerca do impacto da REA no papel e independência dos auditores externos, sob a perspetiva destes mesmos profissionais. Os dados foram recolhidos a partir de um questionário dirigido aos revisores oficiais de contas (ROC), resultando na obtenção de uma amostra de 89 profissionais. Foi efetuada uma análise descritiva, complementada com a realização de análises multivariadas compostas por uma análise fatorial e uma regressão logística. Os resultados obtidos a partir das análises multivariadas permitiram concluir que a perceção dos ROC acerca da relevância da REA encontra-se mais fortemente associada ao papel exercido por estes profissionais na sociedade. Pretende-se que esta investigação contribua para o debate inerente aos impactos da REA no papel e na independência dos auditores externos, proporcionando reflexões por parte dos diversos intervenientes no setor acerca da sua relevância.
The financial scandals that occurred up to the beginning of the 21st century, as well as the global financial crisis of 2008, affected the reputation of the external audit and the role played by the external auditor to the point of deeply undermining the credibility of this activity sector, which motivated the so-called European audit reform (REA).This dissertation seeks to draw conclusions about the impact of REA on the role and independence of external auditors from their own perspective. Data were collected from a questionnaire sent to the auditors (ROC), resulting in a sample of 89 professionals. A descriptive analysis was firstly carried out, which was then complemented by multivariate analyzes comprised by factorial analysis and a logistic regression. The findings from the multivariate analysis show that the ROC perception about the relevance of REA is more strongly associated with the role played by these professionals in society. It is expected that this research contributes to the debate inherent in the REA's impact on the role and independence of the external auditors, providing reflections by the several agents in this activity sector about their relevance.
The financial scandals that occurred up to the beginning of the 21st century, as well as the global financial crisis of 2008, affected the reputation of the external audit and the role played by the external auditor to the point of deeply undermining the credibility of this activity sector, which motivated the so-called European audit reform (REA).This dissertation seeks to draw conclusions about the impact of REA on the role and independence of external auditors from their own perspective. Data were collected from a questionnaire sent to the auditors (ROC), resulting in a sample of 89 professionals. A descriptive analysis was firstly carried out, which was then complemented by multivariate analyzes comprised by factorial analysis and a logistic regression. The findings from the multivariate analysis show that the ROC perception about the relevance of REA is more strongly associated with the role played by these professionals in society. It is expected that this research contributes to the debate inherent in the REA's impact on the role and independence of the external auditors, providing reflections by the several agents in this activity sector about their relevance.
Description
Mestrado em Auditoria
Keywords
Auditores Independência Papel do auditor externo Reforma europeia da auditoria Auditors Independence Role of external auditor European audit reform