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Authors
Advisor(s)
Abstract(s)
O papel da auditoria é cada vez mais pertinente nos municípios portugueses. Estas entidades apresentam como objetivo principal a satisfação das necessidades dos cidadãos através da qualidade da prestação de serviços públicos. Como tal, a auditoria às contas destas entidades é do interesse de todos os cidadãos, uma vez que confere maior transparência da gestão autárquica.
Assim, a presente dissertação tem como objetivo analisar os determinantes de opinião modificada emitida na Certificação Legal de Contas dos municípios portugueses de média dimensão. Neste sentido, a pesquisa incidiu numa amostra de 71 municípios portugueses de média dimensão, localizados nas várias regiões de Portugal, no período de 2016 a 2018.
O estudo sobre determinantes de opinião modificada teve como objeto as Certificações Legais de Contas dos municípios da amostra, tendo-se procedido a uma análise estatística, para a qual se adotou o modelo de regressão logística. Foram consideradas seis variáveis, nomeadamente a liquidez, o endividamento, o resultado líquido, a emissão de anteriores opiniões modificadas, a localização e orientação política como possíveis determinantes de opinião modificada. Concluiu-se que, das variáveis estudadas, apenas a variável emissão de anteriores opiniões modificadas, orientação política, a liquidez e resultado líquido apresentam um efeito estatisticamente significativo para a emissão de opiniões modificadas nos municípios portugueses de média dimensão.
The role of auditing is increasingly more relevant in Portuguese municipalities. These have as main goal the satisfaction of the citizens’ needs through the quality of the public service. Taking in mind this statement, auditing the accounts of these entities also benefits the citizens as it gives greater transparency to municipal management. Therefore, this dissertation main goal is to identify the modified opinion determinants issued in the legal certification of accounts of medium-sized Portuguese municipalities. The research focused on a sample of 71 medium-sized Portuguese municipalities, located in various regions of Portugal, in the period between 2016 and 2018. The study about modified opinion determinants have as object the legal certifications of accounts of the cities and was made an statistical analysis, where was adopted the model of logistic regression, in which six variables were considered, liquidity, indebtedness, net income, the issuance of previous modified opinions, location and political orientation as possible determinants of modified opinion. From the studied variables, it was concluded that only the issuance of previous modified opinions, political orientation, liquidity and net income are a statistically significant variables when issuing a modified opinion in medium sized Portugal municipalities
The role of auditing is increasingly more relevant in Portuguese municipalities. These have as main goal the satisfaction of the citizens’ needs through the quality of the public service. Taking in mind this statement, auditing the accounts of these entities also benefits the citizens as it gives greater transparency to municipal management. Therefore, this dissertation main goal is to identify the modified opinion determinants issued in the legal certification of accounts of medium-sized Portuguese municipalities. The research focused on a sample of 71 medium-sized Portuguese municipalities, located in various regions of Portugal, in the period between 2016 and 2018. The study about modified opinion determinants have as object the legal certifications of accounts of the cities and was made an statistical analysis, where was adopted the model of logistic regression, in which six variables were considered, liquidity, indebtedness, net income, the issuance of previous modified opinions, location and political orientation as possible determinants of modified opinion. From the studied variables, it was concluded that only the issuance of previous modified opinions, political orientation, liquidity and net income are a statistically significant variables when issuing a modified opinion in medium sized Portugal municipalities
Description
Mestrado em Auditoria
Keywords
Opinião modificada Determinantes de opinião modificada Certificação legal de contas Municípios portugueses de média dimensão Modified opinion Modified opinion determinants Legal certification of accounts Medium-sized Portugal municipalities
Citation
Lopes, R. S. (2021) Determinantes da emissão de opinião modificada na certificação legal de contas nos municípios portugueses de média dimensão (2016-2018). (Dissertação de mestrado não publicada). Instituto Politécnico de Lisboa, Instituto Superior de Contabilidade e Administração de Lisboa. Disponível em http://hdl.handle.net/10400.21/15701