A qualidade da informação e a tipologia de auditor
: um estudo das empresas portuguesas

  • Ana Patrícia Freitas de Matos (Student)

Student thesis: Master's Thesis

Abstract

This study aims to analyze the relation between the quality of earnings and the auditor typology; in other words, allows us to understand if the quality of earnings is influenced by the fact that companies are audited by a Big4 or a non Big4 auditor. To perform the analysis, it was used a proxy for the quality of earnings – the discretionary accruals - that have been estimated using Dechow and Dichev (2002) model. The study was based on available data from 14.221 portuguese companies between 2005 and 2015. The obtained results indicate that companies audited by non Big4 auditors presents better quality of earnings. Additionally, bigger portuguese companies use less earnings management techniques than smaller ones, and companies with rapid growth presents more evidence of earnings management.
Date of Award12 Jul 2017
Original languagePortuguese
Awarding Institution
  • Universidade Católica Portuguesa
SupervisorRicardo Cunha (Supervisor) & Paulo Alves (Co-Supervisor)

Keywords

  • Quality of earnings/quality of accruals
  • Auditor typology
  • Portuguese companies

Designation

  • Mestrado em Auditoria e Fiscalidade

Cite this

'