O impacto da pandemia covid-19 nos honorários de auditoria

Abstract

When the coronavirus disease (Covid-19) spread in Europe, the business world changed with audit also undergoing transformations, due to the state of emergency and social distancing. Based on this scenario, and given the interest on the topic for the business world, even to serve as a motto and example for unforeseen futures, this investigation focuses on these two topics: Covid-19 and Auditing. In this sense, the central objective of this dissertation is to analyze the impact of Covid-19 as an external event, on audits carried out in Portuguese companies, particularly in terms of fees earned by auditors. For the obligation, the following research question was defined as the study's guiding principle: what is the effect of Covid-19 on audit fees of the PSI-Geral companies? The sample of this investigation is presented by 31 Portuguese companies listed on Euronext Lisbon that were part of the PSI-Geral between 2017 and 2021. In methodological terms, the data collection was, for the most part, carried out in the Refinitiv Eikon database, with some variations being collected manually from the companies' financial reports. To study the relationship between the variables, the model used by Al-Qadasi et al. was estimated. (2022), which explored the possibility and how Covid-19 affected auditorium fees. Once the analysis was completed, Covid-19 appears to have had no statistically significant impact on audit fees in the companies analysed.

Date of Award	26 Mar 2024
Original language	Portuguese
Awarding Institution	Universidade Católica Portuguesa
Supervisor	Maria José Martins Lourenço da Fonseca (Supervisor) & Ricardo Ribeiro (Co-Supervisor)