The change of auditor: The Portuguese case

Paula Alexandra Heliodoro, Francisco Alegria Carreira and Manuel Mouta Lopes

Revista de Contabilidad - Spanish Accounting Review, 2016, vol. 19, issue 2, 181-186

Abstract: Problems regarding the change of auditor and the opinion issued by the auditor through the financial audit report have been shown to be an important issue.

Keywords: Audit; The auditor opinion; Auditor change and audit report; Logistic regression; Stakeholders; Auditoría; La opinión del auditor; Cambiar el auditor y el informe de auditoría; Regresión logística; Stakeholders (search for similar items in EconPapers)
JEL-codes: M42 (search for similar items in EconPapers)
Date: 2016
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (2)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:spacre:v:19:y:2016:i:2:p:181-186

DOI: 10.1016/j.rcsar.2015.05.001

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