Please use this identifier to cite or link to this item: http://hdl.handle.net/11328/2794
Title: Determinant factors of external audit opinion modification in Portuguese municipalities
Authors: Maldonado, Isabel
Pinho, Carlos
Lobo, Carla Azevedo
Keywords: Auditing
Municipalities
Modified opinion
Issue Date: 2019
Citation: Maldonado, I., Pinho, C., & Lobo, C.A. (2019). Determinant factors of external audit opinion modification in Portuguese municipalities. In Proceedings of the 14th Iberian Conference on Information Systems and Technologies - CISTI'2019, Coimbra, Portugal, 19-22 June 2019. Disponível no Repositório UPT, http://hdl.handle.net/11328/2794
Abstract: This paper aims to identify the determinant factors of external audit opinion modification in Portuguese municipalities that integrate the metropolitan areas of Porto and Lisbon, covering 65 municipalities. The defined time horizon was from 2013 to 2017. The analysis allows to identify six predominant factors related with: non-current assets, amortizations, investment subsidies, debts to receive, equity investments and provisions as reasons to modified opinions. The study also highlights the fact that approximately one-third of modified opinions are related to the identification, classification, measurement and assets registration.
URI: http://hdl.handle.net/11328/2794
ISBN: 978-989-98434-9-3
Appears in Collections:REMIT - Comunicações a Congressos Internacionais / Papers in International Meetings

Files in This Item:
File Description SizeFormat 
Determinant factors of external audit opinion.pdf2.41 MBAdobe PDFView/Open    Request a copy


Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.