Determinant factors of external audit opinion modification in Portuguese municipalities

Article de compte rendu de la conférence


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Détails sur la publication

Liste des auteurs: Maldonado I, Lobo C A, Pinho C
Année de publication: 2019
ISBN: 978-989-98434-9-3
Languages: Anglais-Royaume-Uni (EN-GB)


Résumé

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.


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Dernière mise à jour le 2019-11-08 à 00:15