The Auditor as a Determining Factor on Derivative Financial Instrument Disclosures

Organizational Auditing and Assurance in the Digital Age Pub Date : 1900-01-01 DOI:10.4018/978-1-5225-7356-2.CH004

Kátia Lemos, Sara Serra, Amidel Barros

引用次数: 3

Abstract

Based on the premise that the quality of the audit is related to the quality of the financial reporting, the purpose of this chapter is to verify if the audit is a determining factor in derivative financial instruments disclosures. However, the academic literature has revealed that audit quality is influenced by a number of factors, such as gender, experience, and auditor's fees, as well as the type of audit firm (Big4 or not Big4). In order to achieve the proposed objective, a disclosure index was prepared, based on the requirements of the International Accounting Standards Board (IASB), applied to companies listed on Euronext Lisbon, excluding the sports corporations. The results revealed that the level of disclosure is influenced by the size of the audited company and by the auditor's gender, being greater in the larger companies and in the companies audited by a male auditor.

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作为衍生金融工具披露决定因素的审计师

基于审计质量与财务报告质量相关的前提，本章的目的是验证审计是否是衍生金融工具披露的决定因素。然而，学术文献表明，审计质量受到许多因素的影响，如性别、经验、审计师的费用以及审计事务所的类型(Big4或非Big4)。为了实现拟议的目标，根据国际会计准则理事会(IASB)的要求，编制了一个披露指数，适用于在里斯本泛欧交易所上市的公司，不包括体育公司。结果显示，披露程度受到被审计公司规模和审计员性别的影响，在规模较大的公司和由男性审计员审计的公司中，披露程度更高。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Organizational Auditing and Assurance in the Digital Age

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