The informational value contained in the different types of auditor’s opinions: Evidence from Portugal-Reference-Cited by-同舟云学术

The informational value contained in the different types of auditor’s opinions: Evidence from Portugal

Published:2023-01-03 Issue:1 Volume:11 Page:
ISSN:2332-2039
Container-title:Cogent Economics & Finance
language:en
Short-container-title:Cogent Economics & Finance

Author:

de Carvalho Paulo Viegas¹²^ORCID,Ferrão Joaquim¹^ORCID,Alves Joaquim Santos³^ORCID,Sarmento Manuela³^ORCID

Affiliation:

1. Department of Finance, ISCAL, Instituto Politécnico de Lisboa, Lisbon, Portugal

2. Department of Finance, ISCTE – IUL, Lisbon, Portugal

3. Department of Management, Universidade Lusíada de Lisboa, Lisbon, Portugal

Funder

Instituto Politécnico de Lisboa

Publisher

Informa UK Limited

Subject

Economics and Econometrics,Finance

Link

https://www.tandfonline.com/doi/pdf/10.1080/23322039.2022.2162688

Reference52 articles.

1. Accountancy Europe. (2018). Simplifying Auditing Standards for Small or Non-Complex Entities – Exploring possible solutions April 2018. https://www.accountancyeurope.eu/wp-content/uploads/180412_Publication_Simplifying-auditing-standards-for-small-or-non-complex-entities-Exploring-possible-solutions-1.pdf

2. Accountancy Europe. (2021). Audit exemption thresholds in Europe survey results April 2021 . https://www.accountancyeurope.eu/wp-content/uploads/Audit-exemption-thresholds-in-Europe.pdf

3. Do going concern disclosures in the management report and audit report signal bankruptcy risk? Evidence from privately held firms

4. Evaluation of a company as a going-concern;Altman E.;Journal of Accountancy,1974

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