000			01850naa a2200193uu 4500
001			6080914595147
003			OSt
005			20190211181648.0
008			160809s2015 xx ||||gr |0|| 0 eng d
100	1		_aALMEIDA, B.J.M. _954627
245	1	0	_aCompetition in the Portuguese legal audit market : _bAn empirical analysis from 2010 to 2014
260			_aBarcelos : _bIPCA, _cjul./dec. 2015
520	3		_aThe audit market concentration has been the subject of some studies in Portugal. Carmo Gonçalves (2009a, 2009b) and Almeida (2012) concluded that there was strong concentration among public companies. After these studies four important events emerge: the liberalization of fees, changes in the number of companies subject to audit, the auditors of public interest entities are required to publish an annual transparency report and Portuguese economy stepped into an economic and financial crisis. This work is based in the information disclosed in the transparency reports from 2010 to 2014. This information allowed us to analyze the concentration in the Portuguese audit market both in terms of revenues and in terms of clients. Data was treated according to the following methodology: Concentration Ratio, Herfinthal Index, Gini Index and Lorenz Curve. We conclude that, according to international trend, there is a concentration of the audit market, that is been increasing in the last years
700	1		_aSILVA, A.M.F.G. da _954628
773	0	8	_tTékhne-Revista de Estudos Politécnicos = Polytechnical Studies Review _g13, 2, p. 110-121 _dBarcelos : IPCA, jul./dec. 2015 _xISSN 16459911 _w
856	4	2	_uhttp://ac.els-cdn.com/S1645991116000037/1-s2.0-S1645991116000037-main.pdf?_tid=ba5313a2-5e5a-11e6-809e-00000aab0f27&acdnat=1470765624_7cc6582f76e14ed16b6abe70777036a7 _yAcesso
942			_cS
998			_a20160809 _b1459^b _cAna
999			_aConvertido do Formato PHL _bPHL2MARC21 1.1 _c50976 _d50976
041			_aeng