{"title":"The audit report as a dependent variable: An empirical analysis of Portuguese public hospitals","authors":"B.J.M. de Almeida","doi":"10.1016/j.tekhne.2017.10.002","DOIUrl":null,"url":null,"abstract":"<div><p>The aim of this study is to find out if the dependent variable, audit report with respect to the Portuguese public hospitals, is related/correlated to the independent variables (assets, liabilities, equity capitals, turnover or the number of workers). The research was carried out for a specific type of entity, and is based on the empirical analysis of the audit reports, detailed for years, issued between 2003 and 2008, to which we applied the methodology of box plots, complemented by a variance analysis (ANOVA to a factor). The results allow us to conclude that the dimension of the audited companies, measured according to the criteria mentioned above, does not have an influence on the type of audit report. The research is innovative at an international level and has been implemented for the first time in Portugal as it tackles the specific universe of public hospitals.</p></div>","PeriodicalId":101212,"journal":{"name":"Tékhne","volume":"15 2","pages":"Pages 60-78"},"PeriodicalIF":0.0000,"publicationDate":"2017-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/j.tekhne.2017.10.002","citationCount":"2","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Tékhne","FirstCategoryId":"1085","ListUrlMain":"https://www.sciencedirect.com/science/article/pii/S164599111730018X","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 2
Abstract
The aim of this study is to find out if the dependent variable, audit report with respect to the Portuguese public hospitals, is related/correlated to the independent variables (assets, liabilities, equity capitals, turnover or the number of workers). The research was carried out for a specific type of entity, and is based on the empirical analysis of the audit reports, detailed for years, issued between 2003 and 2008, to which we applied the methodology of box plots, complemented by a variance analysis (ANOVA to a factor). The results allow us to conclude that the dimension of the audited companies, measured according to the criteria mentioned above, does not have an influence on the type of audit report. The research is innovative at an international level and has been implemented for the first time in Portugal as it tackles the specific universe of public hospitals.
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