Transparency in the transparency reports: Empirical evidence from Portugal

IF 1 Q4 MANAGEMENT

Intangible Capital Pub Date : 2022-06-17 DOI:10.3926/ic.1756

B. Almeida, Ana Filipa Silva, C. Viseu

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引用次数: 1

Abstract

Purpose: The purpose of this research is to analyze the degree of TR transparency and its relation with the audit firm size, fees, either from audit services, or from other services, and with the human capital.Design/methodology/approach: In this study we considered 282 audit firms, and our final sample includes 268 transparency reports from 2013 through 2017. For this period under analysis, audit firms financial information, human resources information and transparency reports were collected. TR report information was divided in four types of information: Mandatory Information I, Mandatory Information II, Voluntary Information and Extra Information. These indexes measure the fulfillment of each information on the total of information considered in each index. Firstly, a descriptive statistical analysis of the dataset was performed, for them to address the research questions, multivariate analysis was considered.Findings: Our results show a high level of transparency regarding mandatory information I, but a lower accomplishment regarding all other information. In general, the auditor experience, the number of auditors, the number of PIE clients and percentage of extra audit services have a significant impact on the information disclosed in the TR.Originality/value: Our paper contributes to the current literature by assessing the influence that human capital has on the information disclosed in the transparency reports. As far as the authors know, this an original contribution of the paper.

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透明度报告中的透明度:来自葡萄牙的经验证据

目的:本研究的目的是分析TR透明度的程度及其与审计事务所规模、审计服务或其他服务费用以及人力资本的关系。设计/方法/方法:在这项研究中，我们考虑了282家审计公司，我们的最终样本包括2013年至2017年的268份透明度报告。在分析所涉期间，收集了审计公司的财务资料、人力资源资料和透明度报告。TR报告信息分为强制信息I、强制信息II、自愿信息和额外信息四种类型。这些指数衡量每个信息在每个指数中考虑的信息总数上的实现情况。首先，对数据集进行描述性统计分析，为了解决研究问题，考虑了多变量分析。研究发现:我们的结果显示强制性信息I的透明度很高，但其他信息的透明度较低。一般来说，审计师的经验、审计师的数量、PIE客户的数量和额外审计服务的百分比对报告中披露的信息有显著影响。原创性/价值:我们的论文通过评估人力资本对透明度报告中披露的信息的影响，为现有文献做出了贡献。据作者所知，这是论文的原创贡献。

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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来源期刊

Intangible Capital MANAGEMENT-

CiteScore

1.50

自引率

16.70%

发文量

审稿时长

33 weeks

期刊介绍： The aim of Intangible Capital is to publish theoretical and empirical articles that contribute to contrast, extend and build theories that contribute to advance our understanding of phenomena related with management, and the management of intangibles, in organizations, from the perspectives of strategic management, human resource management, psychology, education, IT, supply chain management and accounting. The scientific research in management is grounded on theories developed from perspectives taken from a diversity of social sciences. Intangible Capital is open to publish articles that, from sociology, psychology, economics and industrial organization contribute to the scientific development of management and organizational science. Intangible Capital publishes scholar articles that contribute to contrast existing theories, or to build new theoretical approaches. The contributions can adopt confirmatory (quantitative) or explanatory (mainly qualitative) methodological approaches. Theoretical essays that enhance the building or extension of theoretical approaches are also welcome. Intangible Capital selects the articles to be published with a double bind, peer review system, following the practices of good scholarly journals. Intangible Capital publishes three regular issues per year following an open access policy. On-line publication allows to reduce publishing costs, and to make more agile the process of reviewing and edition. Intangible Capital defends that open access publishing fosters the advance of scientific knowledge, making it available to everyone. Intangible Capital publishes articles in English, Spanish and Catalan.