دانلود رایگان مقاله انگلیسی گزارش حسابرسی به عنوان یک متغیر وابسته: یک تحلیل تجربی از بیمارستان های عمومی پرتغالی - الزویر 2017

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 orthe 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.

6. Conclusions

The main goal of the investigation is to know if the independent variables related to assets, equity, liabilities, turnover and number of workers affect the dependent variable --- audit report. The ANOVA results for the years under review, except for the year 2004, whose number of cases in each group is insufficient to perform a variance analysis, allows us to conclude that according to the statistical analysis performed, none of the independent variables influence the type of audit report. Therefore, the explanations for the existence of reserves and emphases must be investigated, not in terms of the size of the hospitals, but taking into account other explanatory factors to be developed in future investigations.