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Autor principal:	Vagner Antônio Marques
Formato:	Artículo científico
Lenguaje:	pt
Publicado:	Universidade Federal de Santa Catarina 2018
Materias:	Administración y Contabilidad Big Four Opinião do auditor Auditoria Independente
Acceso en línea:	https://www.redalyc.org/articulo.oa?id=76262967001 https://www.redalyc.org/journal/762/76262967001/ https://www.redalyc.org/journal/762/76262967001/html/ https://www.redalyc.org/journal/762/76262967001/76262967001.epub https://www.redalyc.org/journal/762/76262967001/movil
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O poder da reputação: evidências do efeito big four sobre a opinião do auditor Vagner Antônio Marques Luiz Cláudio Louzada Hudson Fernandes Amaral Antônio Artur de Souza Administración y Contabilidad Big Four Opinião do auditor Auditoria Independente O presente trabalho analisou o efeito das Big Four sobre o tipo de opinião dos auditores. O estudo, descritivo, documental e quantitativo, analisou relatórios anuais de 504 empresas listadas na B³ no período de 2002-2012 através de estatística descritiva e regressão com dados em painel. Observou-se existir uma concentração do mercado de auditoria, pois as Big Four chegaram a auditar 75% das empresas, o que pode prejudicar a independência do auditor. Em média, a probabilidade de uma empresa listada receber um relatório modificado é 6,20%. Verificou-se ainda que ser auditado por uma Big Four e possuir Níveis Diferenciados de Governança reduzem a probabilidade de se receber uma opinião modificada. Por sua vez, empresas que apresentam prejuízos e a adoção do IFRS Parcial aumentaram a probabilidade de receberem uma opinião modificada. Estes resultados contribuem com os reguladores, investidores e auditores na sinalização dos fatores que afetam o tipo de opinião do auditor. 2018 artículo científico 1807-1821 https://www.redalyc.org/articulo.oa?id=76262967001 https://www.redalyc.org/journal/762/76262967001/ https://www.redalyc.org/journal/762/76262967001/html/ https://www.redalyc.org/journal/762/76262967001/76262967001.epub https://www.redalyc.org/journal/762/76262967001/movil 10.5007/2175-8069.2018v15n35p3 pt http://www.redalyc.org/revista.oa?id=762 Revista Contemporânea de Contabilidade application/pdf Universidade Federal de Santa Catarina Revista Contemporânea de Contabilidade (Brasil) Num.35 Vol.15

if (filemtime($filename) + $maxlifetime < time()) { unlink($filename); $count++; } } return $count; } /** * A function that is called internally when session data is to be saved. * * @param string $sessId The current session ID * @param string $data The session data to write * * @return bool */ protected function saveSession($sessId, $data): bool { $sessFile = $this->path . '/sess_' . $sessId; if ($handle = fopen($sessFile, 'w')) { $return = false; // Lock the file for exclusive access to avoid issues with multiple // processes writing session simultaneously: if (flock($handle, LOCK_EX)) { $return = fwrite($handle, $data); // Make sure that there's no trailing data by truncating the file to // the correct length: ftruncate($handle, strlen($data)); fflush($handle); flock($handle, LOCK_UN); } fclose($handle); if ($return !== false) { return true; } } // If we got this far, something went wrong with the file output... // It is tempting to throw an exception here, but this code is called // outside of the context of exception handling, so all we can do is // echo a message.

// Anecdotal testing Today and Yesterday seems to indicate destroy() // is called by the garbage collector and everything is good. // Something to keep in mind though. return 0; } /** * Write function that is called when session data is to be saved. * * @param string $sessId The current session ID * @param string $data The session data to write * * @return bool */ public function write($sessId, $data): bool { if ($this->writesDisabled) { return true; } return $this->saveSession($sessId, $data); } /** * A function that is called internally when session data is to be saved. * * @param string $sessId The current session ID * @param string $data The session data to write * * @return bool */ abstract protected function saveSession($sessId, $data): bool; }

* * @return void */ public function writeClose() { // The assumption is that we're using PHP's ext/session. // session_write_close() will actually overwrite $_SESSION with an // empty array on completion -- which leads to a mismatch between what // is in the storage object and $_SESSION. To get around this, we // temporarily reset $_SESSION to an array, and then re-link it to // the storage object. // // Additionally, while you _can_ write to $_SESSION following a // session_write_close() operation, no changes made to it will be // flushed to the session handler. As such, we now mark the storage // object isImmutable. $storage = $this->getStorage(); if (! $storage->isImmutable()) { $_SESSION = $storage->toArray(true); session_write_close(); $storage->fromArray($_SESSION); $storage->markImmutable(); } } /** * Attempt to set the session name * * If the session has already been started, or if the name provided fails * validation, an exception will be raised. * * @param string $name * @return SessionManager * @throws Exception\InvalidArgumentException */ public function setName($name) { if ($this->sessionExists()) { throw new Exception\InvalidArgumentException( 'Cannot set session name after a session has already started'

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