dp0609 - FEP - Universidade do Porto
dp0609 - FEP - Universidade do Porto
dp0609 - FEP - Universidade do Porto
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BOARD STRUCTURE AND MODIFIED AUDIT OPINIONS: THE CASE OF<br />
THE PORTUGUESE STOCK EXCHANGE<br />
This version: 12 October, 2006<br />
Jorge Farinha*<br />
Luis Filipe Viana**<br />
Keywords: auditing, modified opinions, accounting quality, board structure,<br />
corporate governance, non-executive directors<br />
JEL Classification: G34, G38, M42<br />
*CETE - Centro de Estu<strong>do</strong>s de Economia Industrial, <strong>do</strong> Trabalho e da<br />
Empresa, Faculdade de Economia, <strong>Universidade</strong> <strong>do</strong> <strong>Porto</strong>, Rua Roberto<br />
Frias, 4200-464 <strong>Porto</strong>, Portugal. Tel. (351)-225571100, Fax (351)-225505050.<br />
E-mail: jfarinha@fep.up.pt.<br />
** DGCI - Direcção-Geral <strong>do</strong>s Impostos, Direcção de Serviços de Inspecção<br />
Tributária, Av. Duque D’Ávila, n.º 71, Piso 3, 1000-139 Lisboa, Portugal. Tel.<br />
(351)–213584800, Fax (351)–213584803.<br />
E-mail: lfviana@dgci.min.financas.pt<br />
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