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List of References Abbott, L. J., S. Parker, Gary F. Peters and K. Raghunandan (2003), “The Association between Audit Committee Characteristics and Audit Fees”, Auditing: A Journal of Practice & Theory, Vol. 22, Nº 2, pp. 17-32. Agrawal, A. and S. Chadha (2005), “Corporate Governance and Accounting Scandals”, Journal of Law and Economics, Vol. XLVIII, pp. 371-406. Bartov, E. (1993), “The Timing of Asset Sales and Earnings Manipulation”, The Accounting Review, Vol. 68, nº 4, pp. 840-855. Bartov, E., F. A. Gul and J. S. L. Tsui (2000), “Discretionary-accruals models and audit qualifications”, Journal of Accounting and Economics 30, pp. 421- 452. Beasley, M. S. (1996), “An Empirical Analysis of the Relation Between the Board of Director Composition and Financial Statement Fraud”, The Accounting Review, Vol. 71, Nº 4, pp. 443-465. Becker, C. L., M. L. Defond, J. Jiambalvo and K. R. Subramanyam (1998), “The Effect of Audit Quality on Earnings Management”, Contemporary Accounting Research, Vol. 15, Nº 1, pp. 1-24. Bedard, J. C. and K. M. Johnstone (2004), “Earnings Manipulation Risk, Corporate Governance Risk, and Auditors Planning and Pricing Decisions”, The Accounting Review, Vol. 79, Nº 2, pp. 277–304. Belsley, D., E. Kuh and R. Welsh, 1980, “Regression Diagnostics”, New York, Wiley 37
Bradshaw, M. T., S. A. Richardson and R. G. Sloan (2001) “Do Analysts and Auditors Use Information in Accruals”, Journal of Accounting Research, Vol. 39, Nº 1, pp. 45-74. Burgstahler, D. and I. Dichev (1997), “Earnings Management to avoid earnings decreases and losses”, Journal of Accounting and Economics 24, pp. 99-129. Burgstahler, D., L. Hail and C. Leuz (2006), “The Importance of Reporting Incentives: Earnings Management in European Private and Public Firms”, working paper. http://ssrn.com/abstract=484682 Butler, M., A. J. Leone and M. Willenborg (2004), “An empirical analysis of auditor reporting and its association with abnormal accruals”, Journal of Accounting and Economics 37, pp. 139-165. Cadbury Committee (1992), “Report of the Committee on the Financial Aspects of Corporate Governance”, Lon<strong>do</strong>n, Gee Publishing. Câmara <strong>do</strong>s Técnicos Oficiais de Contas (2004), “Aplicação das Normas Internacionais de Contabilidade”, Edição em CD-ROM. Carcello, J. V. and T. L. Neal (2000), “Audit Committee Composition and Auditor Reporting”, The Accounting Review, Vol. 75, Nº 4, pp. 453-467. Carcello, J. V., D. R. Hermanson, T. L. Neal and R. A. Riley (2002), “Board Characteristics and Audit Fees”, Contemporary Accounting Research, Vol. 19, Nº 3, pp. 365-384. Chtourou, S. M., J. Bédard and L. Courteau (2001), “Corporate Governance and Earnings Management”, working paper. http://ssrn.com/abstROA=275053 38
Page 1 and 2: DP 2006 - 09 Board Structure and Mo
Page 3 and 4: BOARD STRUCTURE AND MODIFIED AUDIT
Page 5 and 6: ecent accounting scandals, the “S
Page 7 and 8: are higher if a firm is identified
Page 9 and 10: etter judge the “the true and fai
Page 11 and 12: than other auditors, which can be i
Page 13 and 14: emphases, before the issuance, in t
Page 15 and 16: Pr ob( OPIN = 1) = F( α + β NUM +
Page 17 and 18: Asset profitability (ROA) is introd
Page 19 and 20: Given the above, our first step in
Page 21 and 22: 5. Empirical results 5.1. Auditing
Page 23 and 24: information on any executive commit
Page 25 and 26: The extant literature (e.g., Beasle
Page 27 and 28: modified opinion, the difference be
Page 29 and 30: (p-value=0.34), at the same time th
Page 31 and 32: percentage of non-executive board m
Page 33 and 34: Klein (2002a) finds evidence that a
Page 35 and 36: corporate governance reports of lis
Page 37: 26 Mota—Engil, SGPS, SA Mota-Engi
Page 41 and 42: Dechow, P.M. and D. J. Skinner (200
Page 43 and 44: Gaver, J. J., K. M. Gaver and J. R.
Page 45 and 46: Kang, S. and K. Sivaramakrishnan (1
Page 47 and 48: Nelson, M. W., J. A. Elliott and R.
Page 49 and 50: Teoh, S. H., I. Welch and T. J. Won
Page 51 and 52: Figure 1 - Relation between the boa
Page 53 and 54: Table 2 Sample Industry Distributio
Page 55 and 56: Variable Mean Std Dev. Quantitative
Page 57 and 58: Table 7 Mean (median) figures of va
Page 59 and 60: Table 10 Logistic regression result
Page 61 and 62: Variable Expected sign Constant ? N

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