dp0609 - FEP - Universidade do Porto

Table 3
Distribution of sample firms by auditor
2002 2003 Total
Auditor N % N % N %
Deloitte 22 47,8 20 43,5 42 45,7
PricewaterhouseCoopers 11 23,9 10 21,7 21 22,8
Ernst & Young 1 2,2 1 2,2 2 2,2
Other 12 26,1 15 32,6 27 29,3
Total 46 100 46 100 92 100
Table 4
Distribution of auditors’ opinions by category
2002 2003
53
2002/2003
Big 4 Non-Big 4 TOTAL Big 4 Non-Big 4 TOTAL Big 4 Non-Big 4 TOTAL
Clean 17 5 22 17 5 22 34 10 44
Modified 17 7 24 14 10 24 31 17 48
Total 34 12 46 31 15 46 65 27 92