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Authors
Abstract(s)
A dissertação "As Big Four - Razões de Escolha" explora as razões subjacentes à
preferência das empresas pelas quatro maiores empresas de Auditoria: Deloitte,
PricewaterhouseCoopers (PwC), Ernst & Young (EY) e KPMG. A pesquisa emprega uma
análise abrangente dos resultados de um questionário para entender as motivações por
trás dessa escolha. No total, obtivemos 76 respostas, sendo que para o estudo foram
validadas apenas 72. Este questionário foi dirigido a cerca de 400 empresas do setor
público e privado.
O estudo destaca a importância da reputação, serviços adicionais oferecidos, qualidade
percebida, bem como a influência das inovações tecnológicas, como inteligência artificial
e blockchain. Apesar dos benefícios oferecidos pelas Big Four, como expertise setorial e
presença global, os desafios, como os honorários elevados, também são considerados.
Neste trabalho temos uma perspetiva de como a reputação destas empresas é importante
para os seus clientes e os honorários que praticam uma razão para não serem escolhidas
por algumas empresas. Também foi possível perceber que algumas empresas preferem
ser auditadas por empresas mais pequenas e que fornecem serviços mais especializados.
Este estudo fornece insights valiosos para as empresas que procuram serviços de
Auditoria, ajudando-as a tomar decisões informadas ao escolher um parceiro de
confiança, sendo dirigido tanto a estudantes como a profissionais da área da Auditoria.
The dissertation "The Big Four - Reasons for Choice" explores the underlying reasons behind companies' preference for the four largest auditing firms: Deloitte, PricewaterhouseCoopers (PwC), Ernst & Young (EY), and KPMG. The research employs a comprehensive analysis of questionnaire results to understand the motivations behind this choice. In total, we obtained 76 responses, and for the study only 72 were validated. This survey was addressed to around 400 companies in the public and private sector. The study emphasizes the importance of reputation, additional services offered, perceived quality, as well as the influence of technological innovations like artificial intelligence and blockchain. Despite the benefits offered by the Big Four, such as industry expertise and global presence, challenges such as high fees are also considered. In this work we have a perspective of how the reputation of these companies is important to their clients and the fees they practice a reason for not being chosen by some companies. It was also possible to notice that some companies prefer to be audited by smaller companies that provide more specialized services. This study provides valuable insights for companies seeking auditing services, assisting them in making informed decisions when choosing a trusted partner and is aimed at both students and professionals in the field of Auditing.
The dissertation "The Big Four - Reasons for Choice" explores the underlying reasons behind companies' preference for the four largest auditing firms: Deloitte, PricewaterhouseCoopers (PwC), Ernst & Young (EY), and KPMG. The research employs a comprehensive analysis of questionnaire results to understand the motivations behind this choice. In total, we obtained 76 responses, and for the study only 72 were validated. This survey was addressed to around 400 companies in the public and private sector. The study emphasizes the importance of reputation, additional services offered, perceived quality, as well as the influence of technological innovations like artificial intelligence and blockchain. Despite the benefits offered by the Big Four, such as industry expertise and global presence, challenges such as high fees are also considered. In this work we have a perspective of how the reputation of these companies is important to their clients and the fees they practice a reason for not being chosen by some companies. It was also possible to notice that some companies prefer to be audited by smaller companies that provide more specialized services. This study provides valuable insights for companies seeking auditing services, assisting them in making informed decisions when choosing a trusted partner and is aimed at both students and professionals in the field of Auditing.
Description
Keywords
Auditoria Big four Reputação Tecnologias Audit Emerging technologies Reputation