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The Auditor as a Determining Factor on Derivative Financial Instrument Disclosures

Based on the premise that the quality of the audit is related to the quality of the financial reporting, the purpose of this chapter is to verify if the audit is a determining factor in derivative financial instru- ments disclosures. However, the academic literature has revealed that audit quality is influenced by a number of factors, such as gender, experience, and auditor’s fees, as well as the type of audit ...