Helena Coelho Inácio

Sep 6, 2024 | mdpi.com | Helena Coelho Inácio |Rui Marques |Helena Coelho |Moura de Carvalho

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Nov 15, 2023 | mdpi.com | Helena Coelho |Osvaldo Massicame |Helena Coelho Inácio |Maria Anunciação Bastos

1. IntroductionThe role of external auditors has been the subject of great debate over time. Financial scandals in major international organizations and the financial crises recorded in recent years have been the main factors contributing to this debate. Salehi (2011) states that national and international scandals have undermined the credibility of the auditing practice.