{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2026,1,2]],"date-time":"2026-01-02T02:00:44Z","timestamp":1767319244875,"version":"3.48.0"},"publisher-location":"Cham","reference-count":13,"publisher":"Springer Nature Switzerland","isbn-type":[{"value":"9783032107275","type":"print"},{"value":"9783032107282","type":"electronic"}],"license":[{"start":{"date-parts":[[2026,1,1]],"date-time":"2026-01-01T00:00:00Z","timestamp":1767225600000},"content-version":"tdm","delay-in-days":0,"URL":"https:\/\/www.springernature.com\/gp\/researchers\/text-and-data-mining"},{"start":{"date-parts":[[2026,1,1]],"date-time":"2026-01-01T00:00:00Z","timestamp":1767225600000},"content-version":"vor","delay-in-days":0,"URL":"https:\/\/www.springernature.com\/gp\/researchers\/text-and-data-mining"}],"content-domain":{"domain":["link.springer.com"],"crossmark-restriction":false},"short-container-title":[],"published-print":{"date-parts":[[2026]]},"DOI":"10.1007\/978-3-032-10728-2_28","type":"book-chapter","created":{"date-parts":[[2026,1,2]],"date-time":"2026-01-02T01:58:49Z","timestamp":1767319129000},"page":"320-328","update-policy":"https:\/\/doi.org\/10.1007\/springer_crossmark_policy","source":"Crossref","is-referenced-by-count":0,"title":["Analysis of the Results of the Regular Supervision by the Securities Market Commission of Auditing Firms"],"prefix":"10.1007","author":[{"ORCID":"https:\/\/orcid.org\/0000-0003-3107-1752","authenticated-orcid":false,"given":"Sara","family":"Serra","sequence":"first","affiliation":[]},{"ORCID":"https:\/\/orcid.org\/0000-0002-3961-5964","authenticated-orcid":false,"given":"K\u00e1tia","family":"Lemos","sequence":"additional","affiliation":[]},{"given":"\u00c2ngela","family":"Silva","sequence":"additional","affiliation":[]}],"member":"297","published-online":{"date-parts":[[2026,1,2]]},"reference":[{"key":"28_CR1","doi-asserted-by":"crossref","unstructured":"Christensen, B., Glover, S., Omer, T., Shelley, M.: Understanding audit quality: Insights from audit professionals and investors. CAR. 33(4), 1648\u20131684 (2016),","DOI":"10.1111\/1911-3846.12212"},{"key":"28_CR2","doi-asserted-by":"crossref","unstructured":"DeAngelo, L.: Auditor Independence, \u2018low balling\u2019, and disclosure regulation. J. Account. Econ. 3(2), 113\u2013127 (1981)","DOI":"10.1016\/0165-4101(81)90009-4"},{"key":"28_CR3","doi-asserted-by":"crossref","unstructured":"Greiner, A., Higgs, J., Smith, T.: An examination of audit quality surrounding within-firm engagement office changes. JAAF. 39(1), 255\u2013277 (2024)","DOI":"10.1177\/0148558X211059627"},{"key":"28_CR4","doi-asserted-by":"crossref","unstructured":"Houshmand, A., Mahdavi, G.: The impact of national auditing standards on the quality of auditor\u2019s opinions: Iranian experience. Afr. J. Bus. Manage. 6(29), 8620\u20138629 (2012)","DOI":"10.5897\/AJBM11.2839"},{"key":"28_CR5","doi-asserted-by":"crossref","unstructured":"Windmoler, R.: The auditor market and auditor independence. The European Accounting Review. 9(4), 639\u2013642 (2000)","DOI":"10.1080\/09638180020024016"},{"key":"28_CR6","doi-asserted-by":"crossref","unstructured":"Gaynor, L., Kelton, A., Mercer, M., Yohn, T.: Understanding the relation between financial reporting quality and audit quality. AJPT. 35(4), 1\u201322 (2016)","DOI":"10.2308\/ajpt-51453"},{"key":"28_CR7","doi-asserted-by":"crossref","unstructured":"Knechel, W.: Audit quality and regulation. International Journal of Auditing, 20, 215\u2013223 (2016)","DOI":"10.1111\/ijau.12077"},{"key":"28_CR8","unstructured":"Kilgore, A., Leun, P., Palmer, M.: Audit quality and auditor independence: An Australian perspective. AAAJ. 24(2), 204\u2013220 (2011)"},{"key":"28_CR9","doi-asserted-by":"crossref","unstructured":"Nelson, M., Tan, H.: Judgment and decision making research in auditing: A task, person, and interpersonal interaction perspective. AJPT, n. \u00ba 24, 41\u201371 (2005)","DOI":"10.2308\/aud.2005.24.Supplement.41"},{"key":"28_CR10","unstructured":"Dourado, A.: Revis\u00e3o de Sistemas de Controle de Qualidade em Firmas de Auditoria. Estudos em Contabilidade. 8(1), 20\u201335 (2020)"},{"key":"28_CR11","unstructured":"Almeida, J.: O papel da CMVM na supervis\u00e3o do mercado de valores: entre a supervis\u00e3o cont\u00ednua e a supervis\u00e3o peri\u00f3dica. Revista Portuguesa de Finan\u00e7as, n. \u00ba 5, 15\u201336 (2020)"},{"key":"28_CR12","unstructured":"Comiss\u00e3o do Mercado de Valores Mobili\u00e1rios: Relat\u00f3rio global do sistema de controlo de qualidade da auditoria: Ciclo 2022\/2023 (2023)"},{"key":"28_CR13","unstructured":"Comiss\u00e3o do Mercado de Valores Mobili\u00e1rios: Relat\u00f3rio global do sistema de controlo de qualidade da auditoria: ciclo 2021\/2022 (2022)"}],"container-title":["Lecture Notes in Networks and Systems","Proceedings of 20th Iberian Conference on Information Systems and Technologies (CISTI 2025)"],"original-title":[],"language":"en","link":[{"URL":"https:\/\/link.springer.com\/content\/pdf\/10.1007\/978-3-032-10728-2_28","content-type":"unspecified","content-version":"vor","intended-application":"similarity-checking"}],"deposited":{"date-parts":[[2026,1,2]],"date-time":"2026-01-02T01:58:50Z","timestamp":1767319130000},"score":1,"resource":{"primary":{"URL":"https:\/\/link.springer.com\/10.1007\/978-3-032-10728-2_28"}},"subtitle":[],"short-title":[],"issued":{"date-parts":[[2026]]},"ISBN":["9783032107275","9783032107282"],"references-count":13,"URL":"https:\/\/doi.org\/10.1007\/978-3-032-10728-2_28","relation":{},"ISSN":["2367-3370","2367-3389"],"issn-type":[{"value":"2367-3370","type":"print"},{"value":"2367-3389","type":"electronic"}],"subject":[],"published":{"date-parts":[[2026]]},"assertion":[{"value":"2 January 2026","order":1,"name":"first_online","label":"First Online","group":{"name":"ChapterHistory","label":"Chapter History"}},{"value":"CISTI","order":1,"name":"conference_acronym","label":"Conference Acronym","group":{"name":"ConferenceInfo","label":"Conference Information"}},{"value":"Iberian Conference on Information Systems and Technologies","order":2,"name":"conference_name","label":"Conference Name","group":{"name":"ConferenceInfo","label":"Conference Information"}},{"value":"Lisbon","order":3,"name":"conference_city","label":"Conference City","group":{"name":"ConferenceInfo","label":"Conference Information"}},{"value":"Portugal","order":4,"name":"conference_country","label":"Conference Country","group":{"name":"ConferenceInfo","label":"Conference Information"}},{"value":"2025","order":5,"name":"conference_year","label":"Conference Year","group":{"name":"ConferenceInfo","label":"Conference Information"}},{"value":"16 June 2025","order":7,"name":"conference_start_date","label":"Conference Start Date","group":{"name":"ConferenceInfo","label":"Conference Information"}},{"value":"19 June 2025","order":8,"name":"conference_end_date","label":"Conference End Date","group":{"name":"ConferenceInfo","label":"Conference Information"}},{"value":"cisti2025","order":10,"name":"conference_id","label":"Conference ID","group":{"name":"ConferenceInfo","label":"Conference Information"}},{"value":"https:\/\/cisti.eu\/index.php\/en\/","order":11,"name":"conference_url","label":"Conference URL","group":{"name":"ConferenceInfo","label":"Conference Information"}}]}}