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Fernando Ferreira dos Santos

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Open access Aug 2026

Tax Litigation and Characteristics of Audit Opinions: Implications for Transparency and Trust in B3

Purpose. This study investigates how tax litigation affects the length, tone, clarity, and complexity of audit opinions for companies listed on Brazil’s B3 exchange, and the implications for financial reporting transparency and trust. Design/methodology/approach. A fixed-effects panel analysis is applied to 233 firms...

Antonio Lopo Martinez, Arquimedes De Jesus Moraes, Fernando Ferreira dos Santos et al. · 0 citations

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