Uma análise jurimétrica do impacto das auditorias públicas em crimes ambientais: evidências do Brasil
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Tipo
TCC
Data de publicação
2023-12
Periódico
Citações (Scopus)
Autores
Gomes, Heitor Marques
Orientador
Aranha Filho, Adalberto José Queiroz Telles de Camargo
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Resumo
Este artigo utiliza relatórios de auditoria pública para analisar como essas auditorias anticorrupção afetam a ocorrência de crimes ambientais. Em 2003, como parte de um programa anticorrupção, o governo federal do Brasil, por meio da Controladoria-Geral da União (CGU), começou a selecionar alea- toriamente municípios para auditorias em sua gestão de recursos federais. Os resultados dessas auditorias foram posteriormente divulgados ao público e disseminados pela mídia. Utilizando um conjunto de dados sobre multas por crimes ambientais fornecido pelo IBAMA a nível municipal, compara- mos o número de multas nessa categoria para municípios auditados antes e depois de serem selecionados, bem como comparamos municípios auditados com aqueles que não foram auditados a fim de estudar o efeito de receber a auditoria. Demonstramos que receber a auditoria (tratamento) teve um impacto estatisticamente significativo no número de multas por crimes am- bientais. Além disso, os municípios que tiveram uma exposição mais longa ao tratamento tendem a receber menos multas nesse escopo ao longo do tempo.
This article uses public audit reports to analyze how such anti-corruption audits affect the occurrence of environmental crimes. In 2003, as part of an anti-corruption program, the federal government of Brazil, through the Office of the Comptroller General (CGU), began randomly selecting muni- cipalities for audits of their management of federal resources. The results of these audits were later made public and disseminated through the media. Using a dataset on fines for environmental crimes provided by IBAMA at the municipal level, we compare the number of fines in this category for audited municipalities before and after being selected, as well as compa- ring audited municipalities to those that were not audited in order to study the effect of receiving the audit. We demonstrate that receiving the audit (treatment) had a statistically significant impact on the number of fines for environmental crimes. Furthermore, municipalities that had longer exposure to the treatment tend to have fewer fines in this scope over time.
This article uses public audit reports to analyze how such anti-corruption audits affect the occurrence of environmental crimes. In 2003, as part of an anti-corruption program, the federal government of Brazil, through the Office of the Comptroller General (CGU), began randomly selecting muni- cipalities for audits of their management of federal resources. The results of these audits were later made public and disseminated through the media. Using a dataset on fines for environmental crimes provided by IBAMA at the municipal level, we compare the number of fines in this category for audited municipalities before and after being selected, as well as compa- ring audited municipalities to those that were not audited in order to study the effect of receiving the audit. We demonstrate that receiving the audit (treatment) had a statistically significant impact on the number of fines for environmental crimes. Furthermore, municipalities that had longer exposure to the treatment tend to have fewer fines in this scope over time.
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Palavras-chave
CGU , auditoria , lei 9.605/1998 , multas , audits , treatment , fines , environmental crimes