Sanções do PCAOB sobre as firmas de auditoria brasileiras e reação do mercado financeiro brasileiro : um estudo de evento

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dc.contributor.advisorGeron, Cecilia Moraes Santostaso
dc.contributor.advisor1Latteshttp://lattes.cnpq.br/1581460546752349por
dc.contributor.authorVasconcelos, Camila de Souza
dc.creator.Latteshttp://lattes.cnpq.br/0523500585316337por
dc.date.accessioned2019-02-21T12:25:33Z
dc.date.accessioned2020-05-28T18:18:08Z
dc.date.available2020-05-28T18:18:08Z
dc.date.issued2018-08-08
dc.description.abstractThe objective of this work is to measure the financial effect reflected in the behavior of certain companies’ shares listed in the Brazilian capital market and audited by Big Four audit firms after public sanctions issued by PCAOB in the period from 2002 to 2017. To achieve this goal, the research methodology applied was the event study, with a quantitative approach, based on historical closing prices of shares extracted by the Economática software. The practical implications of this study are related to the evidence provided of how the Brazilian capital market performs the reading of facts that involve the integrity and reputation of an independent audit firm. This research differs from the others already published within the scope of the PCAOB, since it relates the reaction of the Brazilian financial market in the pricing of shares after events that put in doubt the quality of the independent service carried out by a Big Four audit firm. The results presented by this study corroborate the semi-efficient hypothesis of the Brazilian market, since it was possible to observe that the company mentioned in the sanction issued by PCAOB and the companies listed in the IBOVESPA index and that are audited by BigFour audit firms, suffered abnormal returns following the publication of PCAOB censures in at least one of the periods analyzed for the events under study.eng
dc.formatapplication/pdf*
dc.identifier.citationVASCONCELOS, Camila de Souza. Sanções do PCAOB sobre as firmas de auditoria brasileiras e reação do mercado financeiro brasileiro : um estudo de evento. 2018. 84 f. Dissertação (Mestrado Profissional em Controladoria e Finanças Empresariais) - Universidade Presbiteriana Mackenzie, São Paulo.por
dc.identifier.urihttp://dspace.mackenzie.br/handle/10899/26385
dc.keywordscapital marketseng
dc.keywordsevent studyeng
dc.keywordsindependent auditorseng
dc.keywordsPCAOBeng
dc.languageporpor
dc.publisherUniversidade Presbiteriana Mackenziepor
dc.rightsAcesso Abertopor
dc.subjectauditoria independentepor
dc.subjectestudo de eventopor
dc.subjectmercado de capitaispor
dc.subjectPCAOBpor
dc.subject.cnpqCNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEISpor
dc.thumbnail.urlhttp://tede.mackenzie.br/jspui/retrieve/17940/CAMILA%20DE%20SOUZA%20VASCONCELOS.pdf.jpg*
dc.titleSanções do PCAOB sobre as firmas de auditoria brasileiras e reação do mercado financeiro brasileiro : um estudo de eventopor
dc.typeDissertaçãopor
local.contributor.board1Segura, Liliane Cristina
local.contributor.board2Murcia, Fernando Dal-Ri
local.publisher.countryBrasilpor
local.publisher.departmentCentro de Ciências Sociais e Aplicadas (CCSA)por
local.publisher.initialsUPMpor
local.publisher.programControladoria e Finanças Empresariaispor
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