Avaliação do uso de accruals discricionários: uma abordagem qualitativa quanto às práticas de auditoria e seu poder de mitigação
Carregando...
Tipo
Dissertação
Data de publicação
2012-08-13
Periódico
Citações (Scopus)
Autores
Leite, Rodrigo Romanato
Orientador
Formigoni, Henrique
Título da Revista
ISSN da Revista
Título de Volume
Membros da banca
Mendonça Neto, Octavio Ribeiro de
Santos, Roberto Fernandes dos
Santos, Roberto Fernandes dos
Programa
Controladoria Empresarial
Resumo
The earnings management practices started to be researched more intensely, concerning
international terms, after the corporate scandals occurred in the beginning of 2000 years In
Brazil, this research topic has mainly focused the quantitative approaches (discretionary
accruals evaluation and operational models discussion). The research that resulted the present
work has highlighted, according to the statistical tests, that the companies audited by the Big
Four have less degree of accruals discretionary regarding to the other companies audited by
companies Non Big Four, then, showing that the largest audit companies have a larger capacity
to mitigate earnings management. In the presented context, this work aimed to investigate
which are the main factors that specify the higher power of the big audit companies (Big Four)
in mitigating the earnings management practices. Also, it has being identified the tools used by
the independent audit companies for the work performance process, which, among other
aspects, could make easier the earnings management practices identification process. The
research herein presented was performed using the qualitative method (exploratory by nature),
and using as procedure the data collecting, heartfelt interview with eight audit professionals.
The data collected were analyzed through content analysis, using the software NVIVO. In this
research it was identified the main job differential factors of these companies: company
insertion environment and abroad relationship, audit company structure, audit company
exposure, audit tools, compliance with the independence rules, work methodology and audit
procedures, auditors training and qualification. Also, it was noticed that the audit companies are
able or not to use customized tools to perform the jobs, sampling extraction processes and
results projection, being its utilization related to the audit company size.
Descrição
Palavras-chave
gerenciamento de resultados , manipulação das informações contábeis , escolhas contábeis , accruals , empresas de auditoria , earnings management , accounting information handling , accounting choices , accruals , audit companies