O estudo objetiva investigar quais elementos da qualidade da auditoria (QA) contribuem para a redução da assimetria de informação (AI) nas empresas listadas da , no período pré e pós-adoção das IFRS. Foram estimadas regressões com dados em painel para testar a relação entre a AI e a QA em 82 empresas no período de 2003 a 2016. Os principais resultados são: existe relação significante e negativa entre elementos de QA (BIG4, TA, ESP e CA) e a AI; existe relação significante e negativa entre as variáveis de controle (COB, INT, FLOAT e NM) e a AI e; existe maior relevância da QA na redução da AI no período pós-adoção. O estudo pode contribuir: ao evidenciar os atributos de QA associados à qualidade informacional; para que reguladores e normatizadores tenham mais subsídios informacionais e; ao possibilitar a identificação, pelos investidores, de características de empresas com maior qualidade informacional.
The proposal of this work is to verify the effect of the tax fine on the state revenue, following the model of Alligham and Sandmo (1972), however from the work of Sanyal, Gang and Goswami (2000). A model of state utility expected was proposed, based on the assumptions of Laffer's theory (2004), and then was tested the effect of the fine. It was concluded that the fine has no effect on state collection, if it does accepted the theory as constructed by Laffer. However, assuming that the so-called Laffer economic effect is a tax evasion effect, so that the taxpayer does not cease to generate income if the tax rate is 100%, but he will evade it, the model revealed that the fine has a leverage effect on the tax rate, so the state can use it to reduce the taxpayer's predisposition to evade when it raises it.
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