Auditoria e earnings management: estudo empírico nas empresas abertas auditadas pelas big four e demais firmas de auditoria

Almeida, José Elias Feres de; Almeida, Juan Carlos Goes de

doi:10.1590/s1519-70772009000200005

Cited by 49 publications

(43 citation statements)

References 29 publications

(12 reference statements)

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“…Many studies have utilized the name of the auditing firm as a proxy for the quality of the auditing performed and have examined the association between this identity and the quality of the results (BECKER et al 1998;ALMEIDA, 2007). Some researchers (BEASLEY; PETRONI, 2001) have raised hypotheses, besides the name of the auditing firm, of whether specialization in the auditing field has a positive effect on the credibility offered by the auditor.…”

Section: Research Hypothesesmentioning

confidence: 99%

Do Corporate Governance Special Listing Segments and Auditing Curb Real and Accrual-Based Earnings Management? Evidence From Brazil

Martinez

2011

RUC

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This article examines whether enhanced corporate governance practices, auditing by one of the Big Four and qualified auditors' opinions, are associated with the propensity to engage in earnings management through accounting choices or operational decisions in Brazil. Although there are some studies on earnings management by Brazilian companies, very few have examined the presence of operational decisions in this practice and none has addressed how to minimize this. In order to infer earnings manipulation by accounting choices and operational decisions, we investigate if firms that manage earnings through discretionary accruals also make operational decisions for the same purpose. The evidence from a sample of Brazilian firms suggests that listing on the São Paulo Stock Exchange´s Corporate Governance Special Listing Segments, which requires enhanced corporate governance practices, among other requirements, and auditing by one of the Big Four firms reduce in general earnings management by accounting choices, and that qualified opinion from auditor is an indicator of earnings management. However, except in special cases, listing in the Corporate Governance Special Listing Segments and auditing by the Big Four do not assure less earnings management by operational decisions. DO CORPORATE GOVERNANCE SPECIAL LISTING SEGMENTS AND AUDITING CURB REAL AND ACCRUAL-BASED EARNINGS MANAGEMENT? EVIDENCE FROM BRAZIL

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Section: Research Hypothesesmentioning

confidence: 99%

Do Corporate Governance Special Listing Segments and Auditing Curb Real and Accrual-Based Earnings Management? Evidence From Brazil

Martinez

2011

RUC

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“…The time that will be expended and the difficulties that will be faced will depend on the company's rules -formal or informal ones -, which end up privileging certain structures. Almeida & Almeida (2009) write that the distinct levels of Corporate Governance were created by the São Paulo Stock Market (BM&FBovespa) in 2008, with the objective of reducing informational asymmetry and making the publicized information and companies' operations more transparent. Correia et al (2011) argue that shareholders wish their investments to be protected by the companies.…”

Section: Corporate Governancementioning

confidence: 99%

Concentração de propriedade e desempenho: um estudo nas empresas brasileiras de capital aberto do setor de energia elétrica

et al. 2016

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Palavras-chave: Avaliação de desempenho; Governança corporativa; Econometria.Abstract: The concentration of ownership has long been discussed in order to assess its impact on business performance. This article aims to verify whether the ownership structure, more specifically the concentration of property, has an impact on the performance of companies of the electricity sector. Although numerous works on the theme have already been produced, this article introduces a new methodological approach by means of a new combination of variables, rekindling the discussion on the concentration of property in Brazil and the identity of these shareholders -in a peculiar scenery of scandals of mismanagement, controlled results, and business corruption in Brazil -from the perspective of the relationship between private and public capital with analysis performed in the electricity sector. The study was conducted through analysis of panel data. The sample analyzed considered 22 Brazilian public companies of the electricity sector between 2010 and 2014. The results show a better performance of the private enterprises in comparison with the public ones; better performance of companies with ordinary shares in the hands of only one majority shareholder; and a positive relationship with net profit. In contrast, the variables concerning common shares in the hands of the two largest shareholders and total assets showed a negative relationship with performance.

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“…Independência: considera-se que as maiores firmas de auditoria têm maior independência financeira, com menor probabilidade, então, de aceitar práticas contábeis discricionárias ou agressivas. Assim, quanto maior a empresa de auditoria, maior a qualidade da auditoria; logo, maior qualidade da informação contábil reportada por seu cliente (DeAngelo, 1981, Fargher, Taylor & Simon, 2001Cupertino & Martinez, 2008;Almeida & Almeida, 2009). …”

Section: Relações Entre As Características Da Qualidade Da Auditoria unclassified

Relação Entre Qualidade Da Auditoria E Conservadorismo Contábil Nas Empresas Brasileiras

Paulo

Cavalcante

Paulo

2013

REPEC

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ResumoPesquisadores têm feito uso, ao longo do tempo, de um conjunto de muitos e distintos atributos, quando da tentativa de explicar a relação entre a qualidade da informação contábil e outras variáveis, especialmente no âmbito do mercado de valores mobiliários. Nesse contexto, o conservadorismo é apontado como uma das principais características de qualidade da informação contábil, a qual pode resultar de fatores presentes no ambiente contábil como, por exemplo, sistema jurídico, conjunto de normas contábeis, entre outros. A auditoria de demonstrações contábeis, tendo em vista a justificativa que sustenta a necessidade do trabalho, finda por influenciar a qualidade da informação contábil. Pesquisas anteriores, quando investigaram a relação entre auditoria independente e qualidade da informação contábil, usaram, normalmente, uma única característica da auditoria, como, por exemplo, o tamanho da firma de auditoria. Este trabalho teve por objetivo verificar a influência de diversas características da qualidade da auditoria sobre a qualidade da informação contábil, esta mensurada pelo conservadorismo. Foram avaliadas informações contábeis produzidas pelas companhias abertas brasileiras no período de 2000 a 2011, utilizando o modelo desenvolvido por Ball e Shivakumar (2005). Entre os resultados encontrados, constatou-se que o conservadorismo da informação contábil é positivamente afetado pelo tamanho da firma de auditoria e negativamente afetado pelo tempo de prestação de serviço dos auditores, pela distância entre a data do parecer e a data de publicação das demonstrações contábeis. Observou-se, também, que variáveis como o comitê de auditoria, a prestação de serviços de não auditoria, a importância do cliente para a firma de auditoria e a especialização da auditoria não afetam o conservadorismo contábil.

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Auditoria e earnings management: estudo empírico nas empresas abertas auditadas pelas big four e demais firmas de auditoria

Cited by 49 publications

References 29 publications

Do Corporate Governance Special Listing Segments and Auditing Curb Real and Accrual-Based Earnings Management? Evidence From Brazil

Do Corporate Governance Special Listing Segments and Auditing Curb Real and Accrual-Based Earnings Management? Evidence From Brazil

Concentração de propriedade e desempenho: um estudo nas empresas brasileiras de capital aberto do setor de energia elétrica

Relação Entre Qualidade Da Auditoria E Conservadorismo Contábil Nas Empresas Brasileiras

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