Abstract:This paper aims to demonstrate whether there is information asymmetry between the independent auditors' report and the management report/explanatory notes, in relation to the auditor's mention of the existence of risk of the company's going concern. This research is characterized as qualitative, supported by quantitative, exploratory, documentary, and bibliographic analysis. Data collection was carried out via the Internet on the companies' webpages and on Brasil Bolsa e Balcão (B3), with a delimited sample of… Show more
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