From the formality prescribed to the culture of integrity: intensity scale compliance as a response to frauds and regulatory risks in Brazil

• Autor(a) principal: de Melo, Hildegardo Pedro Araújo
• Data de Publicação: 2018
• Outros Autores: de Lima, Adilson Celestino
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Ambiente Contábil
• Texto Completo: https://periodicos.ufrn.br/ambiente/article/view/15404
• topic: Compliance; Fraud and Regulatory Risks; Measurement Scale.; Cumplimiento; Tramposos y Riesgos Regulatorios; Escala de Medida.; Compliance; Fraudes e Riscos Regulatórios; Escala de Medida.

Purpose: This study proposes scale measurement based on values ??and attitudes intrinsic to the organizational environment able to measure the disseminated compliance culture and organizational defense structure against fraudulent and regulatory events. Methodology: Based on the assertion that compliance represents a preponderant factor in risk mitigation, statistical tests were performed to measure compliance efficiency in Brazil. The research was based on a sample composed of professionals from Brazilian companies (G1), with preference in those linked to companies listed on the Bovespa (G2), as a way to increase the explanatory potential of the study and to allow the possible influence of the sample characteristic on the results of the research.  Results: Test results have demonstrated the validity of developed scales with an acceptable level of reliability of accuracy for compliance and risk-measurement instruments. In the relationship between compliance (x) and risk response (y) variables, the Spearman test confirms the existence of a positive and significant correlation between them, showing, according to moderate strength and direction, the lower the better the risk the assessed compliance intensity.  Contributions of the Study: Although it does not reject the premise of the study under which a compliance tool validates an internal control tool, the findings denote that the efforts for effective compliance in Brazil are still incipient. The results obtained from the proposed measurement instrument show a discrepancy, from the study sample, between the achievement for a culture of organizational integrity and the strength with which the compliance management tool presents itself in the corporate scenario as a practical solution in the reduction of events of conduct.