A corrupção e o ambiente contábil dos países
Autor(a) principal: | |
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Data de Publicação: | 2018 |
Tipo de documento: | Tese |
Idioma: | por |
Título da fonte: | Repositório Institucional da UFU |
Texto Completo: | https://repositorio.ufu.br/handle/123456789/21713 http://dx.doi.org/10.14393/ufu.te.2018.902 |
Resumo: | In order to elucidate the role of accounting in a scenario of corruption, this study aimed to explore how the quality of the accounting environment of countries is associated with the degree of perceived corruption. The sample of the survey lists 66 countries and a sum of 287,196 observations of companies between the periods of 2008 and 2015. It was verified that the accounting, political, economic and cultural environments exert influence in reducing the perceived degree of corruption. The variables considered by the literature as determinants for the reduction of perceived corruption, which did not provide consensus in previous studies, were the adoption of IFRS and the opacity of the results. In the present study, neither the adoption of IFRS nor the opacity of the results were statistically significant in the models tested. Alternatively, as a representative variable of the accounting environment, the perceived quality of accounting was pointed out as being one of the determinants in reducing corruption perceived in the present study. Increased disclosure and greater frequency of Big Four audits do not appear to be associated with perceived corruption. Therefore, the search for providing quality accounting information and reducing the levels of informational asymmetry are factors that may help to mitigate the corruption scenario. It is expected that the research contributes to the literature by proposing a better characterization of the accounting environment to mitigate the corruption scenario. For the accounting practice, it is expected to have indicated possible benefits of a better disclosure of the accounting information to strengthen the accounting environment and increase the sense of responsibility of the professionals. The thesis that the levels of perceived corruption of countries are influenced by their accounting environment, controlled economic, political and institutional and cultural factors was confirmed in this study. |
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A corrupção e o ambiente contábil dos paísesCorruption and the accounting environment of countriesCorrupção percebidaAmbiente contábilCorruption perceptionAccounting environmentIFRSContabilidadeContabilidade - NormasAccountingAuditoriaAuditCNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEISIn order to elucidate the role of accounting in a scenario of corruption, this study aimed to explore how the quality of the accounting environment of countries is associated with the degree of perceived corruption. The sample of the survey lists 66 countries and a sum of 287,196 observations of companies between the periods of 2008 and 2015. It was verified that the accounting, political, economic and cultural environments exert influence in reducing the perceived degree of corruption. The variables considered by the literature as determinants for the reduction of perceived corruption, which did not provide consensus in previous studies, were the adoption of IFRS and the opacity of the results. In the present study, neither the adoption of IFRS nor the opacity of the results were statistically significant in the models tested. Alternatively, as a representative variable of the accounting environment, the perceived quality of accounting was pointed out as being one of the determinants in reducing corruption perceived in the present study. Increased disclosure and greater frequency of Big Four audits do not appear to be associated with perceived corruption. Therefore, the search for providing quality accounting information and reducing the levels of informational asymmetry are factors that may help to mitigate the corruption scenario. It is expected that the research contributes to the literature by proposing a better characterization of the accounting environment to mitigate the corruption scenario. For the accounting practice, it is expected to have indicated possible benefits of a better disclosure of the accounting information to strengthen the accounting environment and increase the sense of responsibility of the professionals. The thesis that the levels of perceived corruption of countries are influenced by their accounting environment, controlled economic, political and institutional and cultural factors was confirmed in this study.Tese (Doutorado)Na busca por elucidar o papel da contabilidade em um cenário de corrupção, o presente estudo objetivou explorar como a qualidade do ambiente contábil dos países está associada ao grau de corrupção percebida. A amostra da pesquisa lista 66 países e uma soma de 287.196 observações de empresas entre os períodos de 2008 a 2015. Verificou-se que os ambientes contábeis, político, econômico e cultural exercem influência na redução do grau de corrupção percebida. As variáveis tidas pela literatura como determinantes para a redução da corrupção percebida, as quais não proporcionaram consenso em estudos anteriores, eram a adoção das IFRS e a opacidade dos resultados. No presente estudo, nem a adoção das IFRS e nem a opacidade dos resultados apresentaram significância estatística nos modelos testados. Alternativamente, como uma variável representativa do ambiente contábil, a qualidade percebida da contabilidade foi apontada como sendo um dos determinantes na redução da corrupção percebida no presente estudo. Maior extensão de disclosure e maior frequência de auditoria bigfour não parecem estar associados com a corrupção percebida. Portanto, a busca por proporcionar informações contábeis de qualidade e reduzir os níveis de assimetria informacional, são fatores que podem auxiliar na mitigação do cenário de corrupção. Espera-se que a pesquisa contribua com a literatura, ao propor uma melhor caracterização do ambiente contábil e sobre como ele pode auxiliar a mitigar o cenário de corrupção. Para a prática contábil, espera-se ter indicado possíveis benefícios de uma melhor evidenciação das informações contábeis para fortalecer o ambiente contábil e aumentar o senso de responsabilidade dos profissionais. A tese advogada de que os níveis de corrupção percebida dos países são influenciados pelo respectivo ambiente de Contabilidade, controlados os fatores econômicos, políticos e institucionais e culturais, se confirmou no presente estudo.Universidade Federal de UberlândiaBrasilPrograma de Pós-graduação em Ciências ContábeisLemes, Sirleihttp://lattes.cnpq.br/7794111440646268Andrade, Maria Elisabeth Moreira Carvalhohttp://lattes.cnpq.br/0096454436809091Costa, Patrícia de Souzahttp://lattes.cnpq.br/8022652632072207Nakao, Sílvio Hiroshihttp://lattes.cnpq.br/3032618801971599Takamatsu, Renata Turolahttp://lattes.cnpq.br/9856780316639852Botinha, Reiner Alves2018-07-04T19:30:04Z2018-07-04T19:30:04Z2018-06-22info:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/doctoralThesisapplication/pdfBOTINHA, Reiner Alves. A corrupção e o ambiente contábil dos países. 2018. 141 f. Tese (Doutorado em Ciências Contábeis) - Universidade Federal de Uberlândia, Uberlândia, 2018. DOI http://dx.doi.org/10.14393/ufu.te.2018.902.https://repositorio.ufu.br/handle/123456789/21713http://dx.doi.org/10.14393/ufu.te.2018.902porinfo:eu-repo/semantics/openAccessreponame:Repositório Institucional da UFUinstname:Universidade Federal de Uberlândia (UFU)instacron:UFU2018-07-04T19:30:05Zoai:repositorio.ufu.br:123456789/21713Repositório InstitucionalONGhttp://repositorio.ufu.br/oai/requestdiinf@dirbi.ufu.bropendoar:2018-07-04T19:30:05Repositório Institucional da UFU - Universidade Federal de Uberlândia (UFU)false |
dc.title.none.fl_str_mv |
A corrupção e o ambiente contábil dos países Corruption and the accounting environment of countries |
title |
A corrupção e o ambiente contábil dos países |
spellingShingle |
A corrupção e o ambiente contábil dos países Botinha, Reiner Alves Corrupção percebida Ambiente contábil Corruption perception Accounting environment IFRS Contabilidade Contabilidade - Normas Accounting Auditoria Audit CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS |
title_short |
A corrupção e o ambiente contábil dos países |
title_full |
A corrupção e o ambiente contábil dos países |
title_fullStr |
A corrupção e o ambiente contábil dos países |
title_full_unstemmed |
A corrupção e o ambiente contábil dos países |
title_sort |
A corrupção e o ambiente contábil dos países |
author |
Botinha, Reiner Alves |
author_facet |
Botinha, Reiner Alves |
author_role |
author |
dc.contributor.none.fl_str_mv |
Lemes, Sirlei http://lattes.cnpq.br/7794111440646268 Andrade, Maria Elisabeth Moreira Carvalho http://lattes.cnpq.br/0096454436809091 Costa, Patrícia de Souza http://lattes.cnpq.br/8022652632072207 Nakao, Sílvio Hiroshi http://lattes.cnpq.br/3032618801971599 Takamatsu, Renata Turola http://lattes.cnpq.br/9856780316639852 |
dc.contributor.author.fl_str_mv |
Botinha, Reiner Alves |
dc.subject.por.fl_str_mv |
Corrupção percebida Ambiente contábil Corruption perception Accounting environment IFRS Contabilidade Contabilidade - Normas Accounting Auditoria Audit CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS |
topic |
Corrupção percebida Ambiente contábil Corruption perception Accounting environment IFRS Contabilidade Contabilidade - Normas Accounting Auditoria Audit CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS |
description |
In order to elucidate the role of accounting in a scenario of corruption, this study aimed to explore how the quality of the accounting environment of countries is associated with the degree of perceived corruption. The sample of the survey lists 66 countries and a sum of 287,196 observations of companies between the periods of 2008 and 2015. It was verified that the accounting, political, economic and cultural environments exert influence in reducing the perceived degree of corruption. The variables considered by the literature as determinants for the reduction of perceived corruption, which did not provide consensus in previous studies, were the adoption of IFRS and the opacity of the results. In the present study, neither the adoption of IFRS nor the opacity of the results were statistically significant in the models tested. Alternatively, as a representative variable of the accounting environment, the perceived quality of accounting was pointed out as being one of the determinants in reducing corruption perceived in the present study. Increased disclosure and greater frequency of Big Four audits do not appear to be associated with perceived corruption. Therefore, the search for providing quality accounting information and reducing the levels of informational asymmetry are factors that may help to mitigate the corruption scenario. It is expected that the research contributes to the literature by proposing a better characterization of the accounting environment to mitigate the corruption scenario. For the accounting practice, it is expected to have indicated possible benefits of a better disclosure of the accounting information to strengthen the accounting environment and increase the sense of responsibility of the professionals. The thesis that the levels of perceived corruption of countries are influenced by their accounting environment, controlled economic, political and institutional and cultural factors was confirmed in this study. |
publishDate |
2018 |
dc.date.none.fl_str_mv |
2018-07-04T19:30:04Z 2018-07-04T19:30:04Z 2018-06-22 |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/doctoralThesis |
format |
doctoralThesis |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
BOTINHA, Reiner Alves. A corrupção e o ambiente contábil dos países. 2018. 141 f. Tese (Doutorado em Ciências Contábeis) - Universidade Federal de Uberlândia, Uberlândia, 2018. DOI http://dx.doi.org/10.14393/ufu.te.2018.902. https://repositorio.ufu.br/handle/123456789/21713 http://dx.doi.org/10.14393/ufu.te.2018.902 |
identifier_str_mv |
BOTINHA, Reiner Alves. A corrupção e o ambiente contábil dos países. 2018. 141 f. Tese (Doutorado em Ciências Contábeis) - Universidade Federal de Uberlândia, Uberlândia, 2018. DOI http://dx.doi.org/10.14393/ufu.te.2018.902. |
url |
https://repositorio.ufu.br/handle/123456789/21713 http://dx.doi.org/10.14393/ufu.te.2018.902 |
dc.language.iso.fl_str_mv |
por |
language |
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info:eu-repo/semantics/openAccess |
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openAccess |
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application/pdf |
dc.publisher.none.fl_str_mv |
Universidade Federal de Uberlândia Brasil Programa de Pós-graduação em Ciências Contábeis |
publisher.none.fl_str_mv |
Universidade Federal de Uberlândia Brasil Programa de Pós-graduação em Ciências Contábeis |
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reponame:Repositório Institucional da UFU instname:Universidade Federal de Uberlândia (UFU) instacron:UFU |
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Universidade Federal de Uberlândia (UFU) |
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UFU |
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Repositório Institucional da UFU |
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Repositório Institucional da UFU |
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Repositório Institucional da UFU - Universidade Federal de Uberlândia (UFU) |
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diinf@dirbi.ufu.br |
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