Estudo sobre a alteração do conteúdo dos pareceres de auditoria independente após a adoção da lei 11.638/2007
Autor(a) principal: | |
---|---|
Data de Publicação: | 2011 |
Tipo de documento: | Dissertação |
Idioma: | por |
Título da fonte: | Biblioteca Digital de Teses e Dissertações do Mackenzie |
Texto Completo: | http://dspace.mackenzie.br/handle/10899/26235 |
Resumo: | The primary goal of this study is to verify whether there have been any changes in the reports issued by independent auditors after the adoption of Act Number 11638/2007. The sample is composed of non-financial listed companies whose shares are traded on the Bovespa (São Paulo Stock Exchange) with released Financial Statements in the period between 2006 and 2009, totaling 449 companies with 1.796 observations, whose data was extracted from the database of the CVM (Brazilian Securities and Exchange Commission). The auditors reports were analyzed as divided among the Big Four auditing firms, i.e., Deloitte Touche Tohmatsu;Ernst & Young; PricewaterhouseCoopers and KPMG, and the Non Big Four representing the other auditing firms. The conclusion was that the contents of the auditors reports maintained the same standards along the four fiscal years considering the following types of reports:unqualified; qualified; disclaimer of opinion and adverse opinion. Particular attention was given to the utilization of emphasis paragraphs which may be found in unqualified and qualified reports pointing out that the observations therein contained referred several times to uncertainties which would not have had any impact on the financial statements. It was also identified that the majority of the open capital companies chose to hire the Big Four during the period analyzed, moreover, the Non Big Four appeared to be more conservative, because they presented a significantly higher level of observations as compared with the Big Four.The collected data suggested that the Non Big Four have greater independence in the development of their auditing work, expressing their opinion in a more forceful manner, even if unfavorable to the audited company. However, we must question whether the Big Four issue almost all their opinions as unqualified because the companies hiring them are large corporations and, consequently, have more strict requirements through their audit committees with the necessary internal controls, or if the Big Four are, apparently, more dependent on their contracting companies thus suffering pressure to issue unqualified opinion reports due to agency conflicts, since the hiring company is responsible for the fees paid to the audit firms. |
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2016-03-15T19:32:31Z2020-05-28T18:17:23Z2012-01-192020-05-28T18:17:23Z2011-11-04http://dspace.mackenzie.br/handle/10899/26235The primary goal of this study is to verify whether there have been any changes in the reports issued by independent auditors after the adoption of Act Number 11638/2007. The sample is composed of non-financial listed companies whose shares are traded on the Bovespa (São Paulo Stock Exchange) with released Financial Statements in the period between 2006 and 2009, totaling 449 companies with 1.796 observations, whose data was extracted from the database of the CVM (Brazilian Securities and Exchange Commission). The auditors reports were analyzed as divided among the Big Four auditing firms, i.e., Deloitte Touche Tohmatsu;Ernst & Young; PricewaterhouseCoopers and KPMG, and the Non Big Four representing the other auditing firms. The conclusion was that the contents of the auditors reports maintained the same standards along the four fiscal years considering the following types of reports:unqualified; qualified; disclaimer of opinion and adverse opinion. Particular attention was given to the utilization of emphasis paragraphs which may be found in unqualified and qualified reports pointing out that the observations therein contained referred several times to uncertainties which would not have had any impact on the financial statements. It was also identified that the majority of the open capital companies chose to hire the Big Four during the period analyzed, moreover, the Non Big Four appeared to be more conservative, because they presented a significantly higher level of observations as compared with the Big Four.The collected data suggested that the Non Big Four have greater independence in the development of their auditing work, expressing their opinion in a more forceful manner, even if unfavorable to the audited company. However, we must question whether the Big Four issue almost all their opinions as unqualified because the companies hiring them are large corporations and, consequently, have more strict requirements through their audit committees with the necessary internal controls, or if the Big Four are, apparently, more dependent on their contracting companies thus suffering pressure to issue unqualified opinion reports due to agency conflicts, since the hiring company is responsible for the fees paid to the audit firms.O presente estudo teve como objetivo principal verificar se houve alteração nos pareceres emitidos pelas auditorias independentes após adoção da Lei 11.638/2007. A amostra foi composta por companhias abertas, não financeiras, com ações negociadas na Bovespa, as quais apresentaram Demonstrações Contábeis no período de 2006 a 2009, totalizando 449 empresas geradoras de 1.796 observações, cujos dados foram extraídos do banco de dados da CVM Comissão de Valores Mobiliários. Foi realizada uma análise de conteúdo nos pareceres de auditoria, segregados entre firmas de auditoria Big Four, ou seja, Deloitte Touche Tohmatsu; Ernst & Young; PricewaterhouseCoopers e KPMG, e Non Big Four, que representaram as outras empresas de auditoria. Constatou-se que o conteúdo dos pareceres de auditoria manteve o mesmo padrão ao longo dos quatro exercícios analisados, considerando os tipos de pareceres: sem ressalvas; com ressalvas; com abstenção de opinião e com parecer adverso. Observou-se vasta utilização dos parágrafos de ênfase, que podem constar em pareceres com, ou sem ressalvas, destacando que as observações neles contidas se referiam muitas vezes a incertezas que não trariam impacto nas demonstrações contábeis. Identificouse,também, que a maioria das companhias abertas optou pela contratação das Big Four durante o período analisado, e, ainda, que as firmas de auditoria Non Big Four se mostraram mais conservadoras, pois apresentaram um nível de observações em seus pareceres, significativamente, superior as das Big Four. Os dados sugerem que as Non Big Four têm mais independência na realização do trabalho de auditoria, pois expressaram sua opinião de forma mais contundente ainda que desfavorável à companhia auditada. No entanto,vale questionar se as Big Four emitem quase a totalidade de seus pareceres sem ressalva,porque as companhias que as contratam são grandes corporações e, consequentemente,possuem um regime de governança mais rigoroso através da existência de comitê de auditoria com os devidos controles internos, ou se as Big Four têm, aparentemente, maior dependência das companhias que as contratam e sofrem pressão para que seus pareceres sejam emitidos sem ressalvas devido ao conflito de agência, já que a companhia contratante é responsável pelos honorários das firmas de auditoria.Fundo Mackenzie de Pesquisaapplication/pdfporUniversidade Presbiteriana MackenzieControladoria EmpresarialUPMBRCiências Contábeisauditoriapareceres de auditoresconvergência contábilauditingauditors reportsaccounting convergenceCNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEISEstudo sobre a alteração do conteúdo dos pareceres de auditoria independente após a adoção da lei 11.638/2007info:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisFormigoni, Henriquehttp://lattes.cnpq.br/7989666444257591Antunes, Maria Thereza Pompahttp://lattes.cnpq.br/6278852648499064Niyama, Jorge Katsumihttp://lattes.cnpq.br/8414181237081323http://lattes.cnpq.br/6872551753321399Sena, Sandra Regina Siqueira dehttp://tede.mackenzie.br/jspui/retrieve/3165/Sandra%20Regina%20Siqueira%20de%20Sena.pdf.jpghttp://tede.mackenzie.br/jspui/bitstream/tede/885/1/Sandra%20Regina%20Siqueira%20de%20Sena.pdfinfo:eu-repo/semantics/openAccessreponame:Biblioteca Digital de Teses e Dissertações do Mackenzieinstname:Universidade Presbiteriana Mackenzie (MACKENZIE)instacron:MACKENZIEOREORE.xmltext/xml2731http://dspace.mackenzie.br/bitstream/10899/26235/1/ORE.xml0c7ba9f6b0cb1d11aaa7189ad8f88becMD5110899/262352020-05-28 15:17:23.327Biblioteca Digital de Teses e Dissertaçõeshttp://tede.mackenzie.br/jspui/PRI |
dc.title.por.fl_str_mv |
Estudo sobre a alteração do conteúdo dos pareceres de auditoria independente após a adoção da lei 11.638/2007 |
title |
Estudo sobre a alteração do conteúdo dos pareceres de auditoria independente após a adoção da lei 11.638/2007 |
spellingShingle |
Estudo sobre a alteração do conteúdo dos pareceres de auditoria independente após a adoção da lei 11.638/2007 Sena, Sandra Regina Siqueira de auditoria pareceres de auditores convergência contábil auditing auditors reports accounting convergence CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS |
title_short |
Estudo sobre a alteração do conteúdo dos pareceres de auditoria independente após a adoção da lei 11.638/2007 |
title_full |
Estudo sobre a alteração do conteúdo dos pareceres de auditoria independente após a adoção da lei 11.638/2007 |
title_fullStr |
Estudo sobre a alteração do conteúdo dos pareceres de auditoria independente após a adoção da lei 11.638/2007 |
title_full_unstemmed |
Estudo sobre a alteração do conteúdo dos pareceres de auditoria independente após a adoção da lei 11.638/2007 |
title_sort |
Estudo sobre a alteração do conteúdo dos pareceres de auditoria independente após a adoção da lei 11.638/2007 |
author |
Sena, Sandra Regina Siqueira de |
author_facet |
Sena, Sandra Regina Siqueira de |
author_role |
author |
dc.contributor.advisor1.fl_str_mv |
Formigoni, Henrique |
dc.contributor.advisor1Lattes.fl_str_mv |
http://lattes.cnpq.br/7989666444257591 |
dc.contributor.referee1.fl_str_mv |
Antunes, Maria Thereza Pompa |
dc.contributor.referee1Lattes.fl_str_mv |
http://lattes.cnpq.br/6278852648499064 |
dc.contributor.referee2.fl_str_mv |
Niyama, Jorge Katsumi |
dc.contributor.referee2Lattes.fl_str_mv |
http://lattes.cnpq.br/8414181237081323 |
dc.contributor.authorLattes.fl_str_mv |
http://lattes.cnpq.br/6872551753321399 |
dc.contributor.author.fl_str_mv |
Sena, Sandra Regina Siqueira de |
contributor_str_mv |
Formigoni, Henrique Antunes, Maria Thereza Pompa Niyama, Jorge Katsumi |
dc.subject.por.fl_str_mv |
auditoria pareceres de auditores convergência contábil |
topic |
auditoria pareceres de auditores convergência contábil auditing auditors reports accounting convergence CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS |
dc.subject.eng.fl_str_mv |
auditing auditors reports accounting convergence |
dc.subject.cnpq.fl_str_mv |
CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS |
description |
The primary goal of this study is to verify whether there have been any changes in the reports issued by independent auditors after the adoption of Act Number 11638/2007. The sample is composed of non-financial listed companies whose shares are traded on the Bovespa (São Paulo Stock Exchange) with released Financial Statements in the period between 2006 and 2009, totaling 449 companies with 1.796 observations, whose data was extracted from the database of the CVM (Brazilian Securities and Exchange Commission). The auditors reports were analyzed as divided among the Big Four auditing firms, i.e., Deloitte Touche Tohmatsu;Ernst & Young; PricewaterhouseCoopers and KPMG, and the Non Big Four representing the other auditing firms. The conclusion was that the contents of the auditors reports maintained the same standards along the four fiscal years considering the following types of reports:unqualified; qualified; disclaimer of opinion and adverse opinion. Particular attention was given to the utilization of emphasis paragraphs which may be found in unqualified and qualified reports pointing out that the observations therein contained referred several times to uncertainties which would not have had any impact on the financial statements. It was also identified that the majority of the open capital companies chose to hire the Big Four during the period analyzed, moreover, the Non Big Four appeared to be more conservative, because they presented a significantly higher level of observations as compared with the Big Four.The collected data suggested that the Non Big Four have greater independence in the development of their auditing work, expressing their opinion in a more forceful manner, even if unfavorable to the audited company. However, we must question whether the Big Four issue almost all their opinions as unqualified because the companies hiring them are large corporations and, consequently, have more strict requirements through their audit committees with the necessary internal controls, or if the Big Four are, apparently, more dependent on their contracting companies thus suffering pressure to issue unqualified opinion reports due to agency conflicts, since the hiring company is responsible for the fees paid to the audit firms. |
publishDate |
2011 |
dc.date.issued.fl_str_mv |
2011-11-04 |
dc.date.available.fl_str_mv |
2012-01-19 2020-05-28T18:17:23Z |
dc.date.accessioned.fl_str_mv |
2016-03-15T19:32:31Z 2020-05-28T18:17:23Z |
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info:eu-repo/semantics/publishedVersion |
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info:eu-repo/semantics/masterThesis |
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masterThesis |
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Ciências Contábeis |
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