Auditorias governamentais afetam a oferta do transporte escolar nos municípios do Brasil?

Detalhes bibliográficos
Autor(a) principal: LINS, Ana Carolina de Araújo Cavalcanti
Data de Publicação: 2020
Tipo de documento: Dissertação
Idioma: por
Título da fonte: Biblioteca Digital de Teses e Dissertações da UFRPE
Texto Completo: http://www.tede2.ufrpe.br:8080/tede2/handle/tede2/8673
Resumo: This study examined the relationship between government audits in Brazil and municipal per capita spending on school transportation. The random selection of the audited municipalities allowed the identification of a control group that adequately represented the counterfactual of the treated group. This sample contains both the municipalities that were drawn and inspected as well as the non-drawn ones. As a result, we did not identify a relationship between the audited municipalities and an increase or decrease in student transportation expenses. Given the supplementary tests performed, the robustness of the estimates was assured, indicating that there is no empirical support for the existence of the investigated effects.
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spelling DUARTE, Gisléia BeniniMELO, André de SouzaSILVEIRA NETO, Raul da Motahttp://lattes.cnpq.br/8384296745178820LINS, Ana Carolina de Araújo Cavalcanti2022-09-30T17:40:16Z2020-03-13LINS, Ana Carolina de Araújo Cavalcanti. Auditorias governamentais afetam a oferta do transporte escolar nos municípios do Brasil?. 2020. 54 f. Dissertação (Programa de Pós-Graduação em Administração e Desenvolvimento Rural) - Universidade Federal Rural de Pernambuco, Recife.http://www.tede2.ufrpe.br:8080/tede2/handle/tede2/8673This study examined the relationship between government audits in Brazil and municipal per capita spending on school transportation. The random selection of the audited municipalities allowed the identification of a control group that adequately represented the counterfactual of the treated group. This sample contains both the municipalities that were drawn and inspected as well as the non-drawn ones. As a result, we did not identify a relationship between the audited municipalities and an increase or decrease in student transportation expenses. Given the supplementary tests performed, the robustness of the estimates was assured, indicating that there is no empirical support for the existence of the investigated effects.Este estudo examina a relação entre a auditoria governamental no Brasil e os gastos per capita municipais com o transporte escolar. Como os municípios auditados foram selecionados aleatoriamente, isso permitiu a identificação de um grupo de controle que representou adequadamente o contrafatual do grupo de tratados. Esta amostra contém tanto os municípios que foram sorteados e fiscalizados quanto os não sorteados. Como resultado, não identificamos relação entre os municípios auditados e aumento ou redução dos gastos por aluno com transporte escolar. Diante dos testes suplementares realizados, a robustez das estimativas foi assegurada, indicando que não há suporte empírico para a observação dos efeitos buscados.Submitted by Mario BC (mario@bc.ufrpe.br) on 2022-09-30T17:40:16Z No. of bitstreams: 1 Ana Carolina de Araujo Cavalcanti Lins.pdf: 811388 bytes, checksum: 8e5e07b227de88b5be8e8ed9385caa68 (MD5)Made available in DSpace on 2022-09-30T17:40:16Z (GMT). No. of bitstreams: 1 Ana Carolina de Araujo Cavalcanti Lins.pdf: 811388 bytes, checksum: 8e5e07b227de88b5be8e8ed9385caa68 (MD5) Previous issue date: 2020-03-13Coordenação de Aperfeiçoamento de Pessoal de Nível Superior - CAPESapplication/pdfporUniversidade Federal Rural de PernambucoPrograma de Pós-Graduação em Administração e Desenvolvimento RuralUFRPEBrasilDepartamento de AdministraçãoAuditoriaAuditoria governamentalTransporte escolarOUTROS::ADMINISTRACAO RURALAuditorias governamentais afetam a oferta do transporte escolar nos municípios do Brasil?info:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesis-14559930609208970600600600600-3020915585334755221-20204779261980290662075167498588264571info:eu-repo/semantics/openAccessreponame:Biblioteca Digital de Teses e Dissertações da UFRPEinstname:Universidade Federal Rural de Pernambuco (UFRPE)instacron:UFRPEORIGINALAna Carolina de Araujo Cavalcanti Lins.pdfAna Carolina de Araujo Cavalcanti Lins.pdfapplication/pdf811388http://www.tede2.ufrpe.br:8080/tede2/bitstream/tede2/8673/2/Ana+Carolina+de+Araujo+Cavalcanti+Lins.pdf8e5e07b227de88b5be8e8ed9385caa68MD52LICENSElicense.txtlicense.txttext/plain; charset=utf-82165http://www.tede2.ufrpe.br:8080/tede2/bitstream/tede2/8673/1/license.txtbd3efa91386c1718a7f26a329fdcb468MD51tede2/86732022-09-30 14:40:16.51oai:tede2: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Biblioteca Digital de Teses e Dissertaçõeshttp://www.tede2.ufrpe.br:8080/tede/PUBhttp://www.tede2.ufrpe.br:8080/oai/requestbdtd@ufrpe.br ||bdtd@ufrpe.bropendoar:2024-05-28T12:37:17.126683Biblioteca Digital de Teses e Dissertações da UFRPE - Universidade Federal Rural de Pernambuco (UFRPE)false
dc.title.por.fl_str_mv Auditorias governamentais afetam a oferta do transporte escolar nos municípios do Brasil?
title Auditorias governamentais afetam a oferta do transporte escolar nos municípios do Brasil?
spellingShingle Auditorias governamentais afetam a oferta do transporte escolar nos municípios do Brasil?
LINS, Ana Carolina de Araújo Cavalcanti
Auditoria
Auditoria governamental
Transporte escolar
OUTROS::ADMINISTRACAO RURAL
title_short Auditorias governamentais afetam a oferta do transporte escolar nos municípios do Brasil?
title_full Auditorias governamentais afetam a oferta do transporte escolar nos municípios do Brasil?
title_fullStr Auditorias governamentais afetam a oferta do transporte escolar nos municípios do Brasil?
title_full_unstemmed Auditorias governamentais afetam a oferta do transporte escolar nos municípios do Brasil?
title_sort Auditorias governamentais afetam a oferta do transporte escolar nos municípios do Brasil?
author LINS, Ana Carolina de Araújo Cavalcanti
author_facet LINS, Ana Carolina de Araújo Cavalcanti
author_role author
dc.contributor.advisor1.fl_str_mv DUARTE, Gisléia Benini
dc.contributor.referee1.fl_str_mv MELO, André de Souza
dc.contributor.referee2.fl_str_mv SILVEIRA NETO, Raul da Mota
dc.contributor.authorLattes.fl_str_mv http://lattes.cnpq.br/8384296745178820
dc.contributor.author.fl_str_mv LINS, Ana Carolina de Araújo Cavalcanti
contributor_str_mv DUARTE, Gisléia Benini
MELO, André de Souza
SILVEIRA NETO, Raul da Mota
dc.subject.por.fl_str_mv Auditoria
Auditoria governamental
Transporte escolar
topic Auditoria
Auditoria governamental
Transporte escolar
OUTROS::ADMINISTRACAO RURAL
dc.subject.cnpq.fl_str_mv OUTROS::ADMINISTRACAO RURAL
description This study examined the relationship between government audits in Brazil and municipal per capita spending on school transportation. The random selection of the audited municipalities allowed the identification of a control group that adequately represented the counterfactual of the treated group. This sample contains both the municipalities that were drawn and inspected as well as the non-drawn ones. As a result, we did not identify a relationship between the audited municipalities and an increase or decrease in student transportation expenses. Given the supplementary tests performed, the robustness of the estimates was assured, indicating that there is no empirical support for the existence of the investigated effects.
publishDate 2020
dc.date.issued.fl_str_mv 2020-03-13
dc.date.accessioned.fl_str_mv 2022-09-30T17:40:16Z
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dc.type.driver.fl_str_mv info:eu-repo/semantics/masterThesis
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dc.identifier.citation.fl_str_mv LINS, Ana Carolina de Araújo Cavalcanti. Auditorias governamentais afetam a oferta do transporte escolar nos municípios do Brasil?. 2020. 54 f. Dissertação (Programa de Pós-Graduação em Administração e Desenvolvimento Rural) - Universidade Federal Rural de Pernambuco, Recife.
dc.identifier.uri.fl_str_mv http://www.tede2.ufrpe.br:8080/tede2/handle/tede2/8673
identifier_str_mv LINS, Ana Carolina de Araújo Cavalcanti. Auditorias governamentais afetam a oferta do transporte escolar nos municípios do Brasil?. 2020. 54 f. Dissertação (Programa de Pós-Graduação em Administração e Desenvolvimento Rural) - Universidade Federal Rural de Pernambuco, Recife.
url http://www.tede2.ufrpe.br:8080/tede2/handle/tede2/8673
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dc.publisher.country.fl_str_mv Brasil
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