Relação entre Relatórios de Auditoria Modificados, Gerenciamento de Resultados e Tamanho da Firma de Auditoria: Evidências em Empresas Brasileiras Abertas Outros Idiomas

ID:
51214
Periódico:
Resumo:
Este artigo examina a relação entre o gerenciamento de resultado (GR) e as principais variáveis de auditoria (o tamanho da empresa de auditoria e o seu relatório) em um painel balanceado de empresas brasileiras listadas durante o período 2012-2015. Nós estimamos o GR através dos modelos de Kasznik (1999) e de Kothari, Leone e Wasley (2005). O resultado é que níveis maiores de provisões discricionárias aumentam as chances de receber um parecer de auditoria qualificado. A relação negativa entre as qualificações e a presença de um auditor do tipo Big4 é explicada pela capacidade deste de inibir práticas de GR e pelas características financeiras de seus clientes.
Citação ABNT:
TOMMASETTI, R.; SANTOS, N. M. B.; MACEDO, M. A. S.; SARLO NETO, A. Relationship between Modified Audit Opinion, Earnings Management and Auditor Size: Evidence from Brazil . Pensar Contábil, v. 20, n. 72, p. 50-57, 2018.
Citação APA:
Tommasetti, R., Santos, N. M. B., Macedo, M. A. S., & Sarlo Neto, A. (2018). Relationship between Modified Audit Opinion, Earnings Management and Auditor Size: Evidence from Brazil . Pensar Contábil, 20(72), 50-57.
Link Permanente:
http://www.spell.org.br/documentos/ver/51214/relacao-entre-relatorios-de-auditoria-modificados--gerenciamento-de-resultados-e-tamanho-da-firma-de-auditoria--evidencias-em-empresas-brasileiras-abertas/i/pt-br
Tipo de documento:
Artigo
Idioma:
Inglês
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