39210

Walther Bottaro de Lima Castro
Ivam Ricardo Peleias
Glauco Peres da Silva

Revista Contabilidade & Finanças

Este trabalho analisa os determinantes dos honorários de auditoria pagos por empresas listadas na BM&FBOVESPA. Os dados referentes às empresas listadas para 2012 mostram relação positiva entre honorários com as variáveis porte, complexidade do cliente e auditores Big N. O risco percebido pelo auditor demonstrou afetar os valores dos honorários de forma diferente nos clientes de maior e menor porte. Nos de menor porte, os resultados sugerem que o auditor cobre menores honorários de clientes mais alavancados e com maior risco, contrariando a hipótese de que o auditor cobraria maiores honorários como prêmio pelo risco assumido. Já nos de maior porte, os resultados demonstram que clientes com maior risco, medido pela liquidez e alavancagem, ou com maiores práticas de governança, tendem a gastar mais com auditoria. Quanto à troca do auditor, os resultados apontaram que clientes maiores pagam menos no primeiro ano de auditoria. Esses resultados qualificam os achados de Hallak e Silva (2012), sugerindo a necessidade de novas pesquisas com bases temporalmente mais extensas.

Big N, despesas de auditoria, honorários de auditoria

CASTRO, W. B. L.; PELEIAS, I. R.; SILVA, G. P. Determinantes dos Honorários de Auditoria: um Estudo nas Empresas Listadas na BM&FBOVESPA, Brasil. Revista Contabilidade & Finanças, v. 26, n. 69, p. 261-273, 2015.

Castro, W. B. L., Peleias, I. R., & Silva, G. P. (2015). Determinantes dos Honorários de Auditoria: um Estudo nas Empresas Listadas na BM&FBOVESPA, Brasil. Revista Contabilidade & Finanças, 26(69), 261-273.

10.1590/1808-057x201501560

https://www.spell.org.br/documentos/ver/39210/determinantes-dos-honorarios-de-auditoria--um-estudo-nas-empresas-listadas-na-bm-fbovespa--brasil/i/pt-br

Artigo

Português

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