68604

Mayse dos Reis Araujo
José Alves Dantas

Revista Contabilidade & Finanças

O objetivo deste artigo foi identificar fatores que determinam o posicionamento do auditor em relação à continuidade operacional de bancos em dificuldades financeiras. Esta pesquisa supre uma lacuna da literatura nacional sobre a posição dos auditores quanto à continuidade operacional na indústria bancária – relação sujeita ao conflito entre a premissa de informar o usuário sobre a continuidade operacional e o risco da profecia autorrealizável. Entender o contexto que explica a ação dos auditores em relação ao going concern na indústria bancária é importante para os agentes econômicos compreenderem se e como a auditoria contribui para um ambiente de confiança, credibilidade e segurança no mercado financeiro, considerando que o risco de continuidade deveria merecer posicionamento dos auditores a respeito, tendo em vista o seu papel de mitigar a assimetria informacional e os conflitos principal-agente. Os resultados da pesquisa contribuem para a atuação dos órgãos reguladores de mercado e da profissão, dos agentes econômicos interessados na divulgação financeira e dos próprios auditores para a compreensão e o aprimoramento dos trabalhos de auditoria em bancos. A metodologia usada foi a identificação dos casos de dificuldades financeiras na indústria bancária brasileira entre 1990 e 2018 e estimação de modelo logit para verificar os fatores determinantes do posicionamento sobre a continuidade operacional nesses casos. Os testes empíricos demonstraram que a propensão de o auditor se posicionar sobre a continuidade operacional de bancos em dificuldades financeiras está relacionada à importância do cliente, ao controle estatal, à aplicação da NBC TA 570 e aos indicadores de adequação do capital, qualidade dos ativos, rentabilidade e liquidez. Não foi confirmada relação com as firmas de auditoria Big N e a origem de capital nacional.

auditoria, bancos, continuidade operacional, dificuldades financeiras, relatório de auditoria

ARAUJO, M. D. R.; DANTAS, J. A. Posicionamento dos auditores sobre continuidade operacional em bancos em dificuldades financeiras. Revista Contabilidade & Finanças, v. 33, n. 90, p. 1-16, 2022.

Araujo, M. D. R., & Dantas, J. A. (2022). Posicionamento dos auditores sobre continuidade operacional em bancos em dificuldades financeiras. Revista Contabilidade & Finanças, 33(90), 1-16.

10.1590/1808-057x20221436.pt

https://www.spell.org.br/documentos/ver/68604/posicionamento-dos-auditores-sobre-continuidade-operacional-em-bancos-em-dificuldades-financeiras/i/pt-br

Artigo

Português

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