Use este identificador para citar ou linkar para este item: http://rebacc.crcrj.org.br/handle/123456789/2542
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dc.creatorBruna Teixeira; Universidade Federal de Santa Catarina - UFSC-
dc.creatorRaphael Vinicius Weigert Camargo; Universidade Federal de Santa Catarina - UFSC-
dc.creatorErnesto Fernando Rodrigues Vicente; Universidade Federal de Santa Catarina - UFSC-
dc.date2016-04-08-
dc.date.accessioned2016-12-09T17:30:55Z-
dc.date.available2016-12-09T17:30:55Z-
dc.identifierhttp://revista.crcsc.org.br/revista/ojs-2.2.3-06/index.php/CRCSC/article/view/2177-
dc.identifier.urihttp://rebacc.crcrj.org.br/handle/123456789/2542-
dc.descriptionThis study aims at identifying which characteristics of the Audit Committee are related to the quality of independent audit companies listed in differentiated corporate governance levels of BM & FBovespa. The research is descriptive, quantitative and documentary. The data were obtained in public reports of 57 companies in 2013 and they were analyzed through multiple linear regression. In order to measure the quality of the audit, the IQUA model proposed by Braunbeck (2010) was adopted. Analyzing the results one can infer that the best quality audit is obtained in companies that have audit committees with members who have knowledge in accounting and finance; and also members who work in the approval of non-audit services and adopt procedures to receive and handle the complaints. On the other hand, companies with committees responsible for the efficiency and effectiveness of internal controls tend to have lower quality audit. Among the control variables it was observed that companies with greater total assets, belonging to the level 1 or level 2 of corporate governance and had growth in its assets are related to lower quality audit.-
dc.descriptionA identificação de quais características do comitê de auditoria estão relacionadas com a qualidade da auditoria independente, nas empresas listadas nos níveis diferenciados de governança corporativa da BM&FBovespa, é o objetivo deste estudo. A pesquisa caracteriza-se como descritiva, documental e quantitativa. Os dados foram obtidos nos relatórios públicos de 57 empresas do ano de 2013 e analisados por meio de regressão linear múltipla. Para mensurar a qualidade da auditoria adotou-se o modelo IQUA, proposto por Braunbeck (2010). Da análise dos resultados pode-se inferir que a auditoria de melhor qualidade é obtida em empresas que possuem comitês de auditoria cujos membros tenham conhecimento em contabilidade e finanças; que atuam na aprovação de serviços de não auditoria e que adotam procedimentos para receber e tratar queixas. Por outro lado, empresas com comitês responsáveis pela eficiência e eficácia dos controles internos tendem a apresentar auditoria de menor qualidade. Dentre as variáveis de controle observou-se que empresas com ativo total maior, pertencentes ao nível 1 ou ao nível 2 de governança corporativa, e que tiveram crescimento em seu ativo, estão relacionadas com auditoria de menor qualidade.-
dc.formatapplication/force-download-
dc.languagept-
dc.publisherREVISTA CATARINENSE DA CIÊNCIA CONTÁBIL-
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dc.sourceREVISTA CATARINENSE DA CIÊNCIA CONTÁBIL; Vol. 15, No 44 (2016): Janeiro-Abril; p. 60-74-
dc.subjectAudit committee; Audit committee characteristics; Audit quality.-
dc.subjectContabilidade; Auditoria; Governança Corporativa.-
dc.subjectComitê de auditoria; Características do comitê de auditoria; Qualidade da auditoria.-
dc.titleRelationship between audit committee characteristics and independent audit quality-
dc.titleRelação entre as características do comitê de auditoria e a qualidade da auditoria independente - DOI: http://dx.doi.org/10.16930/2237-7662/rccc.v15n44p60-74-
Aparece nas coleções:Revista Catarinense de Contabilidade (CRCSC)

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