Ciências Contábeis

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http://repositorio.ufes.br/handle/10/17542
Programa de Pós-Graduação em Ciências Contábeis

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Navegando Ciências Contábeis por Assunto "Accounting"

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    Autuações fiscais federais e gerenciamento de resultados no Brasil
    (Universidade Federal do Espírito Santo, 2023-06-05) Vaz, Urias Otaviano; Almeida, José Elias Feres de; https://orcid.org/0000-0001-5220-0598; http://lattes.cnpq.br/0351268814121118; https://orcid.org/0000-0002-1377-5695; http://lattes.cnpq.br/6836151327723055; Marques, Vagner Antonio; https://orcid.org/0000000172104552; http://lattes.cnpq.br/8704491263853222; Bispo, Jorge de Souza; https://orcid.org/0000-0002-1845-2473; http://lattes.cnpq.br/9357659868811983; Reina, Donizete; https://orcid.org/0000-0001-6217-2324; http://lattes.cnpq.br/6775492728267435
    The objective of this study is to examine whether earnings management increase when there is an increase in federal tax fines (quantity and values) in economic sectors. The quantity and the values of tax fines issued annually, by economic sector, by the Receita Federal do Brasil (RFB), are made available in the annual oversight reports by the federal agency. The unbalanced sample is made up of 3,168 observations, from 349 companies listed on Brasil, Bolsa, Balcão S.A. [B³], between the years 2012 and 2021. The earnings management models used in this study include practices via discretionary accruals and via real activities. To date, no studies have been found that investigate the incentives for earnings management practices arising from economic sectors, according to the information provided by the RFB in its annual Reports, nor that carry out an analysis of possible relationships between variations in tax fines in Brazilian companies. Using the TOBIT estimator, after estimating earnings manipulation proxies, and classifying the companies in the sample as they appear in the economic sectors applied by the RFB, it was possible to find evidence of earnings management, whether via discretionary accruals or via real activities. Finally, it was found that in the positive variation in the quantity of oversight, there was a tendency to earnings manage through discretionary accruals, but when the increase variation was in oversight values, there were more results with significance in real activities
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    Reapresentação das demonstrações contábeis, honorários e mudança subsequente do auditor : evidências em empresas listadas na B3
    (Universidade Federal do Espírito Santo, 2022-07-25) Brandão, Carolini Verdan; Marques, Vagner Antônio; http://lattes.cnpq.br/8704491263853222; https://orcid.org/0000-0001-7210-4552; https://orcid.org/0000-0002-6745-8564; http://lattes.cnpq.br/9688424101291528; Almeida, José Elias Feres de; https://orcid.org/0000-0001-5220-0598; http://lattes.cnpq.br/0351268814121118; Dantas, José Alves; https://orcid.org/0000-0002-0577-7340; http://lattes.cnpq.br/4292408391743938
    This study aimed to verify the association between the financial restatements, the change of the auditor and the audit fees of listed companies in Brasil, Bolsa, Balcão (B3). Data from 323 non-financial companies (2701 firms/years), from 2010 to 2020, were analyzed through descriptive statistics, tests of differences between means, correlation analysis and regression with panel data using Software R . The results showed that companies that restated their financial statements tended to pay higher fees in the next year, in line with previous research that attributed the increase to "risk premium" charged by the auditor. Additionally, the change of auditor, type of audit firm, corporate governance segment and size of the company proved influential in the fees paid. The results also showed that companies that restated the financial statements and spended more with auditing are less likely to change the auditor voluntarily. Furthermore, the research showed that ROE volatility influences exchange decisions. The study has the potential to contribute with investors, auditors, regulators, members of audit and governance boards, as it presents evidence of potential empirical implications of resubmissions on subsequent audit contracts