Paulo Roberto da Cunha

Qualidade da informação contábil em empresas familiares: influência dos níveis diferenciados de governança da BM&FBovespa, tamanho e independência do conselho de administração

The study aimed to analyze between families of different economic sectors of the BMF relevance (Ohlson, 1995). In relation to corporate governance, it is concluded that the adoption of different levels of governance BM&FBovespa and greater independence of the board influence to greater persistence, conservatism, opportunism and relevance of accounting information occurs. However, it was not possible to conclude that the size of the board influences the quality of accounting information.

Recomendações aos comitês de auditoria em empresas brasileiras

The study analyzes the relationship between the characteristics of the audit committee and the deficiencies of internal control in Brazilian companies. The study sample comprised about 73 companies that adopted audit committee in the period from 2010 to 2015. We applied information entropy analysis, descriptive statistics and multiple linear regression. The results showed that companies that have at least three members in the audit committee, in relation to those with less than three members, have significantly reduced internal control deficiencies. This result strengthens the prerogative of regulatory bodies to adopt a minimum of three members for the audit committee for Brazilian companies, contributing to the reduction of deficiencies in internal control.

MULTIPLE INTELLIGENCES: ANALYSIS OF THE ACCOUNTING COURSES, BUSINESS ADMINISTRATION AND ECONOMICS STUDENTS AT THE UNIVERSIDADE FEDERAL DO RIO GRANDE - FURG

This research aimed to identify if there is relationship between multiple intelligences of Gardner and characteristics of students in: accounting, business administration and economics from the Universidade Federal do Rio Grande FURG (age, course, genre, beginner / finishing the course). Through field research, descriptive and quantitative. We used the canonical correlation technique for data analysis. We obtained 182 responses among the three researched courses and the main results indicate that the logical-mathematical intelligence stood out in the course of accounting, interpersonal and intrapersonal in business administration course and language in the course of economy. The results indicate that there is a relation between the two sets of variables, the canonical function 1, statistically significant at 95%, the explanatory power is considered moderate, and variable logical-mathematical intelligence and gender have the most influence among the variables in the amount of model explanation. For future research we recommend the inclusion of new courses and variables in order to refine the model and increase the strength of the association. For future research we recommend the inclusion of new courses and variables in order to refine the model and increase the strength of association, also conducting studies to develop teaching methodologies that enhance multiple intelligences.

Deficiências de Auditoria nos Relatórios de Inspeção do PCAOB: Uma Análise das Empresas de Auditoria Brasileiras e Norte Americanas

Resumo O estudo objetiva analisar as inspecoes realizadas pelo PCAOB em empresas de auditoria brasileiras e norte americanas. Devido a uma serie de implicacoes sobre os relatorios financeiros a Lei Sarbanes Oxley (SOX) de 2002 foi criado o PCAOB para realizar inspecoes de auditoria. Para tanto, desenvolveu-se a pesquisa aplicando metodo de analise de conteudo nos relatorios de inspecao divulgados pelo PCAOB no periodo de 2010 a 2012. Os relatorios de inspecao apresentam deficiencias de auditoria, demonstrando a natureza e a gravidade destas. Os dados foram analisados e categorizados com base na SOX (2002) e em estudos de Roybarck (2006) e Church e Shefchik (2012). Foram utilizadas categorias sobre procedimentos e condutas das inspecoes, deficiencias comuns relacionadas aos US GAAPs e deficiencias de auditoria. Os resultados apontam que as deficiencias identificadas foram diminuindo ao longo do tempo, comparando com estudos anteriores. As informacoes apresentadas nos relatorios indicam maior detalhamento para as empresas americanas. As conclusoes revelam que ao longo do tempo as empresas de auditoria obtiveram uma melhor qualidade, apresentando menos deficiencias. Acredita-se que esse procedimento realizado pelo PCAOB pode contribuir para a qualidade da auditoria, uma vez que as empresas de auditoria mencionam que consideram e analisam as fiscalizacoes e inspecoes do PCAOB em seus planejamentos de auditoria.

Relationship between the characteristics of the audit committee to the level of disclosure of intellectual capital

This study aimed to investigate the relationship between thecharacteristics of the audit committee and disclosure of intellectual capitalin Brazilian companies of BM&FBovespa. For that 46 companies ofBM&FBovespa were analyzed during 2012. The variables representing thecharacteristics of the audit committee were collected on reference forms ofbusiness and control variables were collected in Economatica ®. The informationto compose the level of disclosure of intellectual capital were collected inadministration reports and notes to the financial statements. The data wereanalyzed by multiple regression analysis. The results indicate a positive andsignificant relationship between the size of the audit committee and the levelsof disclosure and the general human intellectual capital. There is also apositive and significant relationship between ownership of the members of theaudit committee and the level of disclosure of relational intellectual capital.We can also conclude that despite the importance of managing and disseminatingintellectual capital as highlighted in the literature, Brazilian companies havea low level of disclosure. Full Paper PDF: http://www.contecsi.fea.usp.br/envio/11contecsi-files/papers/610/submission/director/610-2387-1-DR.pdf

Audit Deficiencies in the PCAOBs inspections reports: an analysis in Brazilian and American audit firms

The study analyzes the PCAOB´sinspectionsconducted in Brazilian and U.S. auditing firms. With a number of implicationsover financial reporting as Sarbanes Oxley Act (SOX) of 2002 was created thePCAOB to conduct inspections of audit firms. For this, we developed theresearch applying content analysis in PCAOB inspections reports in the period2010-2012 . The inspection reports have audit disabilities, showing the natureand gravity. Data were analyzed and categorized based on the SOX (2002) andstudies Roybarck (2006) and Church and Shefchik (2012). Categories ofprocedures and conducts inspections , common defects related to U.S. GAAP andaudit deficiencies were used . The results indicate that the deficiencesidentified have been decreasing over time, compared with previous studies. Theinformation presented in the reports indicate greater detail for americancompanies. The findings show that over time the audit firms are getting abetter quality, with less disability. It is believed that this procedureperformed by the PCAOB can contribute to audit quality, since audit firmsmention that consider and review the audits and inspections of PCAOB auditingin their planning. Full Paper PDF: http://www.contecsi.fea.usp.br/envio/11contecsi-files/papers/750/submission/director/750-2462-1-DR.pdf

SCIENTIFIC PRODUCTION ANALYSIS ABOUT BUDGET ON THE BRAZILIAN PERIODIC’S QUALIS CAPES

The budget is a tool of management accounting used by several companies, including as ameans of evaluating of the manager performance. It has been widely researched in academia,under various optics. The study aims to identify the characteristics related with generalaspects like authorship, references and universities on scientific production budget in articlespublished in Brazilian journals of Qualis CAPES. We selected 52 journals of Administration,Accounting,Tourism and the respective editions published. The 63 identified articlescontaining the words “budget” in their title, abstract and/or keywords were analyzed. Theanalyzes were performed by means of tables and elaborate networks through softwareUNICET®, observing on the general aspects of articles, authorship, references of publicationsand universities. The study results showed that the inclusion of the theme was constant injournals from the year 2002. Most publications in journals occurred in the stratum B3 and B4of the Qualis CAPES, but it can be concluded that the issue sparked interest in differentperiodicals. It was found that 131 authors and 41 universities are involved in publications,notably the University of Sao Paulo. This university occupies the central position in relationto the larger number of authors linked. It was further found the prevalence in using Brazilianreference books such as the use of type bibliography. The authors further referenced are thosethat have textbooks on management accounting, cost, budget and controlling. It wasconcluded that the research budget in national journals have shown steady growth andattracted attention of academia. Further, the topic gives rise to new possibilities of analysis,for example, to understand how the budgeting process occurs in a greater number of Brazilianorganization.

AUDITORIA INDEPENDENTE E A QUALIDADE DA INFORMAÇÃO NA DIVULGAÇÃO DAS DEMONSTRAÇÕES CONTÁBEIS: ESTUDO COMPARATIVO ENTRE EMPRESAS BRASILEIRAS AUDITADAS PELAS BIG FOUR E NÃO BIG FOUR

A atuacao da auditoria independente ao examinar e opinar sobre as demonstracoes contabeis pode contribuir na contencao de eventuais gerenciamentos de resultados por parte dos gestores, reduzindo ainda a assimetria informacional existente entre gestores e stakeholders e permitindo que as partes interessadas possam verificar a validade da divulgacao. Varios estudos apontam que o tamanho da firma de auditoria reflete em um trabalho de maior qualidade. Por extensao, acredita-se que quanto maior a firma de auditoria menor sera o nivel de Gerenciamento de Resultados (GR) na empresa auditada, dada a sua maior competencia tecnica e grau de independencia. Desta forma, o objetivo do estudo e verificar se os niveis de gerenciamento de resultado se apresentam diferentes para empresas brasileiras auditadas por firmas de auditoria Big Four e nao Big Four . Utilizou-se pesquisa descritiva com abordagem quantitativa. A amostra e composta por 329 empresas de capital aberto listadas na BM&FBovespa segregada em dois grupos: 246 empresas auditadas pelas Big Four e 83 empresas nao auditadas pelas Big Four . Os resultados evidenciaram que a qualidade da informacao contabil nas empresas auditadas pelas Big Four nao apresentaram niveis de GR significativamente diverso das empresas auditadas pelas demais firmas de auditorias.

Reflexo da adoção da Lei 11.638/07 e da Medida Provisória 449/08 nos Indicadores Econômico-Financeiros das Empresas Listadas no Segmento de Fios e Tecidos na BM&FBOVESPA

O objetivo deste estudo e verificar se houve impacto estatisticamente significativo nos indicadores economico-financeiros das empresas listadas no segmento de fios e tecidos da BM&FBovespa com a adocao da lei 11.638/07 e Medida Provisoria (MP) 449/08. A pesquisa se classifica como um estudo descritivo e exploratorio, por meio de uma pesquisa documental e de carater quantitativo. Para a coleta dos dados foi utilizado a base de dados Economatica de onde foram extraidos os indicadores economico-financeiros das demonstracoes financeiras consolidadas referentes aos exercicios de 2005 a 2010. Foram calculadas as medias aritmeticas dos indicadores economico-financeiros de 2005 a 2007 e de 2008 a 2010 e tambem a media aritmetica destas variaveis com a exclusao dos indicadores economico-financeiros de 2008. A aplicacao do teste de normalidade de Shapiro-Wilk testou quais variaveis apresentam distribuicao normal dos dados para a aplicacao do teste parametrico de T-Student para amostra emparelhadas. Para as demais variaveis que nao apresentaram normalidade aplicou-se o teste nao-parametrico de Wilcoxon . Ambos os testes revelam o grau de significância entre as diferencas das medias dos indicadores economico-financeiros antes e apos as referidas leis. Conclui-se que nao houve impacto estatisticamente significativo nos indicadores economico-financeiros das empresas pesquisadas com a adocao da lei 11.638.07 e a MP 449/08

O Mercado de Trabalho na Percepção dos Concluintes do Curso de Ciências Contábeis

EnglishThe relationship between education in accounting and the requirements of the labor market have been the subject of several studies. In this sense, the purpose this study is to identify the perceptions of graduating students in Accounting with regard to labor market opportunities. The research is characterized as descriptive with quantitative approach. The study was carried out through a questionnaire consisting of closed questions to institutions of higher education from the west of Santa Catarina state. Faculdade de Itapiranga (FAI Faculdades), Universidade do Estado de Santa Catarina (UNOESC), Universidade Comunitaria da Regiao de Chapeco (UNICHAPECO) and Faculdades Empresarial de Chapeco (Uceff Faculdades) were the institutions which participated in the research. The results analysis was performed by using descriptive statistics. The research findings suggest that higher education in accounting sciences has a positive impact on the inflow of students into the labor market, and also indicate that academics had as a primary difficulty, when entering the professional area, their inexperience in the accounting area. portuguesA relacao entre o ensino em contabilidade e as exigencias do mercado de trabalho tem sido objeto de diversas pesquisas. Neste sentido, o objetivo deste estudo e identificar a percepcao dos concluintes do curso de Ciencias Contabeis relativamente as oportunidades do mercado de trabalho. A pesquisa e caracterizada como descritiva com abordagem quantitativa. O estudo foi realizado por meio da aplicacao de um questionario composto de perguntas fechadas as instituicoes de ensino superior do oeste do estado de Santa Catarina. Participaram da pesquisa as instituicoes Faculdade de Itapiranga (FAI Faculdades), Universidade do Estado de Santa Catarina (UNOESC), Universidade Comunitaria da Regiao de Chapeco (UNOCHAPECO) e Faculdade Empresarial de Chapeco (Uceff Faculdades). A analise dos resultados foi efetuada por meio de estatistica descritiva. Os achados da pesquisa apontam que o ensino superior em Ciencias Contabeis tem impacto positivo sobre o ingresso dos academicos no mercado de trabalho, indicam tambem que os academicos tiveram como principal dificuldade, ao ingressarem na area profissional, a inexperiencia na area de formacao.