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Doctoral Thesis
DOI
10.11606/T.12.2010.tde-04112010-161444
Document
Author
Full name
Guillermo Oscar Braunbeck
E-mail
Institute/School/College
Knowledge Area
Date of Defense
Published
São Paulo, 2010
Supervisor
Committee
Carvalho, Luiz Nelson Guedes de (President)
Antunes, Jeronimo
Costa, Fábio Moraes da
Lima, Iran Siqueira
Weffort, Elionor Farah Jreige
Title in Portuguese
Determinantes da qualidade das auditorias independentes no Brasil
Keywords in Portuguese
Auditoria externa
Contabilidade financeira
Governança corporativa
Mercado aberto
Abstract in Portuguese
O propósito deste estudo é investigar os potenciais determinantes da qualidade das auditorias no Brasil. Seus determinantes foram definidos a partir da abordagem teórica oferecida pelo modelo de Arruñada (1997), expandido na dimensão de competência profissional dos auditores. Adicionalmente, no sentido de se testar, empiricamente, os determinantes da qualidade das auditorias realizadas nas empresas listadas na Bovespa no período de 1998 a 2008, um construto inédito (o Índice de Qualidade das Auditorias IQUA) foi desenvolvido. Os resultados alcançados sugeriram que a qualidade das auditorias é inferior quanto maior o conflito de agência entre controladores e não controladores e quanto maior o tempo de relacionamento contínuo entre o auditor e a entidade auditada. Adicionalmente, as evidências empíricas coletadas indicaram que as firmas de auditoria chamadas de Big-N, bem como os auditores especialistas nos segmentos de indústria de seus clientes, oferecem serviços de maior qualidade.
Title in English
Audit quality determinants in Brazil
Keywords in English
Agency conflict
Audit quality
Competence
Financial distress
Independence
Size
Specialization
Tenure
Abstract in English
The aim of this research is to investigate the potential determinants of audit quality in Brazil. Such determinants were defined by using the theoretical perspective of Arruñadas (1997) model, expanded in the dimension of auditors professional competence. Furthermore, in order to empirically test the determinants of audit quality for Brazilian listed companies between 1998 and 2008, an original construct (Audit Quality Index IQUA) has been developed. Results from such tests suggest that audit quality is lower when agency conflicts between controlling and non-controlling shareholders are higher and when auditors tenure is higher. Moreover, evidence obtained from empirical testing indicated that the so-called Big-N audit firms, as well as specialized auditors, offer higher quality audit services to their clients.
 
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GUILLERMO.pdf (657.43 Kbytes)
Publishing Date
2010-11-19
 
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