The audit report is considered a fundamental product delivered by independent auditors and in recent years it has undergone changes aimed at making it more informative to users of legal information (MARQUES; PORTUGAL; ALMEIDA, 2019). With regard to these modifications, in 2016, it was part of ISA 701, equivalent to NBC TA 701 in Brazil, which requires auditors to prove in their report critical points identified during audits, called Main Matters of Auditoriums (PAAs). In this sense, this research aims to investigate the relationship between the reported PAAs and their informational content, the level of discretion of the accruals and the auditor's litigation risk, in companies listed on B3 S.A. - Brazil. Handbag. Branch (B3) in the period from 2016 to 2019. To achieve the proposed objective, two econometric models were estimated, one to verify the
relationship between the reported PAAs and the accrual discretionary level (OLS) and the second model to investigate the association between the reported PAAs and the Auditor's Litigation Risk (Logit). The results suggest a negative and statistically significant relationship between the amount of PAAs disclosed and the discretionary level of additions. With regard to the informational content of the PAAs, it was identified that the five categories of ACCA, (2018) and the two codifications of Lennox, Schmidt and Thompson (2019) and Sierra-García et al. (2019) positively influenced the discretionary level of additions. As for the relationship between the amount of PAAs disclosed and the risk of legal proceedings, a negative and significant relationship was found, thus indicating that the disclosure of the PAA reduces the chance that the company falls into financial difficulty, causing a future problem for the controller. With regard to the informational content of the PAAs, it was found that the five categories of ACCA, (2018) and the two encodings by Lennox, Schmidt and Thompson (2019) and Sierra-García et al. (2019) positively influenced the chance of litigation risk for the auditor. Based on the findings of this research, it is possible to infer that the greater the informative value of the PAAs, the greater their signaling capacity for the level of discretion of the additions and the auditor's risk of litigation, consequently, the greater the contribution to verification of the quality of accounting information and guidance to users of accounting information and auditing firms regarding the likelihood of a company being included in a group most likely to face financial difficulties and mitigation of the auditor's litigation risk. the estimation method by Ordinary Least Square (OLS), where the suitability will be tested and the choice between OLS Pooled and Panel estimation (fixed or random effects) will be made. The econometric model for verifying the association between PAAs and the Auditor's Litigation Risk will be analyzed through Logistic Regression, according to previous empirical research on the topic (SHU, 2000, SUN; LIU, 2011; SILVA et al. 2020).

This work aims to develop an efficiency index related to the expenditure on personnel of the Electoral Courts of Justice in Brazil in order to contribute to the debate on the efficiency of expenditure in the judiciary and to discuss the most cited point as a source of inefficiency in the judiciary: the workforce. In addition to analyzing the results presented by each court and discussing the points of inefficiency found. Through a descriptive study regarding the objectives and documentary regarding the procedures, considering that the treatment of the data that were collected and reformulated according to the objective of the study was carried out. The quantitative methodology used was the dynamic Data Envelopment Analysis (DEA) with Constant Returns of Scales (CCR), with the model not oriented to treat data taken from the Justice Report in Numbers that are published by the National Council of Justice from 2012 to 2021 referring to the 27 state electoral courts. The results showed that the average efficiency result of these units is 0.42, demonstrating a result less than half of the maximum possible value, it was found that 81% of these units had the individual value of the index less than 0.50 and that the most efficient courts were the courts of Mato Grosso and Roraima. With this, it is suggested for future research to analyze the effect of other financial variables on the efficiency index of these courts.

Tax planning has been the main business strategy to reduce the tax burden, given the high tax burden offered to Brazilian taxpayers. This discussion has been intensifying after the financial crisis of 2008 until today, so that companies need to adopt a tax behavior that is capable of bringing benefits that outweigh the costs involved in this process. Thus, based on the agency theory and the organizational life cycle theory, this work aims to analyze whether, in the Brazilian environment, the planning of direct and indirect taxes and the life cycle stages influence the value of the company. The data used in the research refer to the period from 2010 to 2021, and were collected from the Refinitiv Eikon platform and from the financial statements disclosed by publicly traded companies listed on Brasil, Bolsa, Balcão (B³). As a data treatment technique, it was decided to use Regression with Panel Data, because the database presents characteristics of a cross-section and time series. Based on the results obtained in the estimation of models (FE-LSDV) with balanced data, the hypothesis that the level of tax planning influences the value of the company was partially confirmed. And that only the introduction stage positively influences the value of the company. In an additional analysis, it was also possible to verify that the presence of the RTT decreases the firm value of the Brazilian publicly traded companies in the sample. And the interaction between tax planning and the Covid-19 pandemic did not show a cause and effect relationship in the value of publicly traded Brazilian companies in this sample.

Considering the role of market analysts as intermediaries of information between companies and investors, as agents capable of reducing information asymmetry and contributing to the functioning of the capital market, this research project aims to analyze the influence of economic cycles on forecasts of earnings reported by market analysts. For this purpose, information was collected on earnings forecasts published by market analysts and accounting and financial information on companies that trade their shares on B3, as well as information regarding the economic environment during the period from 2010 to 2021, through the database data from Eikon Refinitiv. The properties of earnings forecasts to be tested in this study are: (a) forecast accuracy and (b) forecast bias (pessimism/optimism), while economic cycles were measured through GDP variations, to classify cycles into four phases: expansion, recession, contraction and recovery, according to Schumpeter (1939). For data analysis, estimation of four econometric models was performed using the technique of statistical modeling of unbalanced panel data. The results indicate that market analysts' earnings forecasts are sensitive to economic cycles. The results indicate that the information is more accurate in periods of economic upturn (recovery and expansion), being even stronger in the period of economic recovery. They also pointed out that during the period of economic recession, forecasts are more optimistic.

The idea that public goods and services should be provided in a decentralized manner, with the intention of ensuring that the specific social demands of each locality are met, is advocated by various scholars. In light of the provocations of Zafra-Gómez (2010), the challenges arising from externalities, fiscal imbalances, and other factors demonstrate that administrative and financial capacities can reflect the quality and efficiency in realizing the goods and services established by local governments. In this context, the present study seeks to understand the nascent research that links budgetary solvency and the efficiency of health and education services. Accordingly, this dissertation aimed to investigate the effects of budgetary solvency on the dynamic efficiency of health and education services provided by large Brazilian municipalities. The theoretical foundation for this dissertation was based primarily on the Financial Condition Theory and subsidiarily on the Fiscal Federalism Theory. The sample consists of the 250 largest Brazilian municipalities, measured by the population
stratified by the Brazilian Institute of Geography and Statistics (IBGE) in 2019, with an analysis period between 2011 and 2019. Through dynamic Data Envelopment Analysis (DEA) with a network structure (SBM Dynamic Network DEA), scores for overall efficiency and the health and education sectors were extracted. In the second stage of the research, through the Generalized Estimating Equations (GEE) method, the relationship between budgetary solvency, measured by the coverage indicator, and the efficiency of health and education services was investigated. The results pointed to a significant and positive relationship between budgetary solvency and the efficiency of health and education services, revealing that the efficiency of these services in large Brazilian municipalities depends on the quality of government budgetary solvency. Finally, it was observed that the variables of per capita debt, per capita GDP, demographic density, and municipality size also exert influence on the efficiency of public health and education services.

Public spending is considered one of the main means of government action and is related to the amounts used to fund services provided to society. It is through him that management manifests its objectives and priorities. In this sense, the research aims to identify the state of the art of national and international scientific production on the quality of public spending in the areas of health and education. The choice of these specific fields is justified because they require special attention from managers in the allocation of resources, they have national, state and
municipal funds for the transfer of financial resources and also budget constructions marked by some specificities for sharing resources in a federative way. As a methodological path, a systematic literature review was adopted, a form of research that uses the literature as a data source, allowing the analysis of previously used resources, themes, hypotheses, problems. The process began with the elaboration of the review protocol, the database chosen for the continuation of the research was Scopus, due to its scope and quality control; primary and secondary keywords were used, according to the progress of the study and the need for search filters. As a result, the lack of use of theoretical perspectives as a basis for the analyzed studies was observed, both in the areas of education and health, as well as the absence of future research agendas. However, the results are a combination of several studies that can serve as a basis and guide for future approaches, contributing to researchers in the area and suggestions on this topic.

Accounting. Accrual basis. Cost information system. Blood center.

The management practices of the budget process constitute a set of decision measures adopted by managers to prepare and execute the public budget. According to the theory of government financial condition, management practices related to the public budget, as elements of the organizational factor, are appropriate responses to changes in environmental conditions aiming to maintain the financial condition of governments in a stable situation. That said, the present research aims to analyze the effects of managerial practices in the budget process on the financial condition, more specifically with regard to the results of budget execution in Brazilian municipalities, covering the period between 2015 and 2022. The theoretical foundation for this dissertation was based on the Theory of Financial Condition as the main anchor and some theories of the budgeting process, namely: Incremental Theory, Serial Judgment Theory, Cultural Budget Theory, Budgetary Constraint Management Theory, Multiple Flows Theory, Punctuated Equilibrium Theory and Theory of Budgetary Conflicts, the last three of which are for expository purposes only. The sample is made up of 5.570 Brazilian municipalities measured through the population stratified by the Brazilian Institute of Geography and Statistics (IBGE) in 2019, with an analysis period between 2015 and 2022. To achieve the proposed objective, the regression method was applied in panel called the Generalized Method of Moments System GMM-Sys, robust to endogeneity, GMM-Sys heteroscedasticity and which does not assume normality in the distribution of variables, using the One-Step robustness method for standard errors. The results showed that the result of budget execution has a strong link with the variables forecasting capacity, level of budget restraints and volume of budget changes, showing that as the municipality improves its budget forecasting capacity, it carries out budget restraints at the appropriate time, and promotes specific changes to your budget, there is a significant gain in your budget solvency.

The current research aims to propose an extension to the financial assets pricing model using as basis accounting variables and logistic regression. To reach this objective, data from all companies negotiated in the New York Stock Exchange. This data was extracted from the software Economatica and contains the period of 2006 to 2021. Accounting indicators such as Return on Invested Capital, EBITDA margin, Net Margin, Market
Capitalization, Company’s Beta (related to the SP500 index), Free Cash Flow, Operating Cycle, Financial Cycle, and Financial Leverage Ratio were used to create an indicator for the study’s development known as σ. The σ modeling factor was made through the linear regression model with fixed panels. For the model’s development, the variables were subdivided into three groups: Profitability, Cash flow management, and efficiency of debt management. The results demonstrated that the model did not present a high explaining power (R2 = 0, 013), however, almost all used variables were statistically significant. Therefore, one suggests the use of macroeconomic information in the σ factor modeling, as well as the use of another regressor, instead of the logistic one, to model such factor in future
research. It is concluded that the chosen company’s accounting variables – related through a logistic regression (factor σ) – are not as relevant for measuring the entity’s return on equity. 

The participatory budget (PB) provides decentralization of transparency in the budgetary process, as well as making the population more aware of the way resources are allocated and leading them to demand better functioning of the public sphere of government. It is a public management approach that seeks to engage the population in defining budget priorities and making decisions on how public resources should be allocated in their community. In this regard, the objective of this work was to develop a participatory budget model, presenting a pioneering and effective proposal for implementation in the municipality of Caicó, in the state of Rio Grande do Norte. The present proposal is a descriptive, documentary, and exploratory research. The methodology of the proposal was divided into the choice of the municipality and the planning method. It is worth highlighting that the planning model adopted by the municipality of Caicó follows the guidelines established by the Multi-Year Plan, which defines the priorities and objectives of municipal management for a period of four years, including the definition of budget stages and the establishment of the proposal. The analytical approach of this investigation focused on understanding the behavior of variables within the municipality of Caicó/RN. This approach aims to reduce the level of discretion in financial planning, possibly associated with obstacles in the budgetary process. It is important to note that a new proposal is being introduced here, as there is currently no participatory budget in the municipality. Therefore, the importance of implementing a participatory budget in the municipality is evident. It is necessary to emphasize the importance of collaboration between the legislative, executive, and secretarial branches in the implementation of the participatory budget, as it has the potential to strengthen democratic principles, promote transparency, and foster a more engaging and effective public administration in the allocation of public funds.

Among the possible paradigms and paths to evaluate teaching and learning are the scope of formative assessments, as an alternative, peer assessment and self-assessment, which are tools that provide students with an understanding of assessment criteria and improvement. in promoting one’s own learning. Thus, this study aims to analyze the guiding factors in the teaching and learning evaluation process in the context of peer assessment and self-assessment in the Accounting Sciences course. The research population corresponds to three classes of the accounting sciences course at the State University of Rio Grande do Norte (UERN). As data collection instruments, a questionnaire adapted from studies by Silva and Leal (2021), Soares (2008) and Nogueira (2014) was used, and semi-structured interviews through focus groups with students and teachers. Data analysis will be carried out using the following software: Stata® 12.0, Excel®, and ATLAS.ti 9®. The means of peer assessments and self-assessment will be tabulated in an Excel® spreadsheet to later carry out the ANOVA test, as well as open coding will be carried out after the interviews, with the purpose of associating categories. Data triangulation will be carried out, through the combination and comparison of findings with the
literature, in the search for new insights that contribute to achieving the learning objectives.

Independent auditing is considered a factor that reduces the asymmetry of accounting information for the market. Its independence is a relevant indicator of the quality of its work performed, which seeks to ensure the quality of the accounting information disclosed by companies. The auditor's remuneration is one of the conditions studied that support and influence their independence and, consequently, the quality of the independent audit. Thus, this research aims to analyze the public hiring of independent auditors by state companies under the direct control of the Union that are carried out in the electronic auction modality and the determinants for the occurrence of debasement of audit fees. Anchored in the Theory of Auctions and the Winner's Curse, the study was carried out with a quantitative approach, resulting in a sample of forty-six state-owned companies analyzed, totaling seventy-three observations of contracts carried out in the period 2010 to 2020 documentary research from the minutes of electronic auctions and the collected data were analyzed using Multiple Linear Regression estimated by the method of Ordinary Least Squares – OLS – and complementary test via Quantile Regression. The tests were performed using the statistical software STATA®, version 14.0. The results respond positively to the research hypothesis that the contracting procedure through auction causes a level of competition between auditing firms, increasing the variation of the estimated price and that actually contracted, which positively affects the occurrence of debasement of audit fees of the state-owned companies and the winner's curse for auditing firms. Regarding the hypothesis about the impact of the debasement of fees on the quality of audits carried out in these companies, using earnings management as a proxy, the tests were statistically inconclusive to determine causality and correlation between the existence of degradation and earnings management. However, further testing through OLS Regression model without the constant, the regression result indicates significance for the debasement in relation to earnings management practice. As the main contributions of the study, elements were obtained for professional and regulatory concerns about the effectiveness of the electronic auction for contracting technical independent audit services.

Understood as a natural product generated by society, the generation of Municipal Solid Waste (MSW) has raised concerns and discussions of global interest, in order to seek technically effective solutions. Whether due to environmental, social or economic impacts, inadequate management of MSW is one of the main reasons for the emergence of the problem. In the field of efficiency, combined with the influence of external factors, such as election years, this study, in the light of the theory of political cycles ,aims to analyze the effects of political cycles on the efficiency of Brazilian solid waste operators. For the execution of the study, the analysis will be divided into two stages. The first stage consists of the application of dynamic network data envelorder analysis, which aims to structure and calculate operators' efficiencies indicators using operational and economic-financial information divisions, comprising the period 2010 - 2019. The second stage consists of identifying effects of political cycles and other variables (political capital, population density, per capita income, transfers and region) on operator efficiency, using econometric modeling. This study becomes relevant because it can help in understanding effective policies, especially in developing countries. It meets originality, because it constructs analysis with specific characteristics for Brazil, besides not being found similar studies after systematic review.

With the covid-19 pandemic, the entire world had to readjust to a scenario relatively unknown to what it was used to. Governments needed to respond to the crisis in an agile and adaptive way in order to reduce the negative impacts generated on society. In the Brazilian states, each government has different characteristics, Rio Grande do Norte had one of the highest lethality rates in the northeast region, so this research started with the following question: How the paradoxes of public governance in Rio Grande do Norte have been behaving in relation the Covid-19 pandemic? And its general objective was to analyze the response of the paradoxes of the government of the state of Rio Grande do Norte in relation to the covid-19 pandemic. Analyzes were carried out on the electronic portals created by the government to explain the data on the epidemiological crisis, as well as semi-structured interviews with government leaders from Rio Grande do Norte who were directly linked to the actions taken by the state. The government monitored the data using advanced technology, following the population in social isolation, beds occupied by patients, mortality level, etc., making it possible for quick decision-making through decrees and ordinances to contain the spread of the disease and the collapse in the local health system.

In the light of agency theory and signaling theory, this study aims to investigate if there is a relationship between the adoption of corporate governance mechanisms and the performance of companies listed on B3. For this, information was collected from the reference forms, bylaws, and press releases about the corporate governance structure of 227 non-financial companies. The information necessary for the estimation of performance, which in the case of the present study, was measured by Tobin's Q and ROA and, alternatively, by market value and ROE, as well as the control variables inserted in the econometric model, were obtained through the Thomson Reuters Refinitiv Eikon® database, covering the period from 2010 to 2019. Based on the results, it was found that the presence of women on the boards, voluntary disclosure and listing at Level 2 and New Market levels of corporate governance are positively related to operational performance, and the size of the boards has a negative relationship. In the case of market performance, in addition to the mechanisms related to operational performance, the presence of independent members on the board and the adoption of anti-takeover defenses are added in a positive relationship, and shareholder concentration and CEO duality are negatively related. The results showed that, for an environment of informational asymmetries, corporate governance mechanisms work as signals to the market. The increase in information provided by these mechanisms can directly impact the reduction of agency costs and, therefore, increase its performance.

The classification of the analysis of the payment capacity of the States, the Federal District and the Municipalities claiming a guarantee or guarantee from the Union is carried out based on the indicator called CAPAG, prepared by the National Treasury Secretariat (STN). This investigation aims to highlight among a set of factors, which explain the payment capacity of Brazilian municipalities, using the CAPAG/STN indicator as a proxy. Based on the theoretical perspective of the Public Choice Theory and the governmental financial condition, fiscal factors, personal characteristics of mayors and environmental factors that can explain the payment capacity of Brazilian municipalities were selected. Data from 4,516 municipalities in the year 2020 were used. The others were excluded due to lack of data. Statistical analysis was performed using logistic regression, using information available on the websites of the National Treasury Secretariat (STN), Brazilian Institute of Geography and Statistics (IBGE) and Superior Electoral Court (TSE). The results revealed as explanatory factors: the limit of the total expenditure with personnel of the Executive Branch, the limit of the consolidated net debt, the limit of internal and external credit operations; the commitment of cash availability with remaining payables and other financial obligations; in addition to the characteristics of the managers, such as age (over 59 years old) and political experience, the result obtained in the SICONFI ranking, GDP per capita, territorial size (small, medium and large municipalities when compared to small size I) and location (the municipalities of the Southeast and South regions in relation to those of the Northeast). As a theoretical contribution, the investigation advances in the literature by presenting with novelty variables of fiscal indicators, SICONFI ranking, age and gender of managers as explanatory factors of the ability to pay. For voters, the research contributes to the understanding of factors that can signal an improvement in the choice of future public managers and expands the discussion on the improvement of public management.

This research, supported by Agency Theory, Senior Theory and Accounting Choices Theory, aimed to investigate the relationship between the specific characteristics and skills of Brazilian CEOs (Chief Executive Officer) and Earnings Management (GR). For this, the time lapse from 2016 to 2019 was used, comprising the non-financial companies listed in Brasil, Bolsa, Balcão (B3). The characteristics studied were: Remuneration, Duality, Age, Gender, Education, Term of Office, Participation in Board of Directors (CA) Meetings and CEO Familiarity. The information regarding the data of the CEOs was collected in the Reference Form (FR) available on the B3 website, and the others in the Economática® database. The EM was measured by discretionary accruals, using the model of Pae (2005), thus, a sample of 198 companies was used and a regression was performed using the Pooled model. Regarding the descriptive statistics, it was found that the average remuneration of the Brazilian CEO is R$3,833,894.00, they have an average of 53 years and a term of office of around two years. Brazilian companies had an average size of 14.57, average ROIC (Return on Invested Capital) of 4.31, average leverage of 0.89 and average age of 47 years. For the dummy variables, it was found that 45.92% of Brazilian CEOs hold the role of director and chairman of the board, 97.89% are male, only 29.34% of CEOs participate in Board meetings and 26.44 % have family ties with the company. For the BigFour and Corporate Governance (GC) variables, 73.42% of Brazilian companies are audited by BigFour and 58.55% are included in one of the different GC levels. Regarding the training area of CEOs, the business area (Administration, Accounting Sciences or Economics) represented only 33.28% of the training of CEOs. As for the results of the econometric model, it was found that significant results were found for three variables: Duality (DUAL), Term Time (MAND) and Familiarity (FAM), confirming the hypotheses H2, H6 and H8, however, the variables Remuneration ( REM), Age (IDA), Gender (GEN), Training Area (FORM) and Participation in Board meetings (REU) were not statistically significant, leading to the non-acceptance of hypotheses H1, H3, H4, H5 and H7. In this way, it is concluded that the only variables that impact EM in the Brazilian companies studied is the CEO having dual positions, being in the early years of the mandate and being familiar, going against what the High-Echelon Theory defends, that all other specific traits and abilities influence the GR.

The preservation of financial health is a fundamental requirement for sustainable and independent government management, however, in recent years, several Brazilian municipalities have been facing financial problems. This
controversial fiscal situation directly impacts the ability to provide public services and the economic growth of the subnational entities, in view of the financial unavailability for their own funding and also the unfeasibility of resources for investment by the public authorities. Additionally, studies on political cycles have demonstrated the
relationship between fiscal management as an instrument of self-promotion for electoral purposes, showing that the fiscal structure has considerable potential to be used to achieve political-electoral incentives, especially reelection. Considering the potentially opportunistic behavior of the rulers, as presupposed by the theory of political cycles, and the need for an efficient and effective economic-financial management to maintain the good financial condition of the municipalities, this research aims to investigate the extent to which the financial condition of the municipalities Brazilians influences the probability of reelection of mayors in municipal elections. For this, a sample of 568 municipalities was composed and the period between 2016 and 2020 was analyzed. For
empirical analysis, the logistic regression technique was used. The results of the study indicated that the municipality classified as having a solid financial condition presents an increase in the probability of reappointment of the respective municipal mayors by about 0.09%, confirming the hypothesis that the more solid the financial condition, the greater the probability of reappointment of the mayor. On the other hand, classifying the financial condition as fragile results in a reduction in the probability of reappointment of municipal mayors by approximately 0.14%, also confirming the second hypothesis that predicted a lower probability of reappointment of mayors in municipalities with the weakest financial condition. These findings contribute to the literature by making it possible to understand how the government's financial condition impacts the political environment and consequent policy decisions. It also adds new perspectives to social control, ratifying the need for accountability of public managers and preventive, sustainable and strategic actions to improve financial solvency through technical and scientific criteria. Finally, it contributes to the electoral process insofar as it helps to understand the maturity level of the average Brazilian voter to value or punish rulers with an opportunistic bias who prefer more noticeable spending as opposed to the most necessary.

The public security expenditure in Brazilian States are high, but crime has grown in the last few decades and therefore it is questioned which factors are associated with this phenomenon. Thus, the general objective of the study is to investigate the criminality indicators related with public security expenditure in Brazilian States, during the period from 2010 to 2018. In this sense, data were collected through the Brazilian Public Security Yearbook (ABSP in portuguese), National Treasury Secretariat (STN in portuguese) and the Brazilian Institute of Geography and Statistics (IBGE in portuguese), with the sample being composed of the population itself. In this sense, the theorical background used were public expenditure theory and crime theory to substantiate and relate the model's variables, which are composed of: homicides, robberies, rapes, vehicle thefts, seized weapons, narcotics trafficking, realized income and demographic density. The study used the regression technique with panel data in order to verify whether crime rates are associated with Public Security Spending. Data analysis was performed using panel regression with random effects and the results revealed that Criminality Indicators are positively associated and significantly with Public Security Expenditure (PSE), as well as it was found that the regions are not statistically significant to determine the PSE. In addition, the present study shows thar crime rates in Brazil are alarming, making it necessary to improve public policies to improve the efficiency of public security expenditure.

This research aimed to analyze the relationship between the public transparency of Brazilian municipalities and the amount of irregularities in the acts of management of public resources transferred by the Union. Furthermore, it was also investigated the influence of other factors related, specifically, socioeconomic aspects and the financial condition of these municipalities. As an indicator of irregularities, the audit reports adopted by the Controladoria Geral da União (CGU) were adopted, while for the measurement of public transparency, the scores obtained by the municipalities in the National Transparency Ranking were used, with parameters established in Complementary Law 101 (2000), Complementary Law 131 (2009) and Information Access Law - 12.527 (2011) which all aim to implement transparency in public accounts. To this end, this study adopts agency theory, theory of public choice and accountability as a theoretical platform, relating its concepts to the duty of accountability and public transparency. The sample consisted of 167 CGU audit reports, randomly selected, published between 2014 and 2016. Descriptive statistical analyzes, correlation analysis and multiple linear regression were performed. The results obtained do not allow to assess a statistically significant association between the indexes of public transparency in the municipalities and the irregularities practiced by the mayors. As for the influence of socioeconomic factors and the financial condition of the municipalities, a statistically significant association was identified between the population's education and income per capita to the number of irregularities found in management.

IAS 36 adopted in Brazil through CPC 01 (R1) provides a practical scenario of interpretations and judgments for the financial statement makers. In this context, this research aims to investigate the association between earnings management and the recognition of impairment in publicly traded Brazilian companies. To achieve this objective, a quantitative survey with 86 publicly traded Brazilian companies was used, using discretionary accruals as a proxy for earnings management, where two models were used: Jones Modified (1995) and the model of Pae (2005), Then, regressions were estimated with unbalanced panel data with fixed effect and robust standard errors for heteroskedasticity. The results showed that there is evidence that earnings management is positively associated with the recognition of impairment in publicly traded Brazilian companies.

Knowing existing theoretical models and understanding the behavior of actors involved in public budget policy can contribute to the development of better government practices. The budget process is intended to forecast public resources for their allocation in an effective way, that is, to predict how the expenditure/investment should be carried out, depending on the revenues. This research aims to analyze whether the executions of Public Safety, Health and Education budgets in the States and the Federal District, from 2002 to 2019, were carried out based on stable processes (regular trend) or in moments of sudden changes (atypical – not regular), assumptions of the Punctuated Equilibrium Theory. Analyzes were performed with data updated to June 30, 2020, using the Kolmogorov-Smirnov and Shapiro-Wilk tests to test the normality of resource allocations. The results revealed that the executions of Public Safety, Health and Education budgets in the States and the Federal District, in the period from 2002 to 2019, were carried out with a regular trend (incremental variations), with the exception of atypical variations in Education by the States of Piauí (PI) and Rondônia (RO) and in Public Security by the States of Piauí (PI), Amapá (AP) and Santa Catarina (SC). The verified incremental and atypical variations meet the assumptions of the Punctuated Equilibrium Theory. Thus, from a social point of view, the results of this investigation can expand the knowledge of citizens so that they can exercise one of their rights: social control.

This study analyzed the competences of Accounting Science teachers associated with the intention to use E-learning tools, under the light of the Unified Theory of Acceptance and Use and Technology (UTAUT). The study was of an applied, descriptive, bibliographical nature, with a quantitative approach, where data collection was performed via Survey through the application of Factor Analysis, Correlation, Cronbach's Alpha and Multiple Regression Analysis by OLS. For this purpose, the following constructs were used: profile, conceptions of university teaching, mediation, professional training, teaching knowledge, use of technological resources and intention to use. To achieve this goal, 70 teachers from public and private HEIs in the State of Rio Grande do Norte were surveyed. A questionnaire with three sections was applied: The first consisted of questions that identified the profile of the professors; the second sought questions related to conceptions of university teaching, mediation, professional training, teaching knowledge being proposed by Arruda(2015) and the third and last dealt with issues related to how teachers use technological resources and what their intention of use in teaching-learning process motivated by the research of Andrade(2018) and Nganga(2015). The instrument consisted of 41 items, with 7 questionnaires being eliminated due to inconsistencies. Finally, the final sample included 63 research instruments. The research results revealed that the econometric model presented an R2 of 0.6362 regarding the explained variation of the Intention to Use by the independent variables of the model, as well as, only the constructs "Professional Training" and "Use of technological resources" are statistically significant at 5%, not rejecting the hypothesis that these variables have a positive relationship withthe dependent variable “Intention to use” technological resources in the teaching-learning process. Thus, it is recommended for future research that the same study be replicated in other regions of the country, where the sample would be, not only teachers, but also coordinators and students, as they also make use of technological resources. It is also possible to seek to identify the resources, even teaching strategies that teachers in Accounting courses use the most, in order to attract the student in the learning process. 

The Brazilian tax burden is one of the largest in the world. In turn, the country also shows a high amount of tax incentives granted. These facts, in themselves, show the importance that taxes have for society and for companies. Therefore, firms that perform better tax planning, in order to minimize the effects of taxation, may have a differential in relation to their competitors. The possibilities foreseen in the tax legislation to pay less taxes are one aspect of the studies on accounting choices. The companies' decisions can be managed with the objective of affecting the accounting numbers, and consequently the value of the taxes to be collected. In this sense, this research has the general objective of investigating whether companies that are granted tax incentives have less demand for earnings management. For this, a sample of 168 non-financial companies was selected, listed in [B] ³ - Brazil, Bolsa, Balcão, from 2012 to 2018. Tax incentives were collected, through content analysis, in the explanatory notes. Earnings management was estimated through accruals and operating activities. The survey data was collected through the standardized financial statements filed on the CVM website. The results indicate that it is not possible to state that companies that receive tax incentives from the government have less demand for earnings management through accruals and operational activities. In addition, the results show that the value of the tax incentive constitutes a motivating factor for accruals earnings management practices, contrary to findings in the international literature. Finally, the study also showed that the tax burden of companies, which have tax incentives, was a mitigating factor in GR practices by accruals.

This research has the general objective of investigating the relative and incremental value relevance of the alternative measure non-GAAP earning EBITDA in comparison to the GAAP disclosures (net income), and the value relevance of the adoption of IFRS's, of the companies listed in [B]³ – Brazil, Bolsa, Balcão, from 2005 to 2018. The metric EBITDA was chosen, calculated according to CVM Instruction 527/2012, because it was the non-GAAP measure most publicized by Brazilian companies (KPMG, 2016), what made econometric analysis possible. The survey data were collected through the Bloomberg® database and the standardized financial statements available on the CVM and companies' website, the EBITDA variable was collected in the press releases released and filed on the investor relations website. Companies that make up the financial sector and companies that did not present the necessary variables for the analysis were excluded from the study. To achieve the proposed objective, the Ordinary Least Squares (OLS) method was used in a panel with fixed effects. Based on the results found, it appears that in relation to the relative value relevance, EBITDA was shown to be value relevant only when the stock price three months after the annual balance sheets was the dependent variable. However, when analyzed individually in relation to net income, non-GAAP measures could not be considered more value relevant than GAAP measures, showing that the market prefers to evaluate the share price based on net incomes prepared according to the accounting principles to the detriment of non-standard metrics. Based on a robustness analysis of incremental value relevance, it was ratified in the findings the non-relevance of EBITDA, neither compared to the net income. Finally, from the measured results, it is concluded that GAAP measures are more relevant than non-GAAP measures for the analyzed sample. This research, in addition to contributing to the discussion in the national literature, assists the various users who seek to evaluate stock prices. In addition, the study subsidizes regulatory and normative bodies providing evidence, at the national level, in relation to the informational capacity of such companies' performance measures.

In recent years, it has been observed that some states have experienced problems in their
public finances, and it is reported that the high expenditure on personnel, the higher level of
stock of leftovers to be paid, the higher level of public debt and financial dependence on the

Union's resources have caused financial emergency, such as failure to pay permanent
employees, retirees, suppliers and debt creditors, so that the counter-guarantees offered by
the federal government are not honored. These facts were responsible for the poor financial
condition of the states to the point that some declared a situation of financial calamity or fiscal
stress. Thus, the present study adopted as its main objective to identify the financial factors
that determine the fiscal stress of Brazilian states. To achieve this objective, the study analyzed
data from the 26 Brazilian states and the Federal District in the periods from 2016 to 2019,
using the logistic regression technique with panel data in a pooled econometric model with the
inclusion of clusters. The dependent variable of the representative model of fiscal stress is a
binary variable (dummy) to demonstrate the presence or not of the fiscal stress event of the
states, built from content analysis of the reports of the Secretary of the National Treasury
(STN), of the reports annual financial statements of the states, budgets and news in the media.
The independent variables in the study are represented by indicators of cash, budgetary and
long-term financial solvencies. The results found demonstrate that the financial factors
representative of the liabilities to be paid, the long-term debt, the expenditure on personnel
for the current year and the previous year cause fiscal stress in the Brazilian states. On the
other hand, FPE tax revenue and transfer revenue factors for the current year reduce the fiscal
stress of Brazilian states. The results found in this research are corroborated by studies already
incorporated into the literature, such as the works of Shamsub and Akoto (2004), Trussel and
Patrick (2009), Gregori and Marattin (2015), Gorina et al. (2018) and Dantas Jr. et al. (2019).

The production and consumption of information for decision-making has increasingly migrated to the use of screens. According to the literature reviewed and theoretical assumptions, the present study aimed to evaluate if there is a difference in decision-making between the screen and paper-based media. In the method adopted, participants were randomly grouped to solve tasks on paper, computer or smartphone. The experiment was constructed involving tasks about: (I) reading comprehension; (II) memorizing read words; (III) solving problems related to the value of money over time and to accounting; and (IV) the effectiveness of impression management. After this, NASA-TLX procedure was completed in relation to the perceived dimensions of workload related to tasks realized. Present research is unprecedented in proposing and verifying the existence of the "screen effect" in accounting decision making. The results obtained with the 293 participants distributed between the media indicate that there is a negative association between the screen-based medium and the understanding and memory of what was read. In relation to the questions of the value of money in time and accounting, no association was verified. It was also evidenced that the management of impressions was effective and there are indications of a greater propensity to the graph management in the screens. Additionally, the mental workload perceived by the participants was shown to be different in relation to the medium used, the perceived role as the paper is superior related mental demands. The implications of the research are that computational means may not be paper equivalent and require evolution to try to reduce or mitigate the negative aspects of the screens.

Warning signs are signs, pressures, opportunities, projects or organizational characteristics that may indicate the existence of fraud, sending a newsletter, the occurrence of an irregular event. Knowing red flags and their characteristics can help in prevention. In this sense, the study aimed to identify how is the process of identifying warning signs for Brazilian women without an investigational context of fraud. To do so, we can adapt the data analysis by Murcia (2007), considering also those related to accounting skills. Regarding the qualitative, and with the exploratory functionality, the research was operationalized by the system of variables by factorial analysis, and the identification of groups of information for the needs of a structure and environment of the organizations, sectors of activity, managers, situation economic-financial, accounting reports, auditing and accounting expertise. The results revealed that some features can act as facilitators in the process of identifying red flags. It was identified that women in relation to gender and the capacity for expression, highlighting that women and professionals in exercise of priority were the red flags. The main goals of the new generation training program for red flags can be applied by professionals and users of accounting information to identify fraudulent environment and can be used in future research to verify the probability of occurrence indicative of more significant fraud in a particular business or entity.

This dissertation seeks to examine how the Federal Public Administration (APF) can use the work of a Technical Accounting Support Committee (CATC) for bidding purposes, as a mechanism for Governance of Procurement. The descriptive, qualitative and case study approaches are based on the concepts of Public Governance, Institutional Theory and the available literature on risk management and procurement governance in the public sector, as well as the prerogative Of the General Law of Tenders. The factors that motivated the creation of CATC, describing the work carried out by CATC, were analyzed, analyzing the content of the notes evidenced in the Technical Opinions issued by CATC, using qualitative data analysis software ATLAS.ti® and examining the evidence statistics that characterize effectiveness in their developed works. The results show that the mitigation of the inherent risk of contracting or public acquisition, referring to the various possibilities of non-compliance of the object tendered, still in the selection phase of the supplier, is the form of contribution to the risk management of the acquisitions. Factors related to contractual breaches experienced by APF, mainly contracts related to engineering works and outsourcing, resulted in the creation of the CATC object of this study. The content of the opinions issued by the Commission shows the level of diligence carried out by the university, and it can be seen that the companies that have not been able to verify the existence of all the accounting balances presented by them. The results also showed that CATC's work has led to a decrease in the indicators presented by the bidders, characterizing that the companies did not prove all the assets and liabilities used as a basis for calculating the economic and financial indicators required in the events, resulting in the disqualification of these companies in the hiring process.

The large volume of personnel expenses in federated entities in Brazil compromises the prioritization of health, education, infrastructure and even investments actions, so it is imperative to comply with legal requirements in the search for responsibility in fiscal management. Among the measures, the evolution of personnel expenses should be monitored, following the limits and measures of reframing, in case the threshold is exceeded, in addition to disclosing sufficient information in order to comply with the constitutional precept of public accounts transparency and allow the control and participation of society through social control. In this sense, through the case study in the State of Rio Grande do Norte, the data disclosed in the transparency portals of the executive branch, the judiciary, the legislature, the Court of Auditors and the Public Prosecution Office were analyzed in the period from 2015 to 2017 under the perspective of transparency active, in the dimensions of information visibility and inference capacity and in the vertical downward and inward horizontal directions.There was a low level of publicity, comprehensibility and usefulness of information related to personnel expenses, mainly in relation to the verification of compliance with the limit of personnel expenses established in the LRF, with a view to adopting different methodologies for its determination without the correct disclosure in Explanatory Notes and Complementary Reports. The lack of disclosure of relevant information on the expenses that make up and those that are excluded from the personnel expenses, undermine the understanding and reliability, allowing to infer that there is privileged information of the public managers in relation to society, configuring the asymmetry of information. Concludes that the low transparency of the public accounts conceals the true fiscal result of the organs and powers of the State of the RN from personnel expenses, since it has exceeded the limit of the LRF since 2015 without taking measures to control it.

Considering the obstacles to the optimization of public expenditure on health and the achievement of a single standard of performance that meets the different socioeconomic realities of the population, this research aims to identify which factors are associated with the economic efficiency of the Brazilian capital cities in the allocation of the expenditure with actions and public health services, from 2006 to 2015. In thus, the first stage of the research used the Data Envelopment Analysis, with variable returns of scale and orientation for outputs, to identify efficient capitals cities in the period, the productivity changes, and the reference set for inefficient capital cities (benchmarks). The second stage of the research used the regression analysis by Ordinary Least Squares (OLS), with panel data and random effects. It was used as a dependent variable the efficiency scores calculated in the first stage, and as explanatory variables, exogenous factors over which managers do not have control in short time. The results of the research show that ten capital cities were efficient in all the analyzed periods, and only two capital cities were efficient in just one year. The capital cities that performed better were those with lower per capita expenditures, and 57% of the indications for the benchmark set were concentrated in five capital cities of the North and Northeast regions of the country. Regarding the determinants of efficiency levels, four variables were significant: the human development index in education, the per capita gross domestic product, the rate of urbanization and the percentage of the population benefited by the provision of potable water. Therefore, it can be concluded that the average capital performance can be considered reasonable, although the productivity variation in the period was insufficient for most of them. In this sense, there is a long way to go for all Brazilian capital cities to achieve maximum efficiency, greater higher productivity and provide higher levels of social well-being. This is due to greater investments in education, income distribution, potable water supply and urbanization.

The main objective of this research is to analyze the variables that impact on the occurrence of academic dishonesty in students of the undergraduate course in Accounting Sciences of the universities of the city of Natal / RN, who obtained the best performance in the National Student Performance Examination. To collect the data, a three-part form was used, totaling 62 questions with questions about the demographic profile and evaluation of the students' perception of dishonesty and an arithmetic matrix composed by 20 matrices. The research sample consisted of 261 questionnaires, of which 166 were answered by students from the Federal University of Rio Grande do Norte (UFRN) and 95 by students from the Facex University Center (UNIFACEX) and the University Center of Rio Grande do Norte (UNI-RN) ). Of the participants in this research, 70.50% stated that they had pasted on assessments or tasks at the university and 87.36% stated that they consider the glue to be ethically / morally wrong, suggesting that even considering as morally wrong students still engage in academic dishonesty of this kind. Another relevant point of the work was how participants perceive the definition of institutions in relation to academic success, approximately 64% of UFRN students perceive that the academic institution defines success by the grade, and of these, 76.41% said they had enrolled. While in FACEX and UNI-RN, 32.63% of the students who have the same perception about the definition of academic success by institutions, 83.87% said they had cast. This research also identified that there is a difference between genders and age in the academic and professional settings, showing that the male gender presents a lower average than the female in both contexts, suggesting that the male gender tends to consider dishonest behaviors as being less dishonest Regarding age, respondents older than 25 years of age presented a lower average in both the academic and professional contexts when compared to respondents younger than 25 years. The academic dishonesty of the participants was also verified through the arithmetic matrix experiment, in which it was recorded that 61 students who participated in the research were dishonest in the experiment. To achieve the main objective, the Logit regression was used to verify the variables that are likely to contribute to academic dishonesty. The variables analyzed were: Age, gender, Religion (whether or not the student attends religious events), Parent education (if the parent completed the upper level), Work (if the student performs some paid activity), Academic Income (if the student is afraid of punishment if he / she is surprised to slip), Wrong (if it considers ethical / morally wrong collar), Acceptance (if it is considered to be socially acceptable collar) Policies of the institution knowledge of the institution's policy penalties), Catch (if witnessed or known to colleagues who were surprised by sticking), Testimony (If you witnessed someone gluing on tests or activities), Asked (if you were asked to provide glue on university tests) . Among these variables, only the variables Academic Income, Work, Acceptable, Testimony, Asked, were statistically significant in the model and the signs presented were as expected.

This study aims to analyze if the model of satisfaction European Customer Satisfaction Index (ECSI), adapted for the student perspective, represents the determinants of customer satisfaction and loyalty of students of courses of stricto sensu post-graduation in Accounting Sciences in Brazil. Therefore, we carried out a survey research with the students of 29 stricto sensu post-graduation programs in Accounting Sciences in operation, which are evaluated by CAPES. The data collection instrument was a structured questionnaire composed of 44 issues, based on the model ECSI. Were collected 331 responses of 26 programs which, after treatment of the data, resulted in 311 valid data for analysis, reaching approximately 90% of active programs. The data analysis, initially found the statistical assumptions for the application of multivariate analysis, then perform the Exploratory and Confirmatory Factor Analyzes and, subsequently, the structural equation modeling with the application of the softwares IBM SPSS® 21.0 and Amos Graphics® 18.0. The study met the statistical criteria for its validation and with the after some adaptations performed, using the Maximum Likelihood method, the conceptual model of student satisfaction achieved adequate levels of quality adjustment and proved to be stable, adequate in the face of the studied sample, explaining 96.6% of the variation of loyalty and 80.6% of the satisfaction of post-graduates in Accounting Sciences in Brazil. Furthermore, the analysis of the specific objectives concluded, based on the results presented, that the model of satisfaction ECSI presented it is appropriate to analyze the satisfaction and loyalty of graduate students in Brazil, as well as the other dimensions that comprise the model (image, expectation, perceived quality and perceived value), which were maintained as the model originally conceived. Finally, the investigation of specific objectives found that the genus, the modality of the course (master/PHD) and region of origin of the program are attributes that have resulted in divergence in the perception of the factors and structural paths that integrate the model of student satisfaction.

The present research investigates the determinants of public spending on health, from the point of view of horizontal and vertical spatial interdependence between Brazilian municipalities, with cutouts to the Northeast and Rio Grande do Norte, for the year 2015. The data were collected in IBGE / DATASUS and in the Information System on Public Budgets in Health (SIOPS).In order to approach the results, an empirical-analytical study was performed through cross-section spatial regression. Moran’s I and G_i of Getis and Ord (1992) tests were used to identify the spatial autocorrelations and the process of Baumont (2003) to identify the best fit model. Spatial equations were used in the econometric analysis of the determinants of public expenditure per capita with health, through the Spatial Lag Model (SAR) and the Spatial Error Model (SEM). For the purpose of this study, the centrality component represents the municipalities with the greatest structure to offer goods and services, according to the Central Places Theory (TLC), which considers the relationship of socioeconomic subordination between central and non-central municipalities. As main results, it is observed that the inclusion of the centrality component in the spatial models provides an improvement in the informational level of the public spending model per capita with health and that the per capita expenditure of the central municipalities with the Hospital and Outpatient Caresubfunctionis superior to the non-central ones in all the cutouts studied. In contrast, per capita expenditure in the Basic Attention subfunction is lower in the central municipalities, which may explain a greater demand for services in this subfunction, generating the process of economies of scale. In addition, it was observed that the inclusion of the centrality component in the spatial models provided an increase in the horizontal interdependence of public expenditure per capita in the Basic Attention subfunction, and a reduction in the Hospital and Outpatient Care subfunction. In view of the above, it is concluded that the consideration of central municipalities in the models that seek to explain public expenditure on health generate relevant information. This study may contribute to the public management of the Unified Health System (SUS) by proposing that the existence of horizontal and vertical interrelations between Brazilian municipalities should be considered as an important factor in the allocation of public resources in the health area.

This research aims to analyze explanatory factors of the effectiveness of municipal management, based on the Effectiveness Index (IEGM), prepared by the Brazilian Courts of Accounts. The study uses the quantitative approach with the empirical-analytical method. Data from the 4,265 municipalities analyzed were collected from the websites of the Rui Barbosa Institute (IRB), Federal Council of Administration (CFA), Supreme Electoral Tribunal (TSE), Brazilian Institute of Geography and Statistics (IBGE), National Treasury Secretariat) and the Institute for Applied Economic Research (IPEA). The results revealed as explanatory factors of the effectiveness of the municipal public management: better level of schooling (incomplete upper level, complete upper level, lato sensu and stricto sensu postgraduate) and managerial political experience; higher per capita GDP and higher percentages of municipal revenue; lower levels of income concentration (GINI index); (very small, medium and large) and the location of the municipality (the cities located in the north and northeast regions had, on average, worse results, whereas those located in the south and southeast showed opposite behavior). The main conclusions are that cities managed by managers with better levels of education and political experience, as well as those with a higher percentage of own income increase the probability of improving the effectiveness of municipal public management. The main contribution of the study is the advancement of the literature on performance evaluation in the public sector with regard to the criterion of effectiveness of municipal public management.

The traditional teaching method, in which the student is a passive agent in the learning process, becomes lagged behind an increasingly demanding professional pitching field, and the Y generation, which has differences in the way that work and social relations are viewed. Therefore, HEIs need to be prepared for the training of such professionals who have different characteristics from previous generations. Active teaching methodologies, such as Problem Based Learning (PBL), help in the process of empowerment of this generation, since one of its purposes is to assist the student in the construction of his own learning, making him more active in the teaching and learning process. In view of this, the present research aims to analyze the application of the Problem Based Learning method and the development of students' competences through the application of this methodology in the Corporate Controlling component. The research was carried out with 24 students from the Accounting Sciences Course, in the first semester of 2016, in which the first and second units were taught by the traditional teaching method and the third unit was taught by the PBL method. The technique used in the study was a quasi-experiment, still characterized as a descriptive research, with a qualitative and quantitative approach. The data collection was done through questionnaires applied to the students and by participant observation. Data analysis took place through Microsoft Excel® spreadsheets and through content analysis. The results show that the competencies required by the controller were well developed with the PBL application. Of the students who took part in the research: 45% had better self-assessment than their group colleagues in relation to skills development; 91.30% stated that they invested more time in research; 95.65% believe that they learn more through the PBL, because it enables them to construct their own knowledge; 100% states that this is a good methodology since it brings the individual closer to reality; 69.57% consider the PBL better than the traditional teaching method; And 86.96% believe that the PBL should be used in other subjects of the course of Accounting. Although 78.26% of the students affirm that they do not find difficulties with the development of the PBL, there were some difficulties with the elaboration of the problems, hypotheses, questions of research, report and with the administration of time and execution of the papers of each student. It is noticed that the application of PBL is a challenge for both students and teachers, who need to carefully plan each step in the development of the methodology.

Social and environmental issues have driven modern society to seek a new management model in which companies seek to define strategies that are aligned with aspects that are not merely financial but that address environmental and social issues in order to focus on business sustainability. This research aims to evaluate the business performance of the Brazilian Docks Companies in relation to the aspects of business sustainability. For this purpose, performance ratios were selected to evaluate the performance of the Brazilian Docks Companies in relation to these aspects, to which weightings were assigned by the managers of the Companies investigated, in order to minimize author’s subjectivity in the data analysis. Methodologically, the research is classified: as to nature, in applied research; objectives, in exploratory and descriptive terms; in terms of procedures, it is a bibliographical, documentary and ex-post facto research; and in approaching the problem, a quantitative analysis is performed through the use PROMETHEE II multicriteria method. The results suggest that companies with better economic and financial ratios do not necessarily are the best in social and environmental aspects, which makes it possible to infer that, in general, companies need to implement a monitoring system focused on sustainability management based on the triad: environmental, social, economic and financial. The findings also point out that Companhia Docas do Pará has the most sustainable management, presenting a good placement for the three sustainability features. In sequence, the Companhia Docas do Ceará obtained a good environmental performance, occupying the first position for this aspect in the analyzed period. On the other hand, Companhia Docas do Rio Grande do Norte occupied the last position in the final ranking influenced by the poor performance in social and economic-financial management. The study is limited in the unbalanced quantitative of ratios. For future research, it is suggested to include more social ratios, as well as make this study with private ports.

Previous studies provide evidence that managers have incentives to achieve analysts' predicted profit and indicate that firms that meet analysts' earnings expectations may be managing their bottom line. Thus, the purpose of this study was to identify whether Brazilian companies listed on BM & FBovespa in the period from 2010 to 2015 that reached the results targets established in the consensus forecasts of financial analysts managed their results through real activities and / or through Discretionary accruals. For that, the levels of results management were estimated through discretionary operational and accrual decisions; while the surprise in the analysts' prediction was identified by the forecast error. In order to reach the objective of this research, we used the ordinary least squares (OLS) method with dummies for the year and sector. The results showed, first of all, that more than 50% of the companies listed on the BM & FBovespa, from 2010 to 2015, generally adopted practices of results management through real activity to increase the accounting result of the current period. Regarding the management of results through discretionary accruals, the results pointed out that managers have incentives to manage their results to achieve the profit predicted by financial analysts. As to the use of results management strategies to avoid spreading negative surprises in profits in relation to the consensus forecast of financial analysts, the results pointed out a negative relationship between the discretionary accruals and the forecast error, suggesting that the greater The level of accruals of the companies in the sample, the smaller is the error of the forecast, that is, that the managers possibly manage the results by accounting choices opportunistically, in order to reach or exceed the consensus of the analysts' prediction. However, the same has not been observed in relation to the management of results through real activities. Thus, no evidence has been found that managers jointly manage results management through real activities and through discretionary accruals to achieve the profit targets predicted by analysts.

This study aims to investigate the behavior of the quarterly earnings management level of Brazilian public companies. For this, a sample of 112 companies listed on the BM&FBovespa was selected and the quarterly discretionary accruals among 2012 and 2015 were estimated using Paulo model as a proxy for earnings management. These accruals averages were analyzed for all quarters in the period, as well as consolidated for each quarter (1Q, 2Q, 3Q and 4Q). Then, a second regression with the quarterly discretionary accruals and dummy variables representative of each quarter was used. The results indicate that, on average, the magnitude of discretionary accruals are higher in the fourth quarter, followed by the third quarter, first quarter and the second quarter. The regression analysis also showed that discretionary accruals for the fourth and first quarters were statistically significant. These findings suggest that the earnings management level in the fourth quarter is greater than in the other quarters. In addition, the earnings management level in the first quarter is statistically different from the levels of the second and third, possibly caused by the accruals reversal from the previous period in the next period. The study contributes to the literature by demonstrating that earnings management occurs differently throughout the year, as the incentives for earnings management tend to be stronger in the annual financial statements in relation to quarterly statements, deserving attention of investors, analysts, regulators, auditors and other users of accounting information.