Banca de QUALIFICAÇÃO: JOARLLA DE MEDEIROS MACEDO SILVA

Uma banca de QUALIFICAÇÃO de MESTRADO foi cadastrada pelo programa.
STUDENT : JOARLLA DE MEDEIROS MACEDO SILVA
DATE: 02/02/2021
TIME: 09:00
LOCAL: https://meet.google.com/sth-ddxr-wqf
TITLE:

KEY AUDIT MATTERS: ASSOCIATION WITH EARNINGS MANAGEMENT AND LITIGATION RISK

KEY WORDS:

PAAs. Earnings Management. Auditor Litigation Risk.

PAGES: 42
BIG AREA: Ciências Sociais Aplicadas
AREA: Administração
SUBÁREA: Ciências Contábeis
SUMMARY:

The audit report is considered a fundamental product delivered by the independent auditors and in recent years it has undergone changes that aimed to make it more informative to users of accounting information (MARQUES; PORTUGAL; ALMEIDA, 2019). With regard to these changes, in 2016, ISA 701 was issued, equivalent to NBC TA 701 in Brazil, which requires auditors to highlight in their report the critical points identified during the audit, called the Main Issues of Audit (PAAs). The mandatory presentation of PAAs aims to improve transparency around the audit process by providing additional information to accounting users (CFC, 2016). In addition to the field of quality of accounting information, organizations surveyed in the activity of external auditing expressed the receipt that the disclosure of PAAs increases the responsibility of audit firms (Deloitte, 2013). In this sense, this research aims to investigate an association between reported PAAs, Earnings Management and the Auditor's Litigation Risk, in the companies listed in [B] ³ - Brazil, Bolsa, Balcão, in the period from 2016 to 2019. The quantitative data used in the research will be collected through the Thomson Reuters Eikon® database. PAAs will be collected through standardized accounts, available on the CVM website. A content analysis by categories will be employed in order to quantify the PAAs disclosed and evaluate a communication registered in the PAAs. The companies that make up the financial sector were excluded from the study because they have a different operational and equity structure than the others, in addition to the specificity of the accounting religion (BÉDARD; GONTHIER-BESACIER; SCHATT, 2019; KITIWONG; SARAPAIVANICH, 2020). To achieve the proposed objective, two econometric models were developed, one to verify an association between reported PAAs and Earnings Management and the second model to investigate an association between reported PAAs and the Auditor's Litigation Risk. The first model will be analyzed using
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).

BANKING MEMBERS:
Externo à Instituição - EDILSON PAULO - UFRGS
Presidente - 2314118 - ERIVAN FERREIRA BORGES
Externo à Instituição - JOSÉ ALVES DANTAS - UnB