Banca de QUALIFICAÇÃO: LUIZ HILÁRIO MULATINHO JUNIOR

Uma banca de QUALIFICAÇÃO de MESTRADO foi cadastrada pelo programa.
STUDENT : LUIZ HILÁRIO MULATINHO JUNIOR
DATE: 30/10/2024
TIME: 14:00
LOCAL: VIDEOCONFERÊNCIA
TITLE:

QUALITY OF ACCOUNTING INFORMATION IN THE PUBLIC SECTOR: A STUDY OF BRAZILIAN CAPITALS

KEY WORDS:

Quality of information; transparency and compliance; Government financial condition.

 

PAGES: 49
BIG AREA: Ciências Sociais Aplicadas
AREA: Administração
SUBÁREA: Ciências Contábeis
SUMMARY:

Recognizing the gap in studies on the quality of accounting information applied to the public sector, this study proposes to investigate this phenomenon through two approaches: Quality of accounting information by transparency and compliance (QICC) and Quality of accounting information by result (QICR). From this perspective, the objective of this research is to investigate the relationships between the indicators of compliance of public accounting information using as a proxy the ICF - accounting and tax compliance indicator developed by the National Treasury Secretariat (STN) and the government results measured through the Arnett (2014) model of government financial condition. To this end, an empirical study was carried out, using econometric techniques such as Student's t-tests to identify the scientific rigor of the QICC indicators and the use of the longitudinal study model with panel data involving the 27 Brazilian capitals, during a period from 2019 to 2023 to analyze the relationships between the QICC and QICR indicators.

COMMITTEE MEMBERS:
Presidente - ***.122.311-** - JOSIMAR PIRES DA SILVA - NÃO INFORMADO
Externo à Instituição - PAULO SERGIO ALMEIDA SANTOS - UFMT
Interno - 2814007 - RENATO HENRIQUE GURGEL MOTA