Banca de DEFESA: MARINELY COSTA DE LIMA

Uma banca de DEFESA de MESTRADO foi cadastrada pelo programa.
STUDENT : MARINELY COSTA DE LIMA
DATE: 30/07/2026
TIME: 18:30
LOCAL: VIDEOCONFERÊNCIA
TITLE:

DETERMINANTS OF THE SIGNING DELAY OF INDEPENDENT AUDIT REPORTS IN PUBLIC COMPANIES

KEY WORDS:

Independent audit; Audit report lag; Publicly traded companies.

PAGES: 73
BIG AREA: Ciências Sociais Aplicadas
AREA: Administração
SUBÁREA: Ciências Contábeis
SUMMARY:

The period between the fiscal year-end and the signing date of the independent auditor's report is known in the literature as Audit Report Lag (ARL). This interval can compromise the usefulness of accounting information, given that timeliness is a qualitative characteristic that adds value to financial information and is essential for users' decision-making. Thus, delays in the issuance of the audit report can reduce the relevance of financial statements, increase information asymmetry, and affect capital market efficiency. In this context, this study aims to analyze the determinants of the independent auditor's report signing time for Brazilian publicly traded companies listed on the B3 exchange. Although national and international literature presents studies on the subject, research investigating, in an integrated manner, the influence of the characteristics of audited companies, independent auditing, corporate governance mechanisms, and the institutional environment on Audit Report Lag in the Brazilian context remains scarce. The research is grounded in Agency Theory, complemented by Signaling Theory. To achieve the study's objective, factors related to the characteristics of audited companies, independent auditing, corporate governance mechanisms, and the institutional environment were analyzed. A balanced panel data sample covering 168 Brazilian publicly traded companies from 2011 to 2025 was used, totaling 2,520 observations. The models were estimated using fixed-effects panel data regression, selected based on the Hausman test and estimated with robust standard errors. The results showed that the average Audit Report Lag was 68.87 days. Empirical evidence indicated that indebtedness, auditor switching, and Big Four audit firms significantly increase the Audit Report Lag, whereas the existence of an audit committee contributes to its reduction. The other variables analyzed did not show statistical significance. The study contributes to the literature by providing empirical evidence on the determinants of Audit Report Lag in Brazilian publicly traded companies, simultaneously considering factors related to the audited companies, independent auditing, corporate governance, and the institutional environment.

COMMITTEE MEMBERS:
Interno - 2241320 - ATELMO FERREIRA DE OLIVEIRA
Externa à Instituição - CARITSA SCARTATY MOREIRA
Presidente - 2814007 - RENATO HENRIQUE GURGEL MOTA