Banca de QUALIFICAÇÃO: FELIPE DA SILVA MOREIRA

Uma banca de QUALIFICAÇÃO de MESTRADO foi cadastrada pelo programa.
DISCENTE : FELIPE DA SILVA MOREIRA
DATA : 27/10/2016
HORA: 09:30
LOCAL: SALA A2 - SETOR V/UFRN
TÍTULO:

DETERMINANTS OF AUDIT FEES: A STUDY IN BM&FBOVESPA COMPANIES

PALAVRAS-CHAVES:

Audit fees; Audit quality; Earnings management

PÁGINAS: 44
GRANDE ÁREA: Ciências Sociais Aplicadas
ÁREA: Administração
SUBÁREA: Ciências Contábeis
RESUMO:

During the past decade in Brazil, papers on the audit fees gained relevance from the disclosure of the amounts paid to independent auditors. In this context, the discussion on the remuneration of the auditors, the concentration of the market and the quality assigned to those so-called Big Four has gained prominence, mainly because it is a topic that needs to be better exploited. From the reality found this research seeks to contribute to the accounting literature, legislators and the market in general to analyze what are the determinants of independent audit fees in companies of Brazil's capital market. The research of predominantly quantitative character, seeks to verify the behavior of audit fees in Brazil from a sample of 357 companies during the years 2012 to 2015, a total of 1,428 observations grouped into a panel. With the aim of achieving the objectives of the research, the research includes a multiple regression model with dependent variable the audit fees and seeks to capture the effect of audit quality from output management.

MEMBROS DA BANCA:
Presidente - 2610882 - DIOGO HENRIQUE SILVA DE LIMA
Interno - 119.581.188-85 - EDILSON PAULO - UFPB
Externo à Instituição - JOSÉ ALVES DANTAS - UnB