Banca de QUALIFICAÇÃO: Juliana Bacelar de Freitas

Uma banca de QUALIFICAÇÃO de MESTRADO foi cadastrada pelo programa.
STUDENT : Juliana Bacelar de Freitas
DATE: 26/07/2022
TIME: 16:00
LOCAL: UnB/FACE/PPGCont (online)
TITLE:

Determinants of the materialization of audit risks: an analysis from the perspective of red flags

KEY WORDS:

Red Flag; Audit; Audit Penalties; Audit Risk; Audit Quality

PAGES: 33
BIG AREA: Ciências Sociais Aplicadas
AREA: Administração
SUBÁREA: Ciências Contábeis
SUMMARY:

This project investigates the determinants of audit risk, evidenced by the Sanctioning Administrative Processes 

and Commitment Commitment signed by the CVM 200 judged as model and 202. Relationships between the 

degree of penalties against auditors and the characteristics of the auditee's structure and environment, which 

can be expressed by red flags. The findings show the result are combined results: (i) XX, (ii) XX and (iii) XX. 

Therefore, the study contributes to the improvement of the quality of audits, monitoring of regulators and to 

the development of the joint literature on red flags and penalties against auditors.

BANKING MEMBERS:
Externo à Instituição - VAGNER ANTÔNIO MARQUES - UFES
Presidente - 1804227 - DANIELLE MONTENEGRO SALAMONE NUNES
Interno - 2122897 - JORGE KATSUMI NIYAMA