Banca de DEFESA: Vinícius Alves dos Santos Pereira
Uma banca de DEFESA de MESTRADO foi cadastrada pelo programa.STUDENT : Vinícius Alves dos Santos Pereira
DATE: 13/11/2023
TIME: 09:00
LOCAL: https://meet.google.com/xvd-hyph-xth
TITLE:
DETERMINANTS OF AUDIT OPINION IN BRAZILIAN STATE-OWN COMPANIES
KEY WORDS:
audit, audit report, audit opinion, modified opinion, state-owned enterprises
PAGES: 91
BIG AREA: Ciências Sociais Aplicadas
AREA: Administração
SUBÁREA: Ciências Contábeis
SUMMARY:
The audit opinion is a subject that has aroused the interest of academia, mainly because it indicates risk factors associated with the audited company. Despite the fact that the international literature has been discussing the topic for a long time, the results are far from conclusive (Habib, 2013). On the other hand, in Brazil, works are still scarce, especially with a focus on state-owned companies, which have been little explored. This research seeks to explore this gap in the literature, aiming to identify the variables that determine the modified audit opinion on the financial statements of brazilian state-owned companies.The research population of interest includes the 456 brazilian state-owned companies controlled by the federal, state and federal district governments (SEST 2021; STN, 2020). For this purpose, the Logit model was developed, in which variables related to the characteristics of auditing firms, audited companies and validity of auditing standards will be tested. Part of the data has already been collected, resulting in 633 observations (220 observations for the 44 federal state-owned companies and 413 for state-owned companies). The next steps include deepening the theoretical framework and research hypotheses, especially in light of the recommendations/suggestions of the examining board, completion of data collection, data analysis and final writing.
COMMITTEE MEMBERS:
Interna - 1804227 - DANIELLE MONTENEGRO SALAMONE NUNES
Interno - 1999345 - JOSE ALVES DANTAS
Externo à Instituição - PAULO ROBERTO DA CUNHA - FURB