Banca de QUALIFICAÇÃO: ANDRE OLIVEIRA RODRIGUES DE ASSIS

Operational Risk. Tax Risk. Risk Management. Accounting Organization. Contingency Theory.

Operational Risk. Tax Risk. Risk Management. Accounting Organization. Contingency Theory.

This research will investigate operational risks: making an analysis of the operational risks of Brazilian Accounting Organizations, where at the current moment, there is an emphasis on fiscal risk, since since the advent of fiscal intelligence through the Public Digital Bookkeeping System (SPED), has a direct impact on the risk that companies and taxpayers are exposed to, due to the scope of the additional information provided, the requirement for accuracy of tax information and, also, the increase in the tax authorities' detection potential. The study will aim to analyze the operational risk management process associated with the tax advisory activity provided by Brazilian accounting organizations in light of the Contingency Theory. To this end, it will investigate the perceptions of accounting office managers, verifying the mitigation measures that are adopted in practice by accountants, as well as the most effective risk management procedures that can be adopted by offices to reduce these risks. Interviews will be carried out, with a semi-structured script and content analysis, with tax professionals on a sample of accountants from the state of Goiás and the Federal District. In the corporate environment, tax compliance activities are carried out by the accountant, acting internally or externally (outsourcing). Contingency Theory seeks to explain the factors of change in organizations and, furthermore, the theory seeks to define and explain the process of internal and external organizational change in organizations and their interdependencies with factors such as environment and technology, analyzing and explaining the elements that constitute their cause and what arises from it. Being a non-experimental, cross-sectional, descriptive research with a qualitative focus, it will aim not only to expand knowledge about the risks associated with the tax advisory activity carried out by accounting organizations, but also to identify and analyze how these organizations manage these tax risks. way to mitigate them, addressing specific operational risks for accountants, where the information obtained will result from the construction and discussion of the following questions: what are the main operational risks associated with the tax advisory activity of Brazilian accounting organizations; the perceptions of accounting office managers; factors that enhance the mitigation of these risks adopted by accountants and the most effective risk management procedures that can be adopted by offices to reduce these risks.