Banca de DEFESA: ANDRE OLIVEIRA RODRIGUES DE ASSIS

Uma banca de DEFESA de MESTRADO foi cadastrada pelo programa.
STUDENT : ANDRE OLIVEIRA RODRIGUES DE ASSIS
DATE: 18/09/2025
TIME: 14:30
LOCAL: Defesa Dissertação aluno André Oliveira Rodrigues de Assis | Ingresso na Reunião | Microsoft Teams
TITLE:

Operational Risks: An analysis of the operational risks of Brazilian Accounting Organizations in light of Contingency Theory

KEY WORDS:

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

PAGES: 118
BIG AREA: Ciências Sociais Aplicadas
AREA: Administração
SUBÁREA: Ciências Contábeis
SUMMARY:

This research investigates operational risks: analyzing the operational risks of Brazilian accounting organizations. Currently, tax risk stands out. Since the advent of tax intelligence through the Public Digital Bookkeeping System (SPED), it has had a direct impact on the risk exposed to companies and taxpayers due to the comprehensiveness of the ancillary information provided, the requirement for accurate tax information, and the increased detection potential of tax authorities. The study aims to analyze the operational risk management process associated with tax advisory services provided by Brazilian accounting organizations, using Contingency Theory as a theoretical basis. To this end, the study will investigate the perceptions of accounting firm owners, assessing the mitigation measures currently adopted by accountants, as well as the most effective risk management procedures that firms can adopt to reduce these risks. Interviews were conducted with tax professionals, using semi-structured interviews and content analysis, and a sample of accountants from the state of Goiás and the Federal District. In the corporate environment, tax compliance activities are performed by accountants, either internally or externally (outsourced). Contingency Theory seeks to explain the drivers of change in organizations. Furthermore, the theory seeks to define and explain the internal and external organizational change process and its interdependencies with factors such as the environment and technology, analyzing and explaining the elements that constitute and result from its cause. This is a non-experimental, cross-sectional, descriptive study with a qualitative focus, aiming not only to expand knowledge about the risks associated with tax advisory activities carried out by accounting firms, but also to identify and analyze how these organizations manage these risks in order to mitigate them, addressing the specific operational risks for accountants. 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 activities of Brazilian accounting firms; the perceptions of the partners-owners of accounting firms; factors that enhance the mitigation of these risks adopted by accountants; and the most effective risk management procedures that can be adopted by firms to reduce these risks.

COMMITTEE MEMBERS:
Presidente - 1804227 - DANIELLE MONTENEGRO SALAMONE NUNES
Externo à Instituição - EDITINETE ANDRÉ DA ROCHA GARCIA - UFC
Interno - ***.440.347-** - EVALDO CESAR CAVALCANTE RODRIGUES - UnB
Interna - 388003 - FATIMA DE SOUZA FREIRE