Reapresentação das demonstrações contábeis, honorários e mudança subsequente do auditor : evidências em empresas listadas na B3
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Data
2022-07-25
Autores
Brandão, Carolini Verdan
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Universidade Federal do Espírito Santo
Resumo
This study aimed to verify the association between the financial restatements, the change of the auditor and the audit fees of listed companies in Brasil, Bolsa, Balcão (B3). Data from 323 non-financial companies (2701 firms/years), from 2010 to 2020, were analyzed through descriptive statistics, tests of differences between means, correlation analysis and regression with panel data using Software R . The results showed that companies that restated their financial statements tended to pay higher fees in the next year, in line with previous research that attributed the increase to "risk premium" charged by the auditor. Additionally, the change of auditor, type of audit firm, corporate governance segment and size of the company proved influential in the fees paid. The results also showed that companies that restated the financial statements and spended more with auditing are less likely to change the auditor voluntarily. Furthermore, the research showed that ROE volatility influences exchange decisions. The study has the potential to contribute with investors, auditors, regulators, members of audit and governance boards, as it presents evidence of potential empirical implications of resubmissions on subsequent audit contracts
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Reapresentação , Honorários de auditoria , Mudança do auditor , Auditoria , Auditores , Contabilidade , Auditors , Auditing , Accounting , Resubmission , Audit fees , Auditor change