NDLI: Determinantes Da Remuneração Dos Auditores Independentes No Mercado De Capitais Brasileiro

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Determinantes Da Remuneração Dos Auditores Independentes No Mercado De Capitais Brasileiro

Content Provider	Semantic Scholar
Author	Dantas, Jośe Alves Carvalho, Paulo Roberto Matos Couto, Bruna Azevedo Silva, Thaís Neves
Copyright Year	2016
Abstract	Este estudo teve como objetivo identificar os fatores determinantes da remuneracao da firma de auditoria independente no âmbito do mercado de capitais brasileiro. Contribui para o avanco da literatura sobre o tema, ainda incipiente no Brasil, por ser o primeiro que procura avaliar os determinantes da remuneracao dos auditores considerando as dimensoes seccionais e temporais, por meio do uso de dados em painel, contemplando dados de 339 empresas nao financeiras listadas na BMF e negativamente associada com o fato de auditoria ser realizada no primeiro ano de contrato e com o indice de liquidez corrente das empresas auditadas. Nao foram confirmadas as expectativas de que os honorarios dos auditores seriam positivamente relacionados com o grau de alavancagem dos clientes e negativamente relacionados com o nivel de rentabilidade e a adocao de melhores praticas de governanca.
Starting Page	68
Ending Page	85
Page Count	18
File Format	PDF HTM / HTML
DOI	10.4270/ruc.2016468-85
Volume Number	12
Alternate Webpage(s)	http://proxy.furb.br/ojs/index.php/universocontabil/article/download/5279/pdf
Alternate Webpage(s)	https://doi.org/10.4270/ruc.2016468-85
Language	English
Access Restriction	Open
Content Type	Text
Resource Type	Article

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