NDLI: Qualidade E Relevância Do Laudo Da Perícia Contábil Judicial: Um Estudo De Caso À Luz Da Teoria Das Expectativas

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Qualidade E Relevância Do Laudo Da Perícia Contábil Judicial: Um Estudo De Caso À Luz Da Teoria Das Expectativas

Content Provider	Semantic Scholar
Author	Escalfi, Cintia Assagra Romão, Giulia De Oliveira Borçato, Edileusa Cristina
Copyright Year	2018
Abstract	The accuracy of a financial audit to support judges in their decisionmaking processes in matters related to assets and equity finances is undeniable. Therefore, an audit report becomes important for those who require help and technical instructions in order to make judgements, and thus, it is essential that the financial audit report is qualified in order to be used as evidence. This study aims at examining the quality and relevance of financial audit reports for the magistrates at the civil courts in the city of Umuarama and its region. It is an exploratory-descriptive cross-sectional study with a qualitative approach, with data collected over a three-month period, ranging from September to November 2017, in 17 cities, in a sample consisting of eight magistrates, considering that only four of them replied to the survey in person and one answered it via the Internet through an electronic questionnaire structured using the software Survio. The findings inform that the magistrates expect the accounting expert to present characteristics related to the nature of an accountant, never forgetting the ethics and continuous education aspects, and having the competence to prepare the report. Thus, those characteristics are sufficient to provide financial audit reports to the magistrates at the civil courts in the judicial districts of Umuarama and its region.
File Format	PDF HTM / HTML
DOI	10.25110/receu.v19i1.6719
Volume Number	19
Alternate Webpage(s)	http://www.revistas.unipar.br/index.php/empresarial/article/viewFile/6719/3642
Alternate Webpage(s)	https://doi.org/10.25110/receu.v19i1.6719
Language	English
Access Restriction	Open
Content Type	Text
Resource Type	Article

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