O poder da reputação: evidências do efeito big four sobre a opinião do auditor

Autores

  • Vagner Antônio Marques Professor Adjunto do Departamento de Ciências Contábeis da UFES
  • Luiz Cláudio Louzada Professor Adjunto do Departamento de Ciências Contábeis da UFES
  • Hudson Fernandes Amaral Professor Titular do Centro Universitário Unihorizontes – MG Professor Catedrático Visitante do ISEG/ULISBOA (Portugal)
  • Antônio Artur de Souza Professor Associado do DCAD/FACE/UFMG

DOI:

https://doi.org/10.5007/2175-8069.2018v15n35p3

Palavras-chave:

Big Four, Auditoria Independente, Opinião do auditor

Resumo

O presente trabalho analisou o efeito das Big Four sobre o tipo de opinião dos auditores. O estudo, descritivo, documental e quantitativo, analisou relatórios anuais de 504 empresas listadas na [B]³ no período de 2002-2012 através de estatística descritiva e regressão com dados em painel. Observou-se existir uma concentração do mercado de auditoria, pois as Big Four chegaram a auditar 75% das empresas, o que pode prejudicar a independência do auditor. Em média, a probabilidade de uma empresa listada receber um relatório modificado é 6,20%. Verificou-se ainda que ser auditado por uma Big Four e possuir Níveis Diferenciados de Governança reduzem a probabilidade de se receber uma opinião modificada. Por sua vez, empresas que apresentam prejuízos e a adoção do IFRS Parcial aumentaram a probabilidade de receberem uma opinião modificada. Estes resultados contribuem com os reguladores, investidores e auditores na sinalização dos fatores que afetam o tipo de opinião do auditor.

Biografia do Autor

Vagner Antônio Marques, Professor Adjunto do Departamento de Ciências Contábeis da UFES

Doutor em Administração pela Universidade Federal de Minas Gerais

Luiz Cláudio Louzada, Professor Adjunto do Departamento de Ciências Contábeis da UFES

Doutor em Administração pela Universidade Federal de Minas Gerais

Hudson Fernandes Amaral, Professor Titular do Centro Universitário Unihorizontes – MG Professor Catedrático Visitante do ISEG/ULISBOA (Portugal)

Doutor em Administração pela Université Pierre Mendes France – Grenoble (França)

Antônio Artur de Souza, Professor Associado do DCAD/FACE/UFMG

PhD em Management Science pela University of Lancaster

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2018-06-30

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