Qualidade da auditoria e assimetria informacional: uma análise no período pré e pós-adoção às normas internacionais de contabilidade

Autores

DOI:

https://doi.org/10.5007/2175-8069.2020v17n42p38

Resumo

O estudo objetiva investigar quais elementos da qualidade da auditoria (QA) contribuem para a redução da assimetria de informação (AI) nas empresas listadas da , no período pré e pós-adoção das IFRS. Foram estimadas regressões com dados em painel para testar a relação entre a AI e a QA em 82 empresas no período de 2003 a 2016. Os principais resultados são: existe relação significante e negativa entre elementos de QA (BIG4, TA, ESP e CA) e a AI; existe relação significante e negativa entre as variáveis de controle (COB, INT, FLOAT e NM) e a AI e; existe maior relevância da QA na redução da AI no período pós-adoção. O estudo pode contribuir: ao evidenciar os atributos de QA associados à qualidade informacional; para que reguladores e normatizadores tenham mais subsídios informacionais e; ao possibilitar a identificação, pelos investidores, de características de empresas com maior qualidade informacional.

Biografia do Autor

Térsio Arcúrio Júnior, Especialista em Regulação de Serviços Públicos de Telecomunicações, Brasília/DF, Brasil

Doutorando no Programa de Pós-graduação em Ciências Contábeis da Universidade de Brasília – PPGCont (UnB)

Rodrigo de Souza Gonçalves, Professor Associado da Faculdade de Economia, Administração e Contabilidade (UnB), Brasília/DF, Brasil

Doutor em Ciências Contábeis pelo Programa Multiinstitucional e Inter-regional de Ciências Contábeis (UnB/UFPB/UFRN

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2020-05-20

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Arcúrio Júnior, T., & Gonçalves, R. de S. (2020). Qualidade da auditoria e assimetria informacional: uma análise no período pré e pós-adoção às normas internacionais de contabilidade. Revista Contemporânea De Contabilidade, 17(42), 38–56. https://doi.org/10.5007/2175-8069.2020v17n42p38

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Creative Commons License
Esta obra está licenciada sob uma Licença Creative Commons.