Mecanismos de auditoria e gerenciamento de resultados contábeis
DOI:
https://doi.org/10.5007/2175-8069.2022.e77139Resumo
Este estudo tem por objetivo analisar a influência dos mecanismos de auditoria no gerenciamento de resultados contábeis. A investigação reúne dados de 142 empresas não financeiras participantes da carteira do Índice de Ações com Governança Corporativa Diferenciada da B3, no período de 2011 a 2017. A estatística descritiva das métricas de gerenciamento de resultados (accruals discricionários, o nível anormal das atividades reais e o resultado contábil anormal) sinaliza que os accruals discricionários é a medida que mais contribui para a redução da qualidade das informações contábeis. A partir de regressões múltiplas com dados em painel e pelo método de regressão quantílica, verificou-se que os mecanismos de auditoria melhoram a qualidade das informações contábeis e que a existência de órgãos de auditoria interna e controle interno, tidos como mecanismos internos de governança corporativa, não são eficientes em inibir a adoção de estratégias de gerenciamento de resultados por mudança de classificação, para a amostra e período investigados.
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