Influence of board interlocking in the selection of the audit firm on the mandatory caster

• Autores: Evandro de Nez, Paulo Roberto da Cunha
• Localización: Contaduría y administración, ISSN 0186-1042, ISSN-e 2448-8410, Vol. 63, Nº. Extra 2 (Especial Contabilidad), 2018
• Idioma: inglés
• DOI: 10.22201/fca.24488410e.2018.1077
• Títulos paralelos:
  • La inf luencia del board interlocking o cruce de consejeros en la selección de la empresa de auditoría en el período de cambio obligatorio
• Enlaces
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• Dialnet Métricas: 1 Cita
• Resumen
  • español

    En el consejo de administración es común observar la interacción entre las empresas a partir de la inserción del mismo consejero en diferentes consejos, asunto denominado Board Interlocking (BI) o Cruce de Consejeros, que busca difundir información y experiencia entre los consejeros, útiles para la toma de decisiones. El objetivo del estudio es verificar la influencia del Board Interlocking en la selección de las sociedades de auditoría en el período de cambio obligatorio, de las empresas que cotizan en la BM&FBovespa. Se trata de un estudio documental y cuantitativo. Se utilizó una muestra de 235 empresas que tuvieron el cambio de firma de auditoría en 2012. El procesamiento y análisis de datos fue realizado mediante estadística descriptiva y regresión logística. Los resultados indican la existencia de BI en las empresas. El resultado de la regresión indica una mejora en la asertividad del modelo, pero sin significancia estadística. Se llegó a la conclusión de que el BI practicado por las empresas brasileñas no influye en la elección de la firma de auditoría en el período de cambio obligatorio

  • English

    In the board of directors is common to observe the interaction between companies from inserting the same counselor in different councils, which is called the Board Interlocking (BI), disseminating information and experience among advisers who seek to use them for decision making. The aim of the study is to assess the influence of Board Interlocking in audit firm selection in mandatory rotation in companies listed on the BM&FBovespa. This is a study, documentary and quantitative. We used a sample of 235 companies that had the exchange of the audit firm in 2012. The processing and analysis of data using descriptive statistics and logistic regression. The results indicate the existence of BI in the enterprises. The result of the regression indicates an improvement in the model assertiveness, but without statistical significance. It was concluded that the BI is practiced by Brazilian companies and does not influence the choice of audit firm on mandatory rotation.

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