Modelo para avaliar a relação entre o oportunismo da administração e as reações dos auditores: simulação em reapresentações de demonstrações financeiras para uma amostra de empresas brasileiras listadas na NYSE

• Autores: Adela Deaconu, Camelia-Daniela Hategan, Ioana Ciurdas
• Localización: RBGN: Revista Brasileira de Gestão de Negócios, ISSN 1806-4892, Vol. 23, Nº. 2, 2021, págs. 337-352
• Idioma: portugués
• DOI: 10.7819/rbgn.v23i2.4101
• Títulos paralelos:
  • A model to assess the relationship between management opportunism and auditor reaction: simulation on financial restatements and on a sample of Brazilian companies listed on NYSE
• Enlaces
  • Texto completo  1    2  
• Resumen
  • português

    Objetivo – O objetivo do artigo é investigar se os gestores se comportam de forma oportunista manipulando o lucro e se as reapresentações das demonstrações financeiras, exigidas pelos auditores dos auditados, podem diminuir o oportunismo da administração.

    Metodologia – A abordagem empírica adotada utiliza um modelo autoconstruído para detectar a influência da reapresentação das demonstrações financeiras nas provisões discricionárias e observar possíveis práticas de gestão do lucro, considerando a reapresentação das demonstrações financeiras como variável explicativa.

    Resultados – Os valores computados de provisões discricionárias confirmam a existência de gestão de lucro e sugerem um possível viés da administração nas estimativas contábeis e outras políticas contábeis.

    Contribuições – Este estudo fornece uma ferramenta para superar as deficiências em relação às estimativas contábeis e outras políticas contábeis no processo de auditoria, avaliando a relação entre o oportunismo da administração e as reações dos auditores por meio dos requisitos da reapresentação das demonstrações financeiras.

  • English

    Purpose – The objective of the paper is to investigate whether managers behave opportunistically by manipulating earnings and whether financial restatements, required by the auditors from the auditees, have the potential to decrease management opportunism.

    Design/methodology/approach – The empirical approach undertaken uses a self-constructed model in order to detect the influence of financial restatements on discretionary accruals and to observe possible earnings management practices, considering financial restatements as the explanatory variable.

    Findings – The values computed for discretionary accruals confirm the existence of earnings management and suggest possible management bias in accounting estimates and other accounting policies.

    Originality/value – This study provides a tool for overcoming deficiencies in relation to accounting estimates and other accounting policies in the auditing process, by assessing the relationship between management opportunism and auditors’ reactions using financial restatement requirements.

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