Os impactos da Covid-19 nos honorários de auditoria nas empresas brasileiras de capital aberto
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Data
2024-07-19
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Universidade Federal de Goiás
Resumo
This study aimed to assess the impacts of the Covid-19 pandemic on audit fees for publicly traded Brazilian companies listed on the B3 exchange. The research comprised a sample of 170 companies spanning from 2015 to 2022. Data were extracted from the Reference Form and Economática® database. Diagnostic panel tests were conducted, pointing to random effects panel regression methods. Findings indicate that Covid-19, debt levels, profitability, the presence of the Big Four, litigation, and client size are positively and significantly correlated with audit fees, while auditor rotation showed a negative association. Therefore, the study’s results refute the initial hypothesis, suggesting that the complexity and uncertainties of the pandemic period heightened audit risks. This led to an expansion of the audit scope and auditors’ time commitment, resulting in increased remuneration during the pandemic.
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Pandemia, Firma de auditoria, Big four, Pandemic, Audit firm
Citação
MARCELINO, Marco Antônio Gonçalves. O impacto da Covid-19 nos honorários de auditoria nas empresas brasileiras de capital aberto. 2024. 30 f. Trabalho de Conclusão de Curso (Bacharelado em Ciências Contábeis) - Faculdade de Administração, Ciências Contábeis e Ciências Econômicas, Universidade Federal de Goiás, Goiânia, 2024.