FACE - Artigos publicados em periódicos

URI Permanente para esta coleçãohttp://200.137.215.59//handle/ri/1381

Navegar

Agora exibindo 1 - 20 de 191

Proposta de perspectivas do Balanced Scorecard para monitoramento da educação profissional e tecnológica
(Universidade Federal de Goiás, 2025-03-18) Silva, Júlio Orestes da; Silva, Geovanna Costa
O laudo e o parecer pericial contábil sob a ótica dos advogados da Advocacia-Geral da União de Goiás
(2025) Xavier, Hérica Tainara Pereira; Machado, Michele Rílany Rodrigues; Machado, Lucio de Souza
A relação da divulgação das práticas ESG com o valor de mercado das empresas brasileiras de capital aberto
(2025) Cunha, Moises Ferreira da; Martins, Mayra; Moraes, Ana Paula de
This study investigated the association between the disclosure of ESG (environmental, social, and corporate governance) sustainability factors and the market value of publicly traded Brazilian companies. The analysis was based on data from 106 companies listed on the B3 stock exchange between 2012 and 2020, obtained from the Bloomberg ESG Disclosure Scores Brazil and Thomson Reuters databases. Using descriptive statistics and multivariate panel regressions, controlling for sectors and years, the study examined the relationships between ESG factors and the Tobin’s Q and Market-to-Book metrics. The results indicated that, in general, ESG factors did not show statistical significance concerning market value, except for the social criterion, whichdemonstrated amarginally positive association with Tobin’s Q. The sectoral analysis revealed distinct impacts, with greater emphasis on the Non-Cyclical Consumer and Financial sectors. The findings contribute to the literature on emerging markets by highlighting the limited relevance of the social factor in Brazil and suggest further investigations to deepen the understanding of ESG criteria and their effects on the capital market.
Percepção dos gestores quanto aos controles internos após a implantação da controladoria: um estudo de caso em uma fundação de apoio goiana
(2025) Silva, Victoria de Souza da; Machado, Lucio de Souza
The general objective of the research is to analyze how the implementation of controllership, in a third sector organization, contributed to the improvement of internal controls in the perception of managers or members of governance. To achieve this objective, a case study was carried out in a support foundation in Goiás, using semi-structured interviews as a technique, after the process was approved by the ethics committee of a public university. Four managers were interviewed, whose speeches were recorded, transcribed, organized and analyzed, using the content analysis technique. The results found highlight the strategic importance of controllership in adapting specific tools and regulations for the third sector, such as: Compliance and Check-list. The managers' view on internal controls, with the actions of controllership, is supported by consistent evidence of positive impacts on efficiency, compliance and transparency. Thus, it is concluded that controllership has a positive impact on the structure of internal controls, with its improvements.
A temática da auditoria em programas de pós-graduação Stricto Sensu em contabilidade
(2025) Alencar, Glaucileide Evangelista da Silva; Machado, Lucio de Souza; Fernandes Júnior, Rubens Rodrigues
Auditing is essential for the economy and corporate transparency, providing investors with a reliable view of companies. This study investigates the teaching and research of auditing in master's and doctoral programs in Accounting in Brazil, highlighting the characteristics of these courses and their influence on scientific output. Data collection utilized information from the Sucupira Platform websites, educational institutions, and the Lattes Platform. The analysis involved content analysis techniques and descriptive statistics. The main findings revealed a significant concentration in the Southeast region, with 74% of the programs located in the South and Southeast. Between 2005 and 2023, there was a notable increase in the number of programs, particularly between 2012 and 2015. However, only one-third of the 31 programs analyzed focus on auditing, with 12 active professors in the field. The lack of emphasis on auditing in the concentration areas and research lines, as well as the scarcity of required courses, reflects challenges in the training of researchers. These results highlight the need for greater representation of auditing in graduate Accounting programs to promote research and the training of specialists in this field.
Influência da covid-19 na agressividade fiscal das empresas do setor de energia elétrica listadas na B3
(2025) Barbosa, Laura Bianca Dias; Machado, Lucio de Souza; Machado, Michele Rílany Rodrigues
This study examines the impact of the COVID-19 pandemic on the tax aggressiveness of compa-nies listed on the Brazilian Stock Exchange (B3) in the electricity sector. A total of 41 companies were analyzed from 2009 to 2022. Tax aggressiveness was assessed using the effective tax payment rate (CASHETR) and Effective Tax Rate (ETR). The primary independent variable of interest was a dummy variable representing the pandemic period (COVID-19), while Return on Assets (ROA), leve-rage (LEV), and Company Size (TAM) served as control variables. Two panel data regression models are employed to test the hypothesis that COVID-19 influences companies’ tax aggressiveness. The findings indicate that companies exhibited increased tax aggressiveness during the COVID-19 period for the dependent variable, CASHETR, thereby supporting the established hypothesis. Regarding the control variables, the results demonstrate that ROA has a significant positive effect on tax aggres-siveness, suggesting that companies with higher returns on assets tend to adopt less aggressive tax strategies. The LEV variable yielded varying results across models but was statistically significant in both models. Conversely, the TAM did not show statistical significance. It is concluded that electric power companies engaged in tax management during the COVID-19 pandemic, seeking more effec-tive strategies to reduce tax liabilities and mitigate the impact of the crisis.
Influência dos planos de pagamento baseados em ações na agressividade fiscal das empresas financeiras listadas na B3
(2025) Castilho, Zhara Helou Ribeiro de; Machado, Lucio de Souza
This article aimed to investigate the influence of stock-based compensation (SBC) on the tax aggressiveness of Brazilian financial and banking companies listed on the B3, from 2019 to 2023. The sample comprised 58 financial companies, including 20 banks. The methodology employed multiple linear regression with panel data and random effects for financial companies, and multiple linear regression with stacked (pooled) data for banks. The descriptive analysis results suggested that financial companies and banks that compensated executives with SBC presented lower tax aggressiveness averages than entities that did not. However, the econometric models demonstrated that SBC did not impact the tax aggressiveness of financial companies. For banks, a significant negative relationship was observed between SBC and tax aggressiveness, when measured by the effective tax rate on accounting profit (GaapEtr), not rejecting hypothesis H2. In conclusion, stock-based compensation influenced the tax aggressiveness in Brazilian banks, measured by the GaapEtr rate, but not in financial companies, for both variables. The main contribution of this study lies in the collaboration for the development of a more robust literature on tax aggressiveness in financial institutions and banks, considering the relevance of the nominal tax burden of these institutions in the country.
Evolução tecnológica, inteligência artificial, auditoria contínua: auditores versus novas tecnologias
(2025) Almeida, Rosicleide Helena de Oliveira de; Souza, Emerson Santana de
The study identified the main challenges faced by auditors in integrating new technologies, with an emphasis on tools such as Artificial Intelligence (AI). Through an exploratory literature review, secondary sources such as scientific articles, electronic journals, and materials from the Federal Accounting Council (CFC) were analyzed. Using keywords like "continuous auditing," "information technology," and "artificial intelligence" on Google Scholar,the research sought to understand the integration of these technologies into accounting. The results show that technologies such as Big Data, AI, Blockchain, and machine learning are redefining auditing practices, especially continuous auditing, which enables real-time analysis of all records. Among the challenges are the high implementation costs, the need for constant updates, and the insecurity of accountants in signing balance sheets in a more complex digital environment. On the other hand, the automation of routine tasks, the analysis of large volumes of data (Big Data), and the use of predictive models offer opportunities to increase the efficiency, accuracy, and transparency of auditing processes. It is concluded that technological evolution is transforming auditors' practices, requiring new skills and the adoption of advanced tools, such as continuous auditing. Despite the challenges, the opportunities generated by these changes can drive auditing to a more efficient and strategic level. Future research may explore strategies for auditor training and the practical application of emerging technologies, such as AI and Blockchain, with a focus on expanding continuous auditing.
Carga tributária sobre a renda e desempenho no setor de telecomunicações nos países fundadores do BRICS: uma análise comparativa das implicações econômicas e regulatórias
(2025) Souza, Caroliny Lima de; Faria, Paulo Alexandre Oliveira de; Silva, Gilberto Crispim da; Duarte, Suelma Rodrigues; Silva, Maira Jessika Fernandes; Costa, Antonia Elisângela Vaz
In a global scenario marked by the growing importance of telecommunications, the tax burden on the sector emerges as a determining factor. Fernández-Rodríguez e Martínez-Arias(2014) identify Brazil as one of the countries with the highest tax burden in the sector among the BRICS nations, highlighting the relevance of deepening this analysis. Thus, the objective is to assess the tax burden on income in the telecommunications sector of the founding BRICS countries, quantify the differences and similarities, and analyze the impact on financial performance. The methodological approach adopted in this study is documentary and exploratory analysis, based on a qualitative and quantitative approach, with a critical and comparative perspective, using information from consolidated financial statements for the year 2023 of a sample of 53 major telecommunications companies from the founding BRICS countries, collected from the REFINITIV international database by Thompson Reuters. The results of the descriptive analysis indicated an average tax burden of 2.83% on the income and net revenue of telecommunications companies listed on the stock exchanges of the BRICS countries. India and Russia exhibited higher tax pressure, while Brazil stood out for the complexity of its tax system. The consolidated average EBITDA margin of 33.39% revealed operational efficiency, but the net margin of only 4.38% demonstrated that taxes and charges consume a significant portion of profits. These results underscore the need for effective tax planning to enhance competitivenessin the sector among emerging nations.
Análise da habilitação econômico-financeira e teste de previsão de insolvência na concessão dos serviços públicos de saneamento básico
(2025) Dalescio, Sérgio Thiago Morais de Rezende; Machado, Lucio de Souza
Objectives: The general objective of the study was to analyze the indicators proposed by Decree 10,710/21 in the economic-financial qualification phase of bidding processes for public basic sanitation service concessions in relation to those usually adopted. To achieve this, the following specific objectives stand out: i) calculate the indicators proposed by Decree 10,710/21 and those usually adopted by companies in the basic sanitation sector and analyze whether they meet the minimum benchmarks; ii) compare whether companies are qualified to participate in tenders for the concession of public basic sanitation services, according to the minimum references of each methodology; and iii) evaluate the insolvency risk of the two models and discuss the advantages and disadvantages of adopting each set of indicators. Method: As a sample, the indicators of 25 providers with regional coverage were analyzed, during the period from 2017 to 2021. Results: The results obtained indicate that 68% of companies comply with the minimum benchmarks set out in the new legal framework, while 32% comply with the indicators usually adopted. The two groups of companies were subjected to the insolvency prediction tests proposed by Altman (1979) and Kanitz (1974), being partially approved in the first model and fully approved in the second. Scientific contributions: The methodology proposed by the new legal framework for basic sanitation proved to be more advantageous for public administration for the following reasons: i) use of a specific methodology for the basic sanitation sector, that is, it takes into account the economic reality of the sector; ii) use of profitability indicators; iii) calculation of indicators based on the median of the last five financial years, which allows analysis of the bidder's trends; iv) expansion of the number of companies able to participate in the bidding for the concession of services, increasing the competitive nature of the event, without increasing the risk, as it proved capable of selecting solvent companies.
Soluções de divergência de classificação de mercadorias da RFB sobre alíquotas de IPI e a gestão tributária: uma análise antes e durante o covid-19
(2025) Faria, Paulo Alexandre Oliveira de; Silva, Geovanna da Costa; Silva, Gilberto Crispim da
The overall objective of this study is to analysethe impact of the Divergence Solutions (SDs) issued by the Brazilian Federal Revenue Service (RFB) during the pre-pandemic and pandemic periods on corporate Tax Management (GT). The research follows a qualitative approach, utilizing secondary sources, andemploys a documentary analysis method (content analysis and comparison), also characterizing it as exploratory. A type of census was applied by analysingthe entire set of SDs from both periods. The impacts were categorized as positive, negative, or neutral, considering the variation in IPI tax rates before and after the SDs and correlating them with the affected economic sectors. Thirteen industrial sectors were identified as covered by the classification reforms analysed, and the results demonstrated that most of the classification reform impacts were neutral with respect to the IPI tax rate in bothperiods. Additionally, a negative impact (rate increase) was observed in approximately one-third of the reforms, while a positive impact was identified in about one-fifth of the reforms during the pre-pandemic period and in one-third during the pandemic period, with an increase in positive impacts (rate reduction). Therefore, it is concluded that the RFB's decisions regarding IPI tax rate adjustments,despite being mostly neutral, affected corporate tax management, given the variations in impacts across periods. Moreover, part of thetax rate adjustments resulting from the SDs seem to reflect a fiscal authority measure aimed at alleviating economic difficultiesduring the Covid-19 crisis.
Diagnóstico da oferta de disciplinas relacionadas a contabilidade pública aplicada a contabilidade nos cursos de pós-graduação Stricto Sensu
(2025) Farias, Jéssica Monteiro; Ferreira, Celma Duque; Silva, Gilberto Crispim da
The curriculum proposed by the Brazilian Accounting Federation (FBC) suggests that the subjects “Public Finance” and “Accounting Applied to the Public Sector -CASP” be offered as compulsory courses in undergraduate accounting programs at higher education institutions (HEIs). In this sense, this research aimed to analyze the offering of courses related to CASP in stricto sensu graduate programs in accounting at Brazilian federal higher education institutions. The research is characterized as qualitative with the application of content analysis, from the perspective of Bardin (2016). The sample comprised 17 HEIs located on the Sucupira Platform, n the Administration, Tourism, and Accounting Sciences Category, which offer Postgraduate Programs (PPGs) in accounting at the master's and doctoral levels. The results indicate that most PPGs focus their research on controllership and management accounting, and that IES UnB is the only one to offer research in CASP. Regarding the subjects offered by PPGs, 67% of the sample present topics aligned with CASP in their syllabi and teaching plans. Approximately 80% of PPGs offer courses with a marketing focus. It was also identified that IES in the Southeast region, compared to other Brazilian regions, stand out in offering PPGs in accounting, and that the North region does not offer any Graduate Programs. The number of master's degrees offered, comparing regions and states, is greater than that of doctorates. In practical terms, the study concludes that there is a shortage of specialists in CASP, which compromises the training of teachers and researchers prepared to meet the demands of public management. The implications suggest the need for institutional policies that promote a greater balance between market-oriented and public sector disciplines, encourage the creation of consolidated lines of research in CASP, and reduce regional disparities, strengthening scientific production and the training of qualified professionals.
Indicadores econômico-financeiros como sinalizadores de fraudes: análise do caso JBS
(2025) Vieira, Viviane Matias dos Santos; Machado, Michele Rílany Rodrigues; Machado, Lucio de Souza
The objective of this research was to identify the relationship between economic and financial indicators and the occurrence of fraud, through the JBS case. For this, 20 economic-financial indicators of the literature were selected, and the data collected from the JBS’s financial information, from 2007 to 2017.In the data analysis, descriptive statistics techniques and logistic regressions were used. Bivariate regressions were performed for each indicator, as well as multivariate regressions, where the indicators were grouped into synthetic indexes (indebtedness, turnover, liquidity and profitability). It was found that, in the individual regressions, 14 indicators presented statistical significance. In the model with synthetic indexes, it was verified that the indebtedness and the liquidity had a negative impact on the perpetration of the fraud, and the profitability showed a positive relationship, while the turnover rate was statistically insignificant.
Subvenções para investimento: value relevance da reserva de incentivos fiscais nas empresas brasileiras
(2025) Oliveira, Carlos Eduardo Gonçalves de; Carmo, Carlos Henrique Silva do; Machado, Lucio de Souza
Government grants and assistance (SAG) are strategies frequently used in emerging countries. Governments use SAG to compensate for market imperfections, bring about economic development, and meet social policy objectives. In Brazil, investment subsidies are granted by the public authorities, through tax incentives with the purpose of implementing or expanding economic enterprises. This study aimed to investigate the value relevance of investment subsidies recorded in the tax incentive reserve account classified in the net equity of Brazilian companies. This research was based on the model by Collins et al. (1997), which is a proxy for Ohlson's (1995) Residual Income Valuation (RIV) model. The sample consisted of 81 companies listed on B3 and the study period ranged from 2012 to 2021 (10 years). Through multiple regression analysis of panel data and adaptations to the aforementioned model, it was found that there is an influence of accounting information recorded in the tax incentive reserve in relation to profit and net worth, and that investment subsidies present significance and positive influence on share prices, being value relevance for the stock market in Brazil.
Subvenções e Assistências Governamentais (SAG) nas práticas de tax avoidance: uma revisão sistemática da literatura
(2025) Oliveira, Carlos Eduardo Gonçalves de; Machado, Lucio de Souza
This study examines academic publications onthe relationship between the use of government subsidies and assistance (GSA) and tax avoidance practices in Brazilian companies, through a systematic literature review followingthe protocols proposed by Tranfield, Denyer, and Smart (2003) and Kitchenham (2004). The review covers the period from 2014 to 2023 and draws on the Spell, CAPES Journals, and Scopus databases. The findings reveal a limited number of studies on the topic,with most adopting a broad perspective on fiscal incentives by comparing firms that use GSA with their levels of tax avoidance and performance-related variables. The study concludes that GSA reducestax costs and that managerial models and executives’ profiles influence the use of tax incentives in tax avoidance strategies, highlighting significant gaps for future research.
Conflitos e controvérsias do establishment contábil estadunidense: uma análise Lukacsiana da reificação da teoria contábil
(2025) Nepomuceno, Valerio; Rech, Ilirio José
Artefatos gerenciais e inovação: uma investigação na feira hippie de Goiânia
(2025) Soares, Juliano Lima; Sant'Ana, Stela Ribeiro de
The Feira Hippie de Goiânia has a historical-cultural heritage value for the city, moving the entire production chain and generating a great impact on the local economy. The general objective of the research is to verify if there is a positive relationship between the use of managerial artifacts and the degree of innovation on the part of the Feira Hippie de Goiânia marketers. It is an exploratory study with a quantitative approach in which the method of data collection will be a physical questionnaire applied to the Feira Hippie de Goiânia marketers. Descriptive statistics tests and Person correlation analysis were applied to the collected data. The results demonstrate that there is a positive rela-tionship between the use of management artifacts and the degree of innovation of the stallholders at the Hippie Fair in Goiânia, being second-order factors. Furthermore, it was possible to verify that, by increasing the using first-order factors of heritage artifacts and results and platform innovation, it would trigger an increase in the use of several other factors. Furthermore, the research investigates the characterization of the Hippie Fair fairgrounds, as well as its main administrative and innovative practices. These results can serve as a source of information to guide future practices and training, aiming to assist their evolution in these contexts.
Impacto da pandemia de covid-19 na arrecadação tributária no Brasil
(2026) Souza, Maria Helena de Freitas; Machado, Lúcio de Souza; Borges Junior, Dermeval Martins
As a consequence of the widespread dissemination of the Covid-19 pandemic, various social isolation measures were implemented by governments worldwide. Such measures had expressive negative impacts on the economy, causing a significant decline in economic activities across different sectors. As a result, a reduction in the collection of tax revenues was observed, which led to financial difficulties in several Brazilian states. The main objective of this research was to examine and evaluate the behavior of the collection of the main federal taxes and the ICMS (State Value-Added Tax on Goods and Services) during the pre-pandemic, pandemic, and post-pandemic periods (2018 to 2023). The adopted methodology was based on descriptive statistical analysis, using data extracted from the Federal Government’s Revenue Collection Portal, complemented by the application of the non-parametric Kruskal-Wallis test, with the aim of verifying significant variations in collection over the analyzed period. The results revealed a substantial drop in the collection of certain taxes during the first months of the pandemic, followed by a sharp increase starting in August 2020. In the subsequent years (2022 and 2023), a resumption of economic growth, and consequently, of tax revenue collection, was observed. The application of the Kruskal-Wallis test demonstrated that the ICMS, as well as the main federal taxes—IRPJ (Corporate Income Tax), IRRF (Withholding Income Tax), CSLL (Social Contribution on Net Income), PIS (Social Integration Program) and COFINS (Contribution for the Financing of Social Security)—presented statistically significant variations in revenue collection throughout the investigated period.
Valuation: uma análise na PetroRio S/A
(2025) Soares, Pedro Henrique Ferreira; Silva, Cleuton Clenes da; Silva, Gilberto Crispim da; Silva, Hélcia Daniel da; Silva, Iram Leandro da
This study aimed to conduct a fundamental (valuation) and relative analysis of PetroRioS/A, which will be used to estimate the intrinsic value of its shares and determine whether the company is overvalued or undervalued in relation to its price in the Brazilian stock market. Valuation methods such as discounted cash flow and relative valuation were applied, using multiples like EV/Ebitda, P/E, and P/BV. The research adopted an applied, quantitative, and descriptive approach. Data were collected from the company's financial statements and databases from IBGE, IPEA, EPE, and the Federal Reserve. The results highlight market confidence, the lack of real growth projections, and investor caution in seeking significant appreciation. The discrepancy between market price and intrinsic value underscores the importance of critically assessing the assumptions used. According to the evaluation, the company's market value is overvalued. Finally, the study emphasizes the need to consider not only financial metrics but also the underlying assumptions in valuation analyses. Investors may find opportunities aligned with conservative assumptions, but it is crucial to monitor changes in the business environment. This provides a balanced perspective on the appreciation potential of PetroRio S/A.
O reconhecimento de provisões e sua relação com as características corporativas em companhias com score ESG listadas na B3
(2025) Soares, Larissa Ribeiro; Silva, Denise Mendes da; Borges Junior, Dermeval Martins
The objective of this study is to relate the recognition of provisions and corporate characteristics (size, profitability, leverage, sector, and level of corporate governance) in companies with an ESG score listed on B3. The methodology involves regression analysis, and the analyzed period is from 2014 to 2022. The results indicate that the size, the return on equity and corporate governance have a significant influence on the recognition of provisions. These findings highlight the importance of sustainable practices and governance in accounting decisions, contributing to the disclosure of information by managers, as well as encouraging corporate transparency and broadening the debate on provisions and ESG. Empirical evidence can help investors understand accounting practices, highlighting corporate characteristics that may be related to the process of recognizing provisions.

Navegar

Submissões Recentes