Características dos mecanismos de auditoria e a ocorrência de fraudes corporativas nas empresas listadas na B3

• Ano de defesa: 2021
• Autor(a) principal: Castro, Thais Aragão de
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Palavras-chave em Português: Mecanismos de auditoria; Comitê de auditoria; Auditoria interna; Auditoria independente; Teoria da Agência; Fraudes corporativas
• Link de acesso: http://www.repositorio.ufc.br/handle/riufc/60763

Widely discussed in academia, the conflict of interests between shareholders and managers draws attention to the relationship between the agent and the principal, treated by the Agency Theory. The Agency Theory deals with the relationship between the principal and the other party, in which the latter must act in favor of the principal. To mitigate the damage resulting from conflicts in this relationship and ensure the behavior of agents, it is necessary to apply control mechanisms, such as the audit, responsible, among others, for analyzing and understanding the facts that happen in companies, with the objective of make a concrete contribution to the prevention and detection of possible errors and fraud. For the purposes of this study, the audit committee, the internal audit and the independent audit are considered control mechanisms linked to auditing, thus constituting the audit mechanisms. The literature shows that, even with the application of different mechanisms, organizations of various types and sizes are constantly affected by some type of fraudulent action. In this context, the study aims to analyze the relationship between the characteristics of audit mechanisms and the occurrence of corporate fraud in companies listed on B3. This is a descriptive, quantitative research and documentary procedure, using descriptive statistics, correlation analysis and logistic regression for data processing, which correspond to the period from 2010 to 2019 of a sample of 230 companies listed in B3 . The results confirm the hypothesis that there is a negative relationship between the characteristics of audit mechanisms and the occurrence of corporate fraud, suggesting that the more companies strive to adopt better corporate governance practices, instituting audit committees, establishing audit areas internally and by hiring independent auditing firms, the lesser their involvement in the occurrence of corporate fraud. It was observed that the audit committee does not intensify the negative relationship between internal audit and the occurrence of corporate fraud, rejecting the second hypothesis proposed in the study. The findings also point out that the audit committee does not intensify the negative relationship between independent audit and the occurrence of corporate fraud either, evidencing a positive relationship between such constructs, thus rejecting the third hypothesis suggested in the study. It is concluded, based on the research findings, that audit mechanisms can mitigate the occurrence of fraud in the operations of companies, as, among others, it contributes to mitigate the conflict of interest between stakeholders and, thus, reduce the agency problems.