A Influência da Governança Corporativa e do Auditor na Divulgação sobre Riscos

Resumo

Objetivo: O objetivo deste trabalho é analisar a relação existente entre a divulgação de informação sobre riscos e os mecanismos de governo das sociedades e o auditor externo. Fundamento:Pretende-se averiguar se estes mecanismos de redução das assimetrias de informação exercem alguma influência na informação divulgada. 

Método: Para tal, será realizada uma revisão de estudos empíricos relacionados com o tema em apreço, no sentido de identificar resultados prévios que comprovem a existência de influência do governo das sociedades e do auditor na divulgação sobre riscos. 

Resultados: Verifica-se que determinadas caraterísticas do Conselho de administração, a estrutura de propriedade e a existência de um Comité de gestão de risco autónomo, o valor dos honorários recebidos pelo auditor, o tipo de empresa de auditoria a que este se encontra associado, a dimensão da sua carteira de clientes e a constituição de uma Comissão de auditoria se encontram associados ao nível e qualidade da divulgação sobre riscos.

Contribuições:Este trabalho contribui para a investigação na área da divulgação de informação sobre riscos, sendo inovador no facto de se centrar especificamente no papel do governo das sociedades e no auditor na tomada de decisão sobre a quantidade e qualidade de informação a divulgar.

Biografia do Autor

Sara Serra, Escola Superior de Gestão Instituto Politécnico do Cávado e do Ave

Departamento de Contabilidade e Fiscalidade

Docente da área disciplinar de Auditoria

Kátia Lemos, Escola Superior de Gestão Instituto Politécnico do Cávado e do Ave

Departamento de Contabilidade e Fiscalidade

Docente da área disciplinar de Contabilidade e Relato  Financeiro

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Publicado
2020-09-07
Como Citar
Serra, S., & Lemos, K. (2020). A Influência da Governança Corporativa e do Auditor na Divulgação sobre Riscos. Revista Evidenciação Contábil & Finanças, 8(3), 106-124. https://doi.org/10.22478/ufpb.2318-1001.2020v8n3.47009
Seção
Seção Internacional