Relationship between characteristics of the audit committee and independent audit in listed companies of B3
Purpose: To investigate whether there is a relationship between the characteristics of the Audit Committee (size, expertise, independence, female participation) constituted with the characteristics of the Independent Audit: (Audit Report Lag; Big Four; number of key audit subjects; This analysis is...
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| Principais autores: | , , |
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| Formato: | Online |
| Idioma: | por |
| Publicado em: |
Portal de Periódicos Eletrônicos da UFRN
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| Endereço do item: | https://periodicos.ufrn.br/ambiente/article/view/18325 |
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| Resumo: | Purpose: To investigate whether there is a relationship between the characteristics of the Audit Committee (size, expertise, independence, female participation) constituted with the characteristics of the Independent Audit: (Audit Report Lag; Big Four; number of key audit subjects; This analysis is performed with the characteristics in aggregate and isolated form.
Methodology: The research was initially conducted with 294 entities, and later reduced to 64 companies that effectively had an Audit Committee. Four clusters were estimated for each group of variables (independent audit and audit committee) and then the groups were aggregated using the ANACOR technique to analyze the relationship between the characteristics presented. Chi-square test was also applied to all companies to analyze if there is relationship between the Audit Committee constituted with the characteristics of the audit report in isolation.
Results: Through ANACOR, only an approximate relationship between the AUD1 and COM1 clusters was verified, suggesting that companies audited by Big4 and with longer audit report delivery have Audit Committees whose members have expertise, but there is low participation. female It was also verified in the isolated analysis, significance for the variables PAA, BIG4 and AUDL, evidencing that there is relation with the presence of the Audit Committee in the entity.
Contributions of the Study: Only analyzes in isolation could show a relationship between Independent Auditing characteristics and the existence of the Audit Committee, such as the disclosure of key audit matters in the independent auditor's report, the fact that the firm is a Big Four and the Audit Report Lag. This result enables future research to support the use of these variables, including the disclosure of PAAs that still lack studies that relate them to the Audit Committee. |
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