Qualidade dos trabalhos de auditoria em ambiente de crise: análise em instituições financeiras no Brasil.

Abstract

Even though it has been a subject since 1980, audit quality is a topic to be studied more intensely, due to the fact that it does not have something external to determine it, very little is said about its determinants, especially in financial institutions. Brazil has been experiencing a socioeconomic crisis since 2013. The present study aimed to analyze the quality of auditing in financial institutions in Brazil, observing Banco do Brasil, Banco Bradesco, Santander BR and Banco do Nordeste. Based on the estimate of discretionary accruals, proposed by Dantas, Medeiros and Lutosa (2013), as a proxy for audit quality, according to the model by Kallapuret al. (2010), the model by Dantas and Medeiros (2014) was used to verify the relationships of the determinants of the quality of audit work. To obtain the results, tests were used based on information from the institutions during the years 2013 to 2017, available on the CVM website. The results contribute to an increase in the debate about the importance of the auditor's role in the financial system in times of crisis. The main results were that the importance of the bank to the audit company significantly and positively impacts the determination of audit quality, but the concentration of audit services in banks and the presence of an audit committee in the institutions are having a negative impact. . In addition, it is noted that during the crisis there is a decrease in the quality of auditing in banks.