A relação das republicações dos relatórios financeiros com as características de auditoria das empresas brasileiras financiadas pelo BNDES.

Abstract

Faced with the growing expansion of some bank-financed companies and business problems that shake the business landscape, financial reporting has become increasingly relevant to accounting information users, as has independent auditing, which has been redefined functions and a fundamental part for the republishing of reliable information of the financial statements by the companies. The objective of this research is to analyze the relationship of the financial reporting republics with the auditing characteristics of the Brazilian companies financed by the BNDES, noting the influence that the independent audit can influence on the republishing of accounting information. The research fits as an exploratory, descriptive and qualitative-quantitative study. The research universe initially had 125 companies, but some did not republish information for some time, and given the temporal delimitation of the study, from 2014 to 2016, which was a period of political and financial instability in Brazil, in which companies could present errors in their financial statements, the study was reduced to a sample of 26 companies, which were within the study period and still had financing operations with BNDES. The data of the research were collected in the database of Comdinheiro.com, then tabulated in spreadsheet and finally the calculation of the data was done through a statistical model, which consisted of a regression and analysis of the data in panels. The research variables were defined according to the relationships established between the main audit characteristics and according to previous studies. The results of the research, pointed out that the independent variables of the study exert positive influences and correlations with the number of republishments of the financial reports, with statistical significance, in which the quality of these depend directly on the way in which an audit committee reviews it and how the auditors responsible for reviewing the republished information are remunerated. It was concluded that there was a relationship between the variables, so the greater the audit committee and the higher the remuneration of the auditors, the greater the chances of republishing and the better the quality of the accounting information made available to the users of these.