Estudo da reação dos auditores à renovação das demonstrações financeiras das empresas admitidas na Bolsa de Valores de Teerã
DOI:
https://doi.org/10.23925/2179-3565.2023v14i4p70-83Palavras-chave:
Reação dos Auditores, Renovação das Demonstrações Financeiras, Bolsa de Valores de Teerã, Lançamentos de AuditoriaResumo
O objetivo deste estudo foi investigar como os auditores reagem à renovação das demonstrações financeiras das empresas admitidas na Bolsa de Valores de Teerã. Para este efeito, o impacto da reapresentação das demonstrações financeiras e do ano seguinte à reapresentação das demonstrações financeiras em três dados de auditoria, incluindo honorários de auditoria, o número de funcionários profissionais da empresa de auditoria e o número de sócios que assinam o relatório de auditoria, foi investigado como parte da resposta dos auditores a um evento externo. O presente estudo foi conduzido com abordagem descritiva de correlação baseada em análise de regressão multivariada. A amostra estatística foi composta por 143 empresas admitidas na Bolsa de Valores de Teerã de 2014 a 2022. Após a coleta dos dados do site Codal e do site oficial da Sociedade de Contadores, foram utilizadas técnicas econométricas e o software EViews para análise dos dados. Os resultados do estudo mostraram que os honorários de auditoria e o número de profissionais do instituto de auditoria contratado pela empresa aumentam no ano em que as demonstrações financeiras são renovadas. Verificou-se também que o aumento destes lançamentos de auditoria continua no ano seguinte à renovação das demonstrações financeiras. Contudo, as conclusões mostram que os auditores não alteram os parceiros signatários do relatório de auditoria em resposta à reformulação das demonstrações financeiras.
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