Audit Companies
Mostrando 1-12 de 26 artigos, teses e dissertações.
-
1. Analysis of the relationship between company characteristics and key audit matters disclosed
RESUMO O objetivo geral deste estudo é analisar se as particularidades das empresas auditadas influenciam o volume de key audit matters (KAMs). Como objetivos específicos, pretende-se identificar o número de KAMs divulgado pelas empresas brasileiras e analisar os principais fatores associados à sua divulgação. O estudo pretende contribuir para uma áre
Rev. contab. finanç.. Publicado em: 14/10/2019
-
2. Compliance with Environmental and Social Legislation in Certified Forestry Companies
ABSTRACT The objective of this study was to evaluate the contribution of the FSC forestry certification system to improve the forestry sector, in terms of compliance to environmental and social laws and improvements in working conditions resulting from the certification process. Thirty-seven auditing reports from five Brazilian forestry companies were evalua
Floresta Ambient.. Publicado em: 11/12/2017
-
3. Herramienta auditora sobre el acceso y preservación de la información audiovisual televisiva
Abstract This paper aims at describing the audit tool that can determine the correct management, preservation and access to audiovisual information within television networks. The audit is presented in the format of an auditing tool that analyzes a number of parameters, such as accessibility, state of preservation, human resources and training, economic fund
Transinformação. Publicado em: 2016-12
-
4. Auditoria contínua de dados como instrumento de automação do controle empresarial
Business activities and business processes in the corporate world are technology-dependent. Such activities and processes drive the development of new audit techniques to investigate possible systemic failures that could affect the internal controls of companies. In this way, the need for automation of auditing tests led to the development of the concept and
JISTEM J.Inf.Syst. Technol. Manag.. Publicado em: 2014-05
-
5. SUBSIDIARY GOVERNANCE: CRITICAL FACTORS TO REDUCE AGENCY CONFLICT BETWEEN HOLDING AND SUBSIDIARY: A EXPERT VISION / GOVERNANÇA DE PARTICIPAÇÃO SOCIETÁRIA: FATORES CRÍTICOS PARA A REDUÇÃO DO CONFLITO DE AGÊNCIA ENTRE HOLDING E CONTROLADAS: A VISÃO DO ESPECIALISTA
Modern business groups have dozen or even hundred companies. These companies are legal entities despite they are controlled and coordinated by a holding company. Subsidiary Governance is the management system by which these companies are driven and monitored. This system also monitors the relationship, legitimacy and iteration with the holding and other stak
IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia. Publicado em: 04/04/2012
-
6. AUDITORIA DA GESTÃO DA INOVAÇÃO NO SETOR BANCÁRIO: o caso do Banese. / AUDIT OF THE MANAGEMENT OF INNOVATION IN INDUSTRY BANKING: the case of Banese.
The innovation management has achieved a important role in usual business context as a way how to get profits, processes eficiency and structural flexibility, important aspects to the organization competitiveness and market consolidation. This theoretical and empirical study aims to analyse the process of innovation management in financial companies, taking
IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia. Publicado em: 12/08/2011
-
7. Fatores determinantes do nível de disclosure das empresas de energia elétrica brasileiras : um estudo com dados em painel
This study has aimed to evaluate the reasons that have lead to the disclosure of information by Brazilian electric power companies. For this purpose, we have used the studies of Verrecchia (2001), Dye (2001), Healy and Papely (2001), and Core (2001) to form the basis of the theoretical framework. Thus, we developed seven hypotheses related to the level of di
IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia. Publicado em: 24/05/2010
-
8. Audit committee practices: evidences of Brazilian companies / Práticas do comitê de auditoria: evidências de empresas brasileiras
O objetivo principal da pesquisa foi investigar quais fatores motivaram empresas brasileiras de capital aberto a adotarem o Comitê de Auditoria como parte integrante de sua estrutura de Governança Corporativa. Como complemento, investigou-se a associação entre características das companhias, como Liquidez, Porte e Emissão de ADRs, e a adoção ou não
Publicado em: 2010
-
9. Comitê de auditoria: uma análise baseada na divulgação das informações de empresas brasileiras / Audit committee: an analysis based on the disclosure information of Brazilian companies
Successive crises and frauds involving large companies in recent years have driven the society and the governments to seek new forms of control and to revive old forms previously set aside. Since the Audit Committee (AC) is one of the most important sources of control within present needs of the organizations, this research aims to identify and analyze the m
Publicado em: 2009
-
10. Uma análise da influência do parecer dos auditores independentes com ressalvas em decisões de usuários das informações contábeis
The use of accounting information is associated to its credibility. Accordingly, the audit report, the auditors final work, can represent the means to offer this element. Therefore, this research aimed at verifying whether a qualified audit report interfere in investment and finance decisions, involving possible users of accounting information. To that end,
Publicado em: 2009
-
11. Um estudo sobre a percepÃÃo das fontes de resistÃncia a implantaÃÃo da estrutura de controladoria : um estudo multicasos em empresas pernambucanas
The referred research has the objective of studying the controllers perception and othersmanagers about the existent resistance in the implantation of the unit administrative called the controllership. The companies are submerged in changes to macroeconomic level, and these end up leading to the innovations to organizational level. All theses alterations end
Publicado em: 2009
-
12. A atuação dos comitês de auditoria e conselhos fiscais nas empresas brasileiras sujeitas à regulamentação da SEC - Securities and Exchange Commission dos Estados Unidos da América
More and more, Brazilian companies have offered their securities to the investment public at international stock exchanges, especially the New York Stock Exchange. However, financially attractive to issuers as compared to other fund-raising sources, a public offering abroad calls for compliance with other regulatory requirements. In the case of the US, the f
Publicado em: 2008