O papel moderador da opacidade das informações contábeis na relação entre dualidade do CEO e honorários de auditoria
DOI:
https://doi.org/10.16930/2237-766220253555Palavras-chave:
Dualidade do CEO, Honorários de Auditoria, Opacidade FinanceiraResumo
Este estudo tem como objetivo examinar o papel moderador da opacidade financeira na relação entre a dualidade do CEO e os honorários de auditoria em companhias abertas brasileiras. A amostra final do estudo é composta por 179 companhias abertas, sendo os dados coletados a partir da base de dados Economatica, bem como da Comissão de Valores Imobiliários (CVM), compreendendo o período de 2010 a 2024. Com base em estimativas de regressão com dados em painel, os resultados indicam que a variável dualidade do CEO não influencia de forma significativa os honorários de auditoria. Além disso, verificou-se que, no contexto brasileiro, os honorários de auditoria não são influenciados pelo nível de opacidade das informações contábeis, nem quando combinada com a da dualidade do CEO. Em suma, os achados apontam que a auditoria não reconhece, no momento da definição de seus honorários, potenciais riscos atrelados à opacidade financeira e à dualidade do CEO. Os resultados são confirmados ao utilizar a remuneração relativa como proxy alternativa de honorários de auditoria. Assim, considera-se que este achado contribui para a literatura nacional que investiga determinantes dos honorários de auditoria ao fornecer, até o presente momento, a primeira evidência de que a opacidade das informações contábeis não é um fator que modera a relação entre os honorários de auditoria e a dualidade do CEO.
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