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- Title
RELAÇÃO ENTRE A REPUBLICAÇÃO DAS DEMONSTRAÇÕES CONTÁBEIS E O AUDIT DELAY.
- Authors
CHIUDINI, VANESSA; DA CUNHA, PAULO ROBERTO; MARQUES, LEANDRO
- Abstract
The aim of this paper is to verify the relationship between the financial restataments and the audit delay. Consist of a descriptive research, of the document type with quantitative approach. The companies with Audit Report between 2011 and 2016 were selected for the survey. The data were analyzed through means and correlation test in SPSS® software. The results indicate that there is a relationship between the financial restataments and the audit delay in the years 2011, 2012, 2015 and 2016, while for the years 2013 and 2014 this relationship could not be confirmed. In 2013, there was no significant difference in the audit delay of the companies that published or republished the financial statements. Already, in 2014, there was an inverse relation to the expected, a smaller audit delay related to the financial restatements. It is concluded, therefore, that in the Brazilian market a greater delay in the release of the auditor's report may signal greater risks for the audit, giving indications that the statements can be republished. Further research is needed to explain the dissonant outcome observed in 2014.
- Publication
Revista Catarinense da Ciência Contábil, 2018, Vol 17, Issue 51, p89
- ISSN
1808-3781
- Publication type
Article
- DOI
10.16930/2237-7662/rccc.v17n51.2617