Influência do Risco de Litígio do Auditor nos Honorários de Auditoria e não Auditoria

Authors

  • Mikaéli da Silva Giordani Universidade Regional de Blumenau
  • Justine Maria Arruda de Souza Neto Universidade Regional de Blumenau
  • Paulo Roberto da Cunha Universidade Regional de Blumenau

DOI:

https://doi.org/10.17524/repec.v14i4.2574

Keywords:

Risco de Litígio, Honorários de Auditoria, Honorários de Não Auditoria.

Abstract

Objetivo: Analisar o impacto do risco de litígio do auditor nos honorários de auditoria e não auditoria.

Método: Realizou-se pesquisa descritiva, documental e com abordagem quantitativa. A população compreendeu as empresas listadas no Estados Unidos da América e a amostra correspondeu a 1.298 empresas para cada ano de análise, que abrangeu o período de 2013 a 2017. Os dados foram coletados e da base de dados da Thomson Reuters Eikon® e analisados por meio da estatística descritiva e de regressão linear múltipla.

Resultados: Os resultados do estudo demonstram que o risco de litígio influencia os honorários de auditoria e os honorários de não auditoria. As variáveis de controle, alavancagem, lucratividade, empresa de auditoria, endividamento, tamanho e Market-to-Book apresentaram relação significativa com ambos os honorários, entretanto, a variável alavancagem apresentou relação negativa. Na prática os resultados indicam, que a partir do momento em que o auditor percebe um alto risco de litígio da empresa auditada, estes são persuadidos a despender um maior esforço e tempo na aplicação de testes para realizar o trabalho de auditoria. Além disso, perante um alto risco de litígio, os auditores são motivados a realizar um trabalho especializado, como por exemplo, auditoria especial e verificação fiscal.

Contribuições: Este estudo contribui ao fornecer evidências explícitas sobre o risco de litígio específico do cliente, o qual afeta mais explicitamente a responsabilidade legal do auditor pela auditoria de um cliente específico, fato que consequentemente impacta nos honorários de auditoria e honorários de não auditoria, conforme evidenciado neste estudo.

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Published

2020-12-24

How to Cite

da Silva Giordani, M., Arruda de Souza Neto, J. M., & da Cunha, P. R. (2020). Influência do Risco de Litígio do Auditor nos Honorários de Auditoria e não Auditoria. Journal of Education and Research in Accounting (REPeC), 14(4). https://doi.org/10.17524/repec.v14i4.2574

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