Mensuração a valor justo e seus impactos nos honorários de auditoria: evidências no mercado brasileiro

Palavras-chave: Valor Justo; Honorários de Auditoria; Custos de Monitoramento.

Resumo

Objetivo: O objetivo é verificar o impacto do uso da mensuração a valor justo sobre os honorários de auditoria, diferenciando-se inclusive o período pré e pós adoção do CPC 46.

Metodologia: A pesquisa apresentada é quantitativa, sendo que para o teste das hipóteses levantadas foi utilizada a técnica de regressão múltipla, com dados disponíveis das empresas listadas na B3 referentes ao período entre 2010 e 2016.

Resultados: As evidências indicam que a complexidade e subjetividade do valor justo é reconhecida pelas empresas de auditoria, ou seja, as firmas de auditoria consideram que a mensuração a valor justo implica mais esforços e que os riscos de auditoria associados se elevam, levando as firmas à cobrança de um prêmio de risco pela prestação do serviço. Entretanto, não foi possível confirmar que os honorários dos auditores aumentaram após a adoção da IFRS13 (CPC 46).

Contribuições do estudo: Teóricas/metodológicas - o estudo contribui para a compreensão sobre os impactos da adoção de normas internacionais de contabilidade, neste caso específico, sobre honorários de auditoria. Sociais/para gestão - dada a evidência de que há maior custo de auditoria associado à maior complexidade das informações em ambiente de valor justo, as empresas podem desenvolver mecanismos de minimização de incerteza associada às informações a serem auditadas.

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Biografia do Autor

Edson Vinícius Pontes Bastos, Universidade Federal do Rio de Janeiro (UFRJ)

PhD student in Production Engineering.

Luciana Holtz, Universidade Federal de Juiz de Fora (UFJF)

Doctor in Accounting.

Odilanei Morais dos Santos, Universidade Federal do Rio de Janeiro (UFRJ)

Doctor in Accounting.

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Publicado
02-07-2021
Como Citar
BASTOS, E. V. P.; HOLTZ, L.; SANTOS, O. M. DOS. Mensuração a valor justo e seus impactos nos honorários de auditoria: evidências no mercado brasileiro. REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036, v. 13, n. 2, 2 jul. 2021.
Seção
Seção 7: Internacional (S7)