Accounting Principles

Este artigo objetiva analisar a aderência de Organizações do Terceiro Setor aos Princípios Globais de Contabilidade Gerencial (PGCG), sob a perspectiva de custos. É um estudo quantitativo e descritivo, desenvolvido mediante um levantamento. Os questionários foram enviados em junho/2019 às organizações vencedoras do prêmio 100 Melhores ONGs 2018, totalizando 22 respondentes. Mediu-se a aderência aos princípios com a escala Likert de 1 a 7. Observou-se aderência às práticas do princípio da influência na maioria das entidades, enquanto que, no princípio da relevância, identificou-se baixa aderência na comparação de custos com outras organizações. No princípio de valor, destaca-se uma maior aderência em organizações com faturamento até R$ 1 milhão e, no princípio da confiança, a maior aderência foi na diretriz política em conformidade com obrigações legais e regulatórias. No geral, verificou-se uma tendência de entidades mais jovens estarem mais alinhadas aos PGCG, pois obtiveram median...

As caracteristicas e particularidades encontradas nas organizacoes que fazem parte do Terceiro Setor fornecem a academia um vasto campo para pesquisas que abordem temas relacionados a sustentabilidade financeira e uso apropriado dos recursos. Nesse sentido, a Gestao Estrategica de Custos (GEC) fornece informacoes e ferramentas capazes de auxiliar as instituicoes na gestao eficiente dos seus custos e receitas, gerando dados sobre produtividade, qualidade e outros fatores criticos que sao necessarios para a tomada de decisao, seja a empresa com ou sem fins lucrativos. Assim, torna-se oportuno analisar a evolucao e caracteristicas da producao cientifica de custos focada neste segmento, sendo este o objetivo deste artigo. A metodologia utilizada para o desenvolvimento do estudo e quantitativa, descritiva e documental. Buscou-se a producao academica no periodo de 2008 a 2017, nas bases de dados de 40 periodicos nacionais e 4 dos principais eventos de contabilidade e custos, resultando em...

El contenido y origen del texto que se publica, datos personales, así como citas, opiniones y doctrinas sustentadas, son de la exclusiva responsabilidad del autor y no expresan necesariamente el pensamiento del Consejo Editorial, ni de las entidades que sustentan académicamente este libro. Para reproducir parcialmente esta publicación o transmitirla por medios mecánicos, electrónicos o digitales, no es necesaria la autorización de la casa de estudios, autores y/o editores. Únicamente se agradece citar la fuente y compartir los nuevos conocimientos a la dirección de correo electrónico

This study investigates the content of audit certification issued on financial statements of Brazilian companies listed in the BOVESPA and NYSE. The goal of this analysis is to identify the main differences and similarities in the certification content issued on the financial statements of the same companies, and referring to the same period, elaborated according to the respective Brazilian and North American accounting principles, and presented to the corresponding stock exchange. This is a descriptive and comparative research, having a documentary nature. The data were collected by application of content analysis technique. Besides the qualitative analysis, the data was also submitted to a statistical treatment, whose regression was done by the ordinary least squares method. The financial statements of the 26 searched companies referring to the period from 2004 to 2006, resulting in the analysis of 156 certificates and 709 paragraphs. The most significant results are: a) existence of only one opinion with exception; b) American audit certificates emphasizes more the effectiveness of the companies internal controls; c) although not compulsory at that time, all the Brazilian companies had published in Brazil the DFC and the DVA; d) American audit publish the opinion issued by another company on the financial statements of the previous year; e) the American auditors emphasize more the divergences between American and Brazilian accounting practices; f) there is no significant difference in the amount of paragraphs. Finally, there is a high homogeneity level of opinions evidenced in Brazilian and American opinions.

The aim of this paper is to assess the quality of financial
statements of government-owned enterprises in Bosnia
and Herzegovina based on the information contained in
the audit reports of the supreme audit institutions. The
research was conducted on a sample of 135 audit reports
related to the reporting periods from 2018 to 2022. The
method of content analysis was used to collect data. The
results of the research show that in over 80% of cases
the auditors gave a modified audit opinion indicating
that the quality of the financial statements is not at the
satisfactory level. Most of the reasons for modifying the
audit opinion relate to noncompliance with the provisions
of IAS 1, IFRS 9, IAS 36, IAS 16, IAS 37 and IAS 2.
In most cases, irregularities in the financial statements
of government-owned enterprises are the result of not
performing an assessment of the impairment of fixed and
current assets and reducing the value of these assets to
a recoverable amount. Because of this, the value of the
assets is overestimated, the expenses are underestimated
and the financial result is overestimated.

A auditoria tem como principal objetivo ampliar a confiabilidade das demonstrações contábeis, em vista disso os gestores podem melhorar a qualidade das suas decisões. Para que esse fim seja atingido, os auditores precisam estar alerta para informações duvidosas e atender aos requisitos éticos exigidos pela profissão. O trabalho do auditor consiste em um relatório contendo sua opinião sobre as demonstrações contábeis e visando entender as modificações que ocorrem nesse relatório, o objetivo desse estudo é: identificar as ocorrências, frequências e motivos dos parágrafos de opinião e dos parágrafos de ênfase. Foi realizada uma pesquisa descritiva, documental e com abordagem qualitativa, analisando 236 empresas brasileiras constantes na listagem da BM&FBovespa pertencentes ao segmento Tradicional-BOVESPA. A partir dessa seleção foram utilizados os relatórios de auditoria do ano de 2014 como base para formulação desse estudo. Observou-se que 207 dos relatórios contêm opinião sem ressalva. A respeito dos 18 relatórios com ressalva encontrados, o motivo com maior frequência destes foi: efeitos contábeis que possam ocorrer que não podem ser atualmente quantificados e/ou a impossibilidade de concluir sobre a exatidão de certos valores. Com relação aos 88 parágrafos de ênfase encontrados, a razão pela qual mais obtiveram-se ocorrências nestes foi: prejuízos no exercício ou recorrentes. A partir desse estudo é possível constatar que, da forma como os relatórios de auditoria são compostos hoje, dificilmente percebem-se todos os aspectos relevantes da companhia apenas efetuado sua leitura. Assim, destaca-se que é esperado que os relatórios sejam simples, claros e concisos de forma que consigam transmitir objetivamente todas as informações relevantes para seus usuários. Palavras-chave: Auditoria. Relatório do Auditor. Tipos de Opinião.

El objetivo de esta investigación se centra en diseñar un plan de cuenta bajo las normas VEN NIF PYME que oriente la toma de decisiones administrativas - contables al sector ganadero venezolano, que les permita recopilar, clasificar y presentar la información financiera bajo los parámetros establecidos en dicha normativa y que al compilarla en los estados financieros, pueda ser comparable a nivel global, satisfacer las necesidades de los usuarios pero sobre todo brindar a la gerencia la información suficiente para la toma decisiones que estos consideren asertivas para el desarrollo del sector. Esta investigación se desarrolló bajo un modelo de proyecto factible de carácter descriptivo en base a comprensión de la realidad de las transacciones de las industrias bovinas para poder desarrollarlo.

Whenever commerce is introduced into any country, probity and punctuality always accompany it. .. . A dealer is afraid of losing his character, and is scrupulous in observing every engagement. Adam Smith n international cooperative effort has been focused on the need to reduce financial fragility and systemic risks in global financial markets. Work is proceeding in three different areas: enhancing financial market transparency, improving the international financial architecture, and strengthening financial systems. Strengthening financial systems (the focus of this paper) means cooperating to promote principles and sound practices for financial stability through development of well-functioning financial systems and market discipline. Financial sector reform and development is much more than setting rules, articulating standards, approving legislation, and creating new institutions. All are important but ultimately behavior must be changed if there is to be meaningful and lasting financial reform. For that reason, this paper emphasizes the role of incentives to induce appropriate behavior. Given all that needs to be done, financial sector development will take a long time. The fact that the process will take years, probably decades, to complete should not reduce the sense of urgency. It means, rather, that we should not have unrealistic expectations and that we must be patient. Empirical research suggests that the effect of financial sector development on economic growth is significant. Banks are one but not the only important part of a healthy financial system. Markets for bonds and equities, too, have an independent effect on growth. But banking and capital markets seem to complement each other throughout most stages of development.

Regularities, or the conformity to unifying principles, are essential to the comprehensibility, manageability and reliability of large software systems, and should, therefore, be considered an important element of their architecture. But, as is argued in this paper, the inherent globality of regularities makes them very hard to implement in traditional methods. This paper explores an approach to regularities which greatly simplifies their implementation, making them more easily employable for taming of the complexities of large systems. This approach, which is based on the concept of law-governed architecture (LGA), provides system designers and builders with the means for establishing regularities simply by declaring them formally and explicitly as the law of the system. Once such a law-governed regularity is declared, it is enforced by the environment in which the system is developed. We introduce here the formalism for specifying laws under the Darwin/2 environment, and give a sa...

In France, the European accounting directive has been implemented via a decree and a ministerial order, issued without any public consultation and which led to an amendment of the Commercial Code and three regulations released by the Autorité des normes comptables, the French standard-setter. Our analysis of those texts reveals that none of them refer to International Financial Reporting Standards (IFRS). We did not find evidence of any reference to IFRS from the Autorité des marches financiers, the French market regulator, in its decisions on the right application of French Generally Accepted Accounting Principles by listed companies. Hence, IFRS seem to have played a minor role in the recent modification of French regulations resulting from the implementation of the European accounting directive.

Financial reporting plays a significant role in the business environment by providing relevant information about the work carried out over a period of time by economic entities that are a starting point in setting strategies. The detailed analysis of their content allows detailing the details that can favor the correct direction of the activity towards growth and development, and the forecasts made based on an economic and financial history reduce the degree of uncertainty in the economic activity and highlight the impact elements at the micro and at macroeconomic level. Our conclusion leads to the fact that information supplied by financial statements must be trustworthy and accurate enough at the same time. Thus the overview of the financial statement must be in compliance with the crosspoint of these two characteristics.

This paper examines the nature of generally accepted accounting principles from the viewpoint of the philosophy of law (or jurisprudence). It shows that the dominance of a form of utilitarian legal positivism in accounting thought, at least in the United States, has inhibited the development of accounting principles which promote fair nancial reporting.

The author aims to provide with this book ''an insider enquiry on a national accounting context taking as much as possible an 'external' and international perspective'' (p. 20). The book is aimed primarily at an academic readership. The title suggests that as a piece of research, the work may be considered as a case study of one country, that is, Italy as an ''empirical site.'' In this connection, Yin (1994, pp. 38-40) states that single case study designs are justified in the following three kinds of circumstances:

Investiga-se o atendimento às normas na reavaliação de ativos imobilizados e nos pareceres emitidos por auditoria independente. A amostra foi extraída das empresas listadas na Bovespa. O estudo utilizou a análise de conteúdo, sendo que ela teve caráter descritivo, em que os dados pesquisados e sistematizados foram analisados na perspectiva qualitativa. Verificou-se nos demonstrativos contábeis se elas cumpriram as normas, depois se pesquisou os pareceres dos auditores independentes. Nessa busca, verificou-se se os auditores estão observando as normas estabelecidas pelos órgãos reguladores para a emissão dos pareceres. Constatou-se que das 231 empresas listadas, 118 reavaliaram seus ativos (51%). A norma da periodicidade determina que a reavaliação deve ser refeita, no mínimo, de 4 em 4 anos a partir do momento em que a empresa opta por realizar a primeira evidenciação da reavaliação. Tem-se que apenas uma empresa cumpriu todas as normas estudadas, logo, apenas esta empresa poderia t...

A segurança nos negócios depende de transparência na divulgação de informações. Diante disso, a auditoria surge como uma importante ferramenta para certificar aos investidores que as demonstrações financeiras publicadas pelas empresas listadas na Bolsa de Valores de São Paulo (BOVESPA) são fidedignas. A própria BOVESPA acabou por criar nível de Governança Corporativa para segregar as empresas que prestam um maior volume de informações com maior qualidade. Sendo assim, o objetivo do presente artigo é investigar as ressalvas e as ênfases emitidas nos pareceres de auditoria independente das empresas do nível 1 de Governança Corporativa. É uma pesquisa documental, suportada por uma pesquisa bibliográfica e com uma abordagem quantitativa.

In France, the European accounting directive has been implemented via a decree and a ministerial order, issued without any public consultation and which led to an amendment of the Commercial Code and three regulations released by the Autorité des normes comptables, the French standard-setter. Our analysis of those texts reveals that none of them refer to International Financial Reporting Standards (IFRS). We did not find evidence of any reference to IFRS from the Autorité des marches financiers, the French market regulator, in its decisions on the right application of French Generally Accepted Accounting Principles by listed companies. Hence, IFRS seem to have played a minor role in the recent modification of French regulations resulting from the implementation of the European accounting directive.

From the four objectives, four research questions were derived and answers to these questions assisted the researcher to draw meaningful conclusions. The Literature review focused on the role of these players in the implementation of the National Safety Net programs in Kenya. The first chapter of this project outlines the background information, the problem statement, the objectives, the scope and lastly the significance of the study. The researcher here in introduces the project by clearly spelling out the background information of this research. The second chapter encompasses the literature review, both theoretical and empirical, the conceptual framework and the gaps of the study. The third chapter covers the research methodology. Under methodology, the researcher extrapolates the research design, population and area of study, sample and sampling design, data collection methods, validity and reliability of the research instruments. Chapter four presents, the analysis and results of the study while chapter five discusses the findings of the study and gives conclusions and recommendations and suggestions on areas of further research..A group of 115 respondents was targeted for this study. The researcher used the descriptive survey design and data collection was by use of Questionnaires and an interview schedule. In addition, interviews were also conducted on key informants to provide clarity on complex issues not captured in the questionnaires. Data analysis was done by use of frequency tables and the hypothesis was tested using the Chi Square. Data was analyzed by use of SPSS.Presentation of data was in the form of frequency tables, followed by an interpretation. This study will lend knowledge to government personnel, donors and stakeholders working in the NSNP programs and Researchers will use the findings from this study to do more research.

American and German accountancy took different paths in the early part of the twentieth century. In Germany, a persistent disconnect arose between relatively sophisticated managerial accounting practices for insiders and the methods used in public financial accounting. The “equity revolution” America experienced—an enormous shift in the number and expectations of shareholders—prompted new demands for financial statements designed to help evaluate the future earning power of companies. In contrast, the effects of World War I retarded equity–market development in Germany. Political frictions reinforced the Germans's; discomfort with equity markets and increased their resistance to revising accounting principles. Banks, tax law, courts, and lawyers, instead of professional accountants, became the primary source of accounting principles. Only in past decades, under pressure from the European Union and global capital markets, have the accounting systems begun to reconverge.

This study investigates the implications of the gap between International Financial Reporting Standards (IFRS) and New Zealand International Financial Reporting Standards (NZIFRS) on financial reporting transparency, accountability and corporate fraud. Content analysis of IFRS and NZIFRS was carried out to determine if there are differences between IFRS and NZIFRS. Four IFRS, namely IAS 12, IFRS 13, IFRS 15, IAS 17 and IFRS 16 were analysed on the basis of adoption concessions and Reduced Disclosure Regime (RDR) for tier 1 and 2 entities. The findings from these standards led to a review of the associated IFRS to further understand the implications of the standards on financial reporting transparency and decline in incidences of corporate fraud. We found that the difference between IFRS and NZIFRS lies in the financial reporting framework for tier 2 entities. However, we did not find a difference between IFRS and NZIFRS for entities in tier 1 but we identified a decline in incidences of corporate fraud after IFRS was adopted. We further identified the presence of information asymmetry for tier 2 which is capable of retaining Generally Accepted Accounting Principles (GAAPs). These differences may increase the incidence of corporate fraud among the entities in tier 2 of External Reporting Framework. This is due to an excessive concession from IFRS implementation in New Zealand.

Cooperatives have economic and social functions. This duality of functions moves in line to achieve the cooperative's goals. The spirit of solidarity is one of the pillars of the strength of the cooperative. This study aims to understand the meaning of solidarity in cooperative lessons. Cooperatives by prioritizing the spirit of solidarity in cooperative policies can encourage cooperatives to become stronger and more independent. This study uses a qualitative method with an interpretive paradigm. More precisely, this research seeks answers to problems through a phenomenological approach. Solidarity is practiced in a collective movement that helps each other to achieve common goals or individual goals of cooperative members. The results show that the meaning of solidarity is that the spirit of solidarity can encourage the strength of cooperatives to become stronger. In addition, the spirit of solidarity also provides lessons on how to be independent.

American and German accountancy took different paths in the early part of the twentieth century. In Germany, a persistent disconnect arose between relatively sophisticated managerial accounting practices for insiders and the methods used in public financial accounting. The “equity revolution” America experienced—an enormous shift in the number and expectations of shareholders—prompted new demands for financial statements designed to help evaluate the future earning power of companies. In contrast, the effects of World War I retarded equity–market development in Germany. Political frictions reinforced the Germans's; discomfort with equity markets and increased their resistance to revising accounting principles. Banks, tax law, courts, and lawyers, instead of professional accountants, became the primary source of accounting principles. Only in past decades, under pressure from the European Union and global capital markets, have the accounting systems begun to reconverge.

We develop the hypothesis that culturally evolved accounting principles are ultimately explained by their "consilience" with how the human brain has biologically evolved to evaluate opportunities for exchange. The primary function of accounting in evaluating exchange is providing information on the net benefits of past exchanges. Accounting's comparative advantage arises because it provides information based on reliable quantified data that is well suited to multi-period settings where reputation and trust are of first-order importance. We review evidence documented by neuroscientists that are consistent with the hypothesis that longstanding accounting principles such as Revenue Realization, Expense Matching, Objectivity, Historical Cost, Going Concern and Conservatism have distinct parallels in brain behaviors. We conclude that NeuroAccounting has important implications for how we think about accounting principles and the ultimate forces behind their emergence and persistence.

An enterprise that uses evolving software is susceptible to destructive and even disastrous effects caused either by inadvertent errors, or by malicious attacks by the programmers employed to maintain this software. It is my thesis that these perils of evolving software can often be tamed by ensuring that suitable overarching principles are maintained as invariants of the evolution of a given software system. In particular, it would be invaluable to ensure that a financial system satisfies the accounting principle of double-entry bookkeeping, throughout its evolutionary lifetime. We define a concept of etJolution-intJariant, discuss its usefulness, and show how the above mentioned accounting principles can be established as such invariants.

Les PME sont dotées de multiples atouts inappréciables, puisqu'elles sont considérées comme la valve de sécurité économique et sociale de divers pays dans le monde que ce soit développés ou, en voie de développement, elles jouent un rôle primordial dans la création de richesses et d'emplois, comme elles renforcent le tissu industriel et fortifie les investissements publics par des investissements privés locaux dans un nombre de secteurs. C'est le cas pour le Maroc, où l'épine dorsale de son économie est composée par les PME, cependant ces dernières se trouvent face à des obstacles de diverses natures (financière, administrative, juridique, fiscale…etc.), dont l'accès aux sources de financement reste le problème le plus critique qui régit tout au long de leur cycle de vie. L'objectif de cet article est de présenter une analyse critique sur le financement des PME par le marché financier marocain, et d'exposer une analyse sur les sources des obstacles vécus ...

Small enterprises all over the world are the bedrock of economic development, as they are the basis for growth of developing economies. The present effort is therefore to look into the accounting procedures of selected small and medium scale enterprises in Ilorin metropolis of Kwara State, Nigeria. Structured questionnaire were randomly distributed to sampled businesses. The data collected were presented in tabular form and analyzed using simple percentages, frequency counts and least square linear regression model to test set hypothesis, which was run on statistical package for social sciences (SPSS). The findings showed that proper accounting records has great influence on the effective operation of sole proprietor and that capital investment also has effects on the potential growth of one man businesses. This study recommended that good accounting practices will improve the effective operations of small and medium scale enterprises and even sole proprietors.

The independent auditing is a basic element for the confirmation and credibility of the accounting demonstrations prepared by the audited enterprise. Before that, the objective of this study is to investigate how the reports of independent auditing are exhibited, issued on the financial statements of the companies belonging to the Bovespa Mais and Novo Mercado segments in the closed services as from 2014 to 2017. For the accomplishment of the work descriptive research was used, on the basis of documentary research, was also used the procedure of content analysis, in order to more identify and to describe the content of the reports of the independent auditors in 159 companies listed in the Bovespa Mais and Novo Mercado, and all the company are practicing of corporative governance. The results pointed that 96.4% of the independent reports didn't contain reservations, so demonstrating a high level of transparency. A small group of auditing firms was responsible for 88.15% of the emissions of the reports, called Big Four (KPMG, Ernst and Young, PricewaterhouseCoopers and Deloitte), this always gives itself to the fact of the market always to opt for those companies with bigger credibility in this environment; there was an increase in the percentage of the reports with modified opinion, from 2.1% in 2014 to 4.4% in 2017. These results reflect the importance of the practice of the independent auditing, since it is used like tool to attest to the transparency and reliability of the pertaining enterprises to the segments Bovespa Mais and Novo Mercado.

This study evaluated the use of forensic accounting techniques in curbing creative accounting. The objective of this study was to empirically examine forensic accounting techniques in curbing creative accounting. Primary source of data collection was employed and the statistical tools used in analyzing the data include: Kruskal-Wallis test Mean rank and percentage distribution. From the findings of the study it was revealed that strong evidence exists on the effectiveness of techniques used by forensic accountants in helping to curb the problem of creative accounting. The result further revealed the existence of strong evidence that forensic accountants have enhanced their efficiency overtime. Also, it was found that there exists strong evidence that the emergence of forensic accountants has restored confidence in the credibility of corporate firms and their report. Hence, by applying accounting principles, auditing skills and investigative procedures in solving certain legal proble...

This paper focuses on the voluntary disclosure of cash flows information of Croatian large companies whose shares are listed on the Zagreb Stock Exchange, with the aim to identify characteristics of companies that provide extensive disclosures. In order to conduct the research and test the likelihood that company publicly announces wealth of information about cash flows, three groups of company’s features are defined as variables: accounting data, capital market information and company’s qualitative characteristics. Verification of empirical evidence was provided through the sample of Croatian listed companies using logistic regression analysis. Obtained results indicate that despite the desire of the regulatory authorities that capital market investors receive all relevant information, companies voluntarily disclose information about cash flows very rarely. Those companies are young (i.e. their shares are listed on an organized securities market for a short time) and profitable, wi...

COVID-19 may well establish a new normal and an emergency call for process efficiencies, digital government, and preparedness. Agile treasury operations are critical and essential to support responses to the spread and treatment of coronavirus disease 2019 (COVID-19). In many cases, this approach requires open and new ways of thinking ranging from making cash available to pay for public services, to processing and disbursing payments with minimum bureaucratic layers, to reporting in a timely and accurate manner to ensure transparency. Organized around three core areas of treasury operations, this note provides suggestions and guidance in three action areas: 1. Ensure business continuity for treasury operations ✓ Put in place a Treasury Crisis Management Committee to develop and execute a business continuity plan for treasury covering spatial distancing, staff deployment, and interim emergency treasury instructions ✓ Prepare and deploy a communication plan and strategy that aims to provide accurate and consistent information ✓ Regularize home-based work (HBW) where feasible through urgent measures 2. Operationalize emergency arrangements. These include revised procedures for disbursements, payments, and cash management ✓ Put in place amended instructions for interim emergency treasury operations ✓ Prioritize payment processing based on a tiered response; for example, payments that can be continued, accelerated, or suspended ✓ Review cash management, treasury single account, and funds flow arrangements. Aggregate idle cash into the consolidated fund; allow funds to flow quickly and directly to service delivery units and subnational governments; ✓ Accept digital documents provisionally as legal where there is ambiguity in law

Investiga-se o atendimento às normas na reavaliação de ativos imobilizados e nos pareceres emitidos por auditoria independente. A amostra foi extraída das empresas listadas na Bovespa. O estudo utilizou a análise de conteúdo, sendo que ela teve caráter descritivo, em que os dados pesquisados e sistematizados foram analisados na perspectiva qualitativa. Verificou-se nos demonstrativos contábeis se elas cumpriram as normas, depois se pesquisou os pareceres dos auditores independentes. Nessa busca, verificou-se se os auditores estão observando as normas estabelecidas pelos órgãos reguladores para a emissão dos pareceres. Constatou-se que das 231 empresas listadas, 118 reavaliaram seus ativos (51%). A norma da periodicidade determina que a reavaliação deve ser refeita, no mínimo, de 4 em 4 anos a partir do momento em que a empresa opta por realizar a primeira evidenciação da reavaliação. Tem-se que apenas uma empresa cumpriu todas as normas estudadas, logo, apenas esta empresa poderia t...

O estudo analisou a associação entre a emissão de um relatório de auditoria com modificação e a troca de administração em companhias brasileiras listadas. Para tal, realizou-se uma pesquisa descritiva por meio de análise documental. Foram pesquisadas todas as companhias brasileiras listadas, na data-base de 31 de dezembro de 2015. Ao analisar os relatórios de auditoria emitidos, e considerando o problema de pesquisa proposto para este estudo, constatou-se que 40 demonstrações contábeis apresentam relatórios de auditoria com modificação. E, destas, observa-se que 28 companhias trocaram algum membro da administração.

The independent auditing is a basic element for the confirmation and credibility of the accounting demonstrations prepared by the audited enterprise. Before that, the objective of this study is to investigate how the reports of independent auditing are exhibited, issued on the financial statements of the companies belonging to the Bovespa Mais and Novo Mercado segments in the closed services as from 2014 to 2017. For the accomplishment of the work descriptive research was used, on the basis of documentary research, was also used the procedure of content analysis, in order to more identify and to describe the content of the reports of the independent auditors in 159 companies listed in the Bovespa Mais and Novo Mercado, and all the company are practicing of corporative governance. The results pointed that 96.4% of the independent reports didn't contain reservations, so demonstrating a high level of transparency. A small group of auditing firms was responsible for 88.15% of the emissions of the reports, called Big Four (KPMG, Ernst and Young, PricewaterhouseCoopers and Deloitte), this always gives itself to the fact of the market always to opt for those companies with bigger credibility in this environment; there was an increase in the percentage of the reports with modified opinion, from 2.1% in 2014 to 4.4% in 2017. These results reflect the importance of the practice of the independent auditing, since it is used like tool to attest to the transparency and reliability of the pertaining enterprises to the segments Bovespa Mais and Novo Mercado.

Economic operations of society lie embedded in accounting and administrative sciences, financial aspects of individuals, companies and institutions rest on them, they give value to things in their practices, operations and uses as the case of the environment. Human behavior and business has changed, especially in the systematization of information, where the book value has shown variability in time and today is globalized by application of IFRS. It aims to provide an overview of the use of book value in the management of SMEs in the Venezuelan environment, facilitating reflection and guidance of administrative processes, improving organizational performance standards, as well as clarify their use in

This study investigates the content of audit certification issued on financial statements of Brazilian companies listed in the BOVESPA and NYSE. The goal of this analysis is to identify the main differences and similarities in the certification content issued on the financial statements of the same companies, and referring to the same period, elaborated according to the respective Brazilian and North American accounting principles, and presented to the corresponding stock exchange. This is a descriptive and comparative research, having a documentary nature. The data were collected by application of content analysis technique. Besides the qualitative analysis, the data was also submitted to a statistical treatment, whose regression was done by the ordinary least squares method. The financial statements of the 26 searched companies referring to the period from 2004 to 2006, resulting in the analysis of 156 certificates and 709 paragraphs. The most significant results are: a) existence of only one opinion with exception; b) American audit certificates emphasizes more the effectiveness of the companies internal controls; c) although not compulsory at that time, all the Brazilian companies had published in Brazil the DFC and the DVA; d) American audit publish the opinion issued by another company on the financial statements of the previous year; e) the American auditors emphasize more the divergences between American and Brazilian accounting practices; f) there is no significant difference in the amount of paragraphs. Finally, there is a high homogeneity level of opinions evidenced in Brazilian and American opinions.