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Comitê de auditoria: uma análise baseada na divulgação das informações de empresas brasileiras; Audit committee: an analysis based on the disclosure information of Brazilian companies

Santos, Aldomar Guimarães dos
Fonte: Biblioteca Digitais de Teses e Dissertações da USP Publicador: Biblioteca Digitais de Teses e Dissertações da USP
Tipo: Dissertação de Mestrado Formato: application/pdf
Publicado em 25/09/2009 PT
Relevância na Pesquisa
46.84%
Em virtude de sucessivas crises e fraudes envolvendo grandes empresas ocorridas nos últimos anos, a sociedade e os governos passaram a buscar novas formas de controle, além de revitalizar antigas formas que haviam sido deixadas de lado. Sendo o Comitê de Auditoria (CA) uma das fontes mais importantes de controle dentro das atuais necessidades das organizações, o presente trabalho tem como objetivo identificar e analisar os aspectos mais relevantes que o caracterizam. Diversos regulamentos e orientações para regular este órgão (CA), tal como a lei Sarbanes-Oxley, foram criados tanto no Brasil como no exterior e uma comparação entre os normativos e orientações das autoridades e organismos brasileiros com os normativos internacionais foi efetuada. Como contribuição ao conhecimento sobre o tema, uma pesquisa documental foi desenvolvida em 112 empresas de grande porte no Brasil, identificando as principais informações sobre o comitê de auditoria, evidenciadas por essas organizações, utilizando o canal de comunicação da internet. Um índice para efetuar comparações entre as empresas foi criado: o Índice de Disclosure do Comitê de Auditoria (IDCA). Os resultados mostraram que a maioria das empresas componentes da amostra não apresentou um grau de evidenciação sobre o Comitê de Auditoria que permita uma visualização efetiva sobre esse organismo nas organizações pesquisadas.; Successive crises and frauds involving large companies in recent years have driven the society and the governments to seek new forms of control and to revive old forms previously set aside. Since the Audit Committee (AC) is one of the most important sources of control within present needs of the organizations...

A relação das características das empresas com a adoção do Comitê de Auditoria X Conselho Fiscal adaptado; The relationship between company characteristics and the option to form an Audit Committee x Adapted Fiscal Council

Furuta, Fernanda
Fonte: Biblioteca Digitais de Teses e Dissertações da USP Publicador: Biblioteca Digitais de Teses e Dissertações da USP
Tipo: Tese de Doutorado Formato: application/pdf
Publicado em 22/03/2010 PT
Relevância na Pesquisa
36.93%
Diversos trabalhos estão sendo desenvolvidos sobre o Comitê de Auditoria nos Estados Unidos e outros países, porém esse assunto é ainda recente no Brasil. Esta pesquisa difere dos estudos anteriores, pois o foco está na análise da exceção dada pela Securities and Exchange Comission - SEC à Regra 10A-3 para as empresas estrangeiras com American Depositary Receipts - ADRs. A SEC permitiu que, no caso do Brasil, o Conselho Fiscal pudesse adaptar suas funções às do Comitê de Auditoria. Todavia, há controvérsias em relação à utilização do Conselho Fiscal adaptado. Este estudo fornece evidências empíricas sobre o Comitê de Auditoria e o Conselho Fiscal adaptado nas empresas que operam no Brasil. Além de analisar as características das empresas que optaram por formar o Comitê de Auditoria ou o Conselho Fiscal adaptado sob o ponto de vista da teoria da agência e o impacto da formação desses órgãos no retorno das ações das companhias, são apresentados também os resultados obtidos com aplicação de questionários a executivos das empresas e entrevistas com analistas de mercado. Os resultados significantes dos testes estatísticos indicam que empresas com vendas inferiores a R$ 15.000 milhões têm menor probabilidade de constituir Comitê de Auditoria e empresas com proporção de ativo imobilizado sobre vendas inferior a 60% têm maior probabilidade de constituir Comitê de Auditoria...

Práticas do comitê de auditoria: evidências de empresas brasileiras; Audit committee practices: evidences of Brazilian companies

Souza, Paulo Cesar da Silva Siqueira de
Fonte: Biblioteca Digitais de Teses e Dissertações da USP Publicador: Biblioteca Digitais de Teses e Dissertações da USP
Tipo: Dissertação de Mestrado Formato: application/pdf
Publicado em 20/12/2010 PT
Relevância na Pesquisa
47.13%
O objetivo principal da pesquisa foi investigar quais fatores motivaram empresas brasileiras de capital aberto a adotarem o Comitê de Auditoria como parte integrante de sua estrutura de Governança Corporativa. Como complemento, investigou-se a associação entre características das companhias, como Liquidez, Porte e Emissão de ADR's, e a adoção ou não de comitês de auditoria. Para tanto, foi selecionada uma amostra de 100 companhias, extraídas de um universo de 420, com maior volume de negócios entre abril de 2009 e março de 2010. Para esse grupo, foi submetido um questionário a fim de coletar informações referentes à estrutura geral dos comitês de auditoria, bem como informações sobre os motivos que as levaram a implantar o referido comitê. O índice de respondentes foi de 32%. Para analisar os dados dos questionários, a pesquisa foi dividida em duas partes inter-relacionadas. Na primeira, buscou-se interpretar os resultados provenientes do questionário utilizando-se de técnicas estatísticas simples, com o intuito de descrever os resultados. Na segunda, estudou-se as associações entre características das companhias e a opção de elas adotarem ou não o comitê de auditoria em suas estruturas de governança corporativa. A Análise de Correspondência (ANACOR) foi empregada nessa parte. Em relação à primeira parte...

Effects of corporate governance on audit quality; Efeitos do governo das sociedades na qualidade da auditoria

Hosseinniakani, Seyed Mahmoud
Fonte: Universidade de Aveiro Publicador: Universidade de Aveiro
Tipo: Dissertação de Mestrado
ENG
Relevância na Pesquisa
46.59%
It has been highlighted by the business world that audit quality and corporate governance can play critical roles in various corporate scandals. Understanding how the relationships between effective corporate governance and audit quality is important, requires investigating their components more precisely. So, the present study aims to carry out a comprehensive review and comparative summarizing the results of the published works on the effectiveness of corporate governance mechanisms, as well as audit committee’s influencing factors, in order to investigate their probable effects on audit quality. In this regard, despite audit quality influencing factors and auditor specifications were found to be able to affect the audit quality significantly, audit firm size has been identified as the most important factor affecting audit quality. Moreover, both board of directors and audit committees specifications were identified as critical influencing factors in the effectiveness of corporate governance which interacts with audit quality. As a consequence, changes in effectiveness of the corporate governance should be considered as an important factor, when assessing the audit quality.; Tem sido sublinhado pelo mundo dos negócios que a qualidade da auditoria e o governo das sociedades podem desempenhar funções críticas em vários escândalos empresariais. Compreender a importância das relações entre a eficácia do governo das sociedades e a qualidade da auditoria requer investigar os respetivos componentes. O presente estudo visa...

Corporate Governance Country Assessment : Republic of Korea

World Bank
Fonte: Washington, DC Publicador: Washington, DC
EN_US
Relevância na Pesquisa
46.75%
Since 1998, Korea has taken important steps to address the weaknesses that contributed to the economic crisis of 1997. The corporate governance framework has been strengthened significantly. The reform agenda, however, remains unfinished and the equity markets relative to other OECD countries remain underdeveloped. There has been good progress in upgrading accounting and auditing standards and practices, as well as strengthening underlying institutions responsible for setting standards and ensuring compliance. The Financial Supervisory Commission/Financial Supervisory Services have been established, and the role of the Korean Institute of Certified Public Accountants has been strengthened. Efforts should continue to further improve accounting standards and improve accounting and auditing practices, and include measures to clarify and strengthen the role and function of audit committees consistent with international best practices; replace statutory auditors with audit committees for smaller companies over time; and upgrade the skills and knowledge of audit committee members. While holding companies are allowed...

Corporate Governance Country Assessment : Mexico

World Bank
Fonte: Washington, DC Publicador: Washington, DC
EN_US
Relevância na Pesquisa
46.57%
This report provides an assessment of the corporate governance policy framework, enforcement and compliance practices in Mexico. Mexico has overhauled its policy framework over the past two years and developed world-class standards in a number of different areas. The report highlights the recent improvements to the laws and regulations, makes policy recommendations where appropriate, and provides investors a benchmark against which to measure corporate governance in Mexico. In recent years there have been a number of major reforms, including the drafting of an early code of best practice, the redrafting of key provisions of the securities market law (including requirements for mandatory audit committees and independent board members), new regulations of the market for corporate control, and regulations issued in 2003 that resulted in an issuer manual specifying disclosure guidelines for listed companies that largely meet OECD guidelines.

Gender differences in audit committees

Thiruvadi, Sheela
Fonte: FIU Digital Commons Publicador: FIU Digital Commons
Tipo: Artigo de Revista Científica
EN
Relevância na Pesquisa
46.83%
Issues related to the composition of audit committees have attracted significant interest from legislators and regulators in recent years. In my dissertation, I examine one overlooked component of audit committee composition – namely, the presence of female directors on the audit committee. I empirically test to see if there are any differences in the functioning of audit committee when there is at least one female director on the audit committee. My dissertation examines three issues: audit committee diligence, audit pricing and earnings management. ^ The absence of females on corporate boards has become the focus of legislators in some countries. Prior research, in a variety of contexts, suggests that women are in general more conservative in their judgments and decisions. The first part of my dissertation empirically shows that the presence of at least one female director on the audit committee makes the audit committee have more meetings. The second essay empirically examines if there is a positive association between audit fees and the presence of female directors in the audit committee. I posit that having a female director on the audit committee will result in higher audit fees. I find no significant evidence to show that audit fees are higher when there is a female director on the audit committee. The third part of my dissertation empirically examines if there an association between the presence of a female director on the audit committee and earnings management. I find no significant evidence to show that the presence of female directors on the audit committee constrains earnings management. Overall...

Audit committee director turnover

Singhvi, Meghna
Fonte: FIU Digital Commons Publicador: FIU Digital Commons
Tipo: Artigo de Revista Científica
EN
Relevância na Pesquisa
36.92%
Actions by both private sector organizations and legislators in recent years have highlighted the importance of the audit committee of the board of directors of corporations in the financial reporting process. For example, the Sarbanes Oxley Act of 2002 has multiple sections that deal with the composition and functioning of audit committees. My dissertation examines multiple issues related to the composition of audit committees. ^ In the first two parts of my dissertation, I examine the stock market reactions to disclosures of audit committee appointments and departures in the 8-Ks filed with the SEC during 2008 and 2009. I find that there is a positive stock market reaction to the appointment of audit committee directors who are financial experts. The second essay investigates the cumulative abnormal return to departure of audit committee directors. I find that when an accounting expert leaves the audit committee, the market reaction is significantly negative. These results are consistent with regulators’ concerns related to having directors with audit, accounting and other financial expertise on corporate audit committees. ^ The third essay of my dissertation examines the changes in audit committee composition in the last decade. I find that while the increase in audit committee size is relatively modest...

Three Essays on Corporate Governance and Meeting-Beating or Missing Analyst Forecasts

Rickling, Maria F
Fonte: FIU Digital Commons Publicador: FIU Digital Commons
Tipo: Artigo de Revista Científica Formato: application/pdf
Relevância na Pesquisa
36.8%
The beginning of the 21st century was plagued with unprecedented instances of corporate fraud. In an attempt to address apparent non-existent or “broken” corporate governance policies, sweeping measures of financial reporting reform ensued, having specific requirements relating to the composition of audit committees, the interaction between audit committees and external auditors, and procedures concerning auditors’ assessment of client risk. The purpose of my dissertation is to advance knowledge about “good” corporate governance by examining the association between meeting-or-beating analyst forecasts and audit fees, audit committee compensation, and audit committee tenure and “busyness”. Using regression analysis, I found the following: 1) the frequency of meeting-or-just beating (just missing) analyst forecasts is negatively (positively) associated with audit fees, 2) the extent by which a firm exceeds analysts’ forecasts is positively (negatively) associated with audit committee compensation that is predominately equity-based (cash-based), and 3) the likelihood of repeatedly meeting-or-just beating analyst forecasts is positively associated with audit committee tenure and “busyness”. These results suggest that auditors consider clients who frequently meet-or-just beat forecasts as being less “risky”...

Audit Committee Director Turnover

Singhvi, Meghna
Fonte: FIU Digital Commons Publicador: FIU Digital Commons
Tipo: Artigo de Revista Científica Formato: application/pdf
Relevância na Pesquisa
46.92%
Actions by both private sector organizations and legislators in recent years have highlighted the importance of the audit committee of the board of directors of corporations in the financial reporting process. For example, the Sarbanes Oxley Act of 2002 has multiple sections that deal with the composition and functioning of audit committees. My dissertation examines multiple issues related to the composition of audit committees. In the first two parts of my dissertation, I examine the stock market reactions to disclosures of audit committee appointments and departures in the 8-Ks filed with the SEC during 2008 and 2009. I find that there is a positive stock market reaction to the appointment of audit committee directors who are financial experts. The second essay investigates the cumulative abnormal return to departure of audit committee directors. I find that when an accounting expert leaves the audit committee, the market reaction is significantly negative. These results are consistent with regulators’ concerns related to having directors with audit, accounting and other financial expertise on corporate audit committees. The third essay of my dissertation examines the changes in audit committee composition in the last decade. I find that while the increase in audit committee size is relatively modest...

Gender Differences in Audit Committees

Thiruvadi, Sheela
Fonte: FIU Digital Commons Publicador: FIU Digital Commons
Tipo: Artigo de Revista Científica Formato: application/pdf
Relevância na Pesquisa
66.94%
Issues related to the composition of audit committees have attracted significant interest from legislators and regulators in recent years. In my dissertation, I examine one overlooked component of audit committee composition – namely, the presence of female directors on the audit committee. I empirically test to see if there are any differences in the functioning of audit committee when there is at least one female director on the audit committee. My dissertation examines three issues: audit committee diligence, audit pricing and earnings management. The absence of females on corporate boards has become the focus of legislators in some countries. Prior research, in a variety of contexts, suggests that women are in general more conservative in their judgments and decisions. The first part of my dissertation empirically shows that the presence of at least one female director on the audit committee makes the audit committee have more meetings. The second essay empirically examines if there is a positive association between audit fees and the presence of female directors in the audit committee. I posit that having a female director on the audit committee will result in higher audit fees. I find no significant evidence to show that audit fees are higher when there is a female director on the audit committee. The third part of my dissertation empirically examines if there an association between the presence of a female director on the audit committee and earnings management. I find no significant evidence to show that the presence of female directors on the audit committee constrains earnings management. Overall...

National breast cancer audit: establishing a web-based data system

Boult, M.; Cuncins-Hearn, A.; Tyson, S.; Kollias, J.; Babidge, W.; Maddern, G.
Fonte: Blackwell Science Asia Publicador: Blackwell Science Asia
Tipo: Artigo de Revista Científica
Publicado em //2005 EN
Relevância na Pesquisa
36.77%
Background: An audit of surgical treatment of early breast cancer was introduced nationally in 1999. In August 2002, the Australian Safety and Efficacy Register of New Interventional Procedures − Surgical, under the auspices of the Royal Australasian College of Surgeons, assumed responsibility for managing this audit. This article provides an update of audit activities, now known formally as the National Breast Cancer Audit (NBCA), including a description of the new governance structure and the development of a secure online surgical audit system. Methods: Major changes have taken place in the design and governance of the NBCA during the last two years. Two committees have been established to oversee the audit. A clinical advisory committee comprises experts from a number of fields including breast surgery, oncology, government, and from peak breast cancer and consumer bodies. A technical advisory committee oversees many of the technical issues that have arisen with the development of an online data entry system. The online system of data entry was developed and launched to surgeons in May 2004. Results: There are now 28 000 cases of primary breast surgery in the audit. Around 250 surgeons are currently participating, an increase of over 50 surgeons since May 2004. Surgeons can review their data using the online system and compare their own results by generating reports which graph their own results against national aggregate data. Conclusions: There has been a significant increase in the volume of data received since the launch of the secure online system. The governing committees are working towards creating a clinical audit which will provide an improved data entry system and better reporting for all participating surgeons. The NBCA can also serve as a template on which to base other surgical audits; Margaret Boult...

India : Orissa State Financial Accountability Assessment

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Country Financial Accountability Assessment; Economic & Sector Work
ENGLISH; EN_US
Relevância na Pesquisa
36.93%
The Country Assistance Strategy for India places emphasis on the need for modernizing public financial management, and accountability systems, and, undertaking such diagnostic work as necessary to help build Government's capacity for better public sector management, and external scrutiny. It calls for financial accountability assessments to be carried out in all States where programmatic adjustment loans are being prepared, supporting reforms associated with fiscal, and fiduciary risks management. Of India's 14 major States, Orissa has the second lowest, per capita income, and a growth rate of 3 percent against the national average of 5-6 percent per annum, while statistics also show its revenue, and fiscal deficits increased significantly over the years. The Government of Orissa is developing a robust reform program, reforms which on the fiscal side, are fully consistent with recommendations for strengthening financial management, and public accountability, as proposed in this State Financial Accountability Assessment (SFAA) Report. This SFAA is designed to ascertain and help mitigate the extent to which public firms in Orissa State...

Report on the Observance of Standards and Codes : Corporate Governance Country Assessment, Panama

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Corporate Governance Assessment (ROSC); Economic & Sector Work
ENGLISH; EN_US
Relevância na Pesquisa
46.57%
This report provides an assessment of the corporate governance policy framework and enforcement and compliance practices in Panama. Much progress has been made since the drafting of the new Securities and Banking Laws in the late 1990s. The major issues are driven by the preponderance of banks. Given abundant debt financing, there is little need for equity financing. In addition, institutional investors are largely absent from the equity market. The main legislation concerning listed companies is based on US laws and is sophisticated, though poorly enforced. The report recommends: (1) a sufficient level of disclosure in practice, to enable the identification of beneficial owners and their exact stakes, in the annual report; (2) simplified shareholder redress, including a more active role for the securities regulator, so as to enable shareholders to challenge corporate decisions; (3) the creation of an effective audit oversight mechanism; (4) the re-introduction of the regulation on proxy solicitation, requiring the provision of sufficient information for shareholders to make informed voting decisions; (5) mandatory audit committees for all listed companies; (6) clearer fiduciary duties and liabilities of directors...

Corporate Governance Country Assessment : Republic of Peru

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Corporate Governance Assessment (ROSC); Economic & Sector Work
ENGLISH; EN_US
Relevância na Pesquisa
46.57%
This report assesses the corporate governance policy framework, and enforcement and compliance practices in Peru. Corporate governance reform is at an early stage, and some legislation has recently been upgraded to protect shareholder rights. The major issues are driven by the growing importance of private pension funds, which have become the most important institutional investors. At present, the governance structure of the pension fund administrators is weak, and there are not enough checks and balances to deal with conflicts of interest. Improving the internal governance structure is crucial in order to ensure the preservation of private savings for retirement. Voting and board representation policies are being developed by the regulator, so that pension funds can assume an active role as shareholders of their portfolio companies. The report recommends that: (1) the procedures governing the general meetings should be amended to encourage shareholder participation; (2) the related party transactions' approval process should be more transparent and allow shareholders to opt to challenge transactions that are unfair to them; (3) the thresholds to challenge corporate decisions should be lowered and harmonized for all listed companies...

Social Audits in Nepal's Community Schools : Measuring Policy Against Practice

Prasad Kafle, Agni; Patel, Darshana; Agarwal, Sanjay
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
Tipo: Publications & Research :: Brief
ENGLISH; EN_US
Relevância na Pesquisa
36.75%
Nepal s publicly-funded schools have been managed by community-level stakeholders since 1950 when Nepal first adopted a demo¬cratic system of government. Subsequent changes to legislation and policy have further devolved school management to the com¬munity level, including the provision of financial resources to support decision making by school-level committees. In addition to these reforms, each community school is now required to conduct an annual social audit. Community School National Network (CSNN), a national Nepali NGO with expertise in social accountability approaches, conducted a pilot of 60 schools in three districts (Kaski, Dolakha, and Nawalparasi) to assess gaps in the implementation of social audits by schools as specified in the Guidelines for the Social Auditing of the Schools issued by the Ministry of Education (MoE) of the Government of Nepal. In each of the three districts studied, 70 80 percent of the entire school budget is community-funded. Approximately 83 percent of community schools conducted social audits in the academic year 2008 09. Their implementation varied between the three districts but gaps were usu¬ally due to poor capacity and lack of information about community-level responsibilities. CSNN led a capacity-building initiative at the national...

Strategic Plan for Strengthening of Internal Audit in Government of Bihar

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Accounting and Auditing Assessment (ROSC); Economic & Sector Work
ENGLISH; EN_US
Relevância na Pesquisa
46.54%
The Government of Bihar (GOB) has adopted various reform measures to modernize fiscal and financial management such as passing of the Fiscal Responsibility and Budget Management Act, adoption of Government of India's general financial rules and decentralization of financial powers to respective departments with a view to increasing the pace of expenditure and implementation of plan schemes. However, for decentralization to be effective the supporting public financial management systems need to be also modernized. Accordingly, the Government had entrusted a project 'modernization of budget and financial rules and procedures' to Centre for Good Governance (CGG), Hyderabad. The project requires CGG to comprehensively revise the treasury code, financial rules and budget manual, and to provide a roadmap to modernize and strengthen internal audit function in the government. CGG has firstly studied the existing organization structure of the internal audit function in GOB, the skills and capacity of the internal audit staff...

Sarbanes-Oxley: are audit committees up to the task?

Hoi, Chun-Keung; Robin, Ashok; Tessoni, Daniel
Fonte: Emerald. The definitive publisher's copy can be found at: www.emeraldinsight.com/0268-6902.htm Publicador: Emerald. The definitive publisher's copy can be found at: www.emeraldinsight.com/0268-6902.htm
Tipo: Artigo de Revista Científica
EN_US
Relevância na Pesquisa
56.57%
The Sarbanes-Oxley Act (2002) (hereafter, SOX or the Act) brought forth sweeping changes in corporate governance practices in the US. The Act stipulates more stringent internal control requirements, demands more timely and extensive corporate disclosures and requires executive certification of financial statements. The internal control and executive certification requirements have met with considerable scrutiny in the press and in the academic literature. The Act also redefines the role of the audit committee (AC). In addition to requiring only independent members as well as a financial expert on the AC, the Act requires the AC to take full and direct responsibility for hiring, firing, and compensating external auditors. These AC provisions, and, in particular, those relating to the interaction between the AC and auditors have received little scrutiny.; RIT community members may access full-text via RIT Libraries licensed databases: http://library.rit.edu/databases/

Audit committee composition and the use of an industry specialist audit firm

Chen, Yi Meng; Moroney, Robyn; Houghton, Keith
Fonte: Blackwell Publishing Ltd Publicador: Blackwell Publishing Ltd
Tipo: Artigo de Revista Científica
Relevância na Pesquisa
46.51%
Independent, competent boards of directors and audit committees are said to be important mechanisms of corporate governance. The purpose of the present study is to empirically examine the association between audit committee composition and audit quality.

CARACTERÍSTICAS DO COMITÊ DE AUDITORIA E O GERENCIAMENTO DE RESULTADOS: UM ESTUDO NAS EMPRESAS LISTADAS NA BM&FBOVESPA; Audit committee characteristics and earning management: a study in companies listed on the BM&FBOVESPA

Cunha, Paulo Roberto da; Hillesheim, Thifany; Faveri, Dinorá Baldo de; Rodrigues Junior, Moacir Manoel
Fonte: Universidade de São Paulo. Faculdade de Economia, Administração e Contabilidade de RP Publicador: Universidade de São Paulo. Faculdade de Economia, Administração e Contabilidade de RP
Tipo: info:eu-repo/semantics/article; info:eu-repo/semantics/publishedVersion; ; ; ; ; ; ; ; Formato: application/pdf
Publicado em 18/12/2014 POR
Relevância na Pesquisa
46.53%
O estudo teve como objetivo verificar se características do Comitê de Auditoria refletem no Gerenciamento de Resultados (GR) das empresas brasileiras listadas na BM&FBovespa. Foram analisadas 31 empresas em 2010 e 33 empresas no ano de 2011. A população corresponde as empresas listadas na BM&FBovespa, totalizando 415 empresas. Foram excluídas as instituições financeiras e as empresas que não possuem Comitê de Auditoria, restando um total de 61 empresas. Desse total foram excluídas as empresas que não possuíam as características estudadas, tamanho, expertise e independência, e aquelas que não possuíam informações completas para o cálculo do gerenciamento de resultados pelo modelo Jones modificado, restando à amostra de 31 empresas em 2010 e 33 empresas em 2011. Os resultados apontam que a maior parte dos Comitês de Auditoria são compostos por até três membros e com até dois membros considerados independentes. No que tange a expertise constatou-se igual distribuição de frequência para empresas com um e dois membros formados na área contábil ou em áreas afins da área financeira, o que totaliza aproximadamente 50% das empresas. Na relação do GR e as características do comitê de auditoria, no ano 2010 constatou-se que apenas três variáveis...