https://repositorio.ufba.br/handle/ri/1205 Fri, 17 Apr 2026 03:14:41 GMT 2026-04-17T03:14:41Z https://repositorio.ufba.br/handle/ri/44169 A relação entre o nível de escolaridade dos contadores e a qualidade da informação contábil: um estudo nas universidades e institutos federais Silva, Ana Paula Trocoli da Freitas, Sheizi Calheira de The quality of accounting information is understood as a set of attributes, notably the estimation of accruals, which reflect the ability of financial statements to faithfully represent the budgetary and patrimonial performance of public institutions. Outstanding Payables constitute a type of budgetary accrual, corresponding to committed expenditures that may be carried forward to the following fiscal year when not settled, whose management involves varying degrees of discretion. General accountants, by supporting the administration with analyses grounded in regulatory knowledge and accounting evidence, can contribute to the reduction of informational asymmetries, thereby increasing the quality of accounting information.This study aimed to verify whether there is a correlation between the educational level of general accountants of Federal Universities and Institutes and the quality of accounting information, measured by Discretionary Budgetary Accruals (DOA). To achieve this purpose, a descriptive and predominantly quantitative study was conducted, based on data collected through a questionnaire applied to 78 general accountants of the Federal Education Network, complemented by information extracted from financial statements and from the Federal Government’s Integrated System of Financial Administration (SIAFI), which were processed using multiple linear regression. The regression results indicate that the level of education is significantly associated with DOA, showing that professionals with a master’s degree and a second undergraduate degree present a relationship with the reduction of discretionary accruals, suggesting higher accounting quality. These findings reinforce the assumptions of Human Capital Theory and suggest that academic education is associated with greater informational accuracy and the improvement of public management. The analysis, carried out using data from the Federal Education Network as the sample, adds to the literature empirical evidence that may assist managers of public entities in supporting the choice of the professional who will occupy the position of chief accountant, as well as in supporting potential decisions related to the training of public servants. These aspects may, indirectly, contribute to management efficiency and benefit society by seeking to improve the quality of accountability of public education institutions. Universidade Federal da Bahia Dissertação Fri, 19 Dec 2025 00:00:00 GMT https://repositorio.ufba.br/handle/ri/44169 2025-12-19T00:00:00Z https://repositorio.ufba.br/handle/ri/42576 Relação entre lucros contábeis agregados e o poder preditivo sobre as projeções do PIB brasileiro Anjos, Silvestre Gomes Pereira, Antonio Gualberto The study sought to verify whether the use of aggregate profits from the financial statements of publicly traded Brazilian companies has a significant influence on the macroeconomic forecast for Brazil's Gross Domestic Product (GDP). To this end, using mathematical and statistical methods, we investigated whether analyzing the trajectory of the historical series of accounting profits of Brazilian companies, obtained in aggregate form, from 2016 onwards, has significant predictive power over the progress of quarterly GDP, considering the use of the econometric tool of dynamic regression. The initial hypothesis was confirmed in the sense that there is a significant effect of accounting events, specifically the aggregate nominal profits of companies listed on B3, which can serve as an important forecasting factor, helping to better understand the behavior of the national GDP growth projections actually measured. The robustness tests indicated that the aggregate Current Assets are useful for forecasting GDP, while the aggregate Total Liabilities and Net Revenues of the B3 companies did not prove to be suitable for the macroeconomic methodology used. The findings of this research contribute to academic development by broadening the understanding of the use of aggregate accounting variables as macroeconomic indicators, enriching the theoretical field by proposing new methodological approaches to GDP forecasting. This study fills a gap in the national literature by exploring the predictive potential of accounting information, such as profits and cash and cash equivalents, in macroeconomic contexts. In practical terms, the results have relevant applicability for various stakeholders. Governments and public policy makers can use these variables as additional tools for economic projections and strategic planning. Investors and financial analysts can use this information to improve the allocation of resources in national and international markets, considering the relationship between aggregate corporate profits and national economic performance. The study thus offers useful insights for improving forecasting strategies and decision-making in different spheres. Universidade Federal da Bahia Dissertação Fri, 16 May 2025 00:00:00 GMT https://repositorio.ufba.br/handle/ri/42576 2025-05-16T00:00:00Z https://repositorio.ufba.br/handle/ri/42557 Determinantes da performance da auditoria Interna nos Institutos Federais de Educação, Ciência e Tecnologia brasileiros Weber, Sheila Simone Kosminsky Bispo, Jorge de Souza The Internal Audits of the Federal Institutes of Education, Science, and Technology are bodies established by specific regulations. Through their analyses and evaluations, they are responsible for helping these institutions achieve their objectives, which are aimed at socioeconomic development at the local, regional, and national levels. However, despite the technical and regulatory similarities that permeate the Internal Audits of the Federal Institutes, the results presented by these sectors differ significantly. Considering that each Internal Audit unit presents unique factors and characteristics, consistent with its institutional environment, this study aimed to identify the determinants of the performance of the Internal Audits of the Federal Institutes of Education, Science, and Technology. The research sample consisted of 25 Federal Institutes, with data collected through a questionnaire and analysis of public documents prepared by the Internal Audit Departments themselves, covering the period 2020 to 2023. Using robust likelihood regression, the proposed model—which incorporates quantitative and qualitative variables to estimate the performance of Internal Audit Departments—indicates, with a high level of statistical significance and in line with the literature, that the size factor, represented by the number of auditors assigned to the department, and the organizational culture factor, represented by the length of professional experience of internal auditors, directly contribute to the performance of these units. In contrast, and contrary to previous studies, the research also indicates, with statistical significance, that the structural factor, represented by the division of the department into departments, and the technology factor, operationalized by the use of audit software in the execution and monitoring stages, are negatively associated with Internal Audit performance. Overall, the study's objective was achieved, contributing to the advancement of the literature on the performance of government internal audits. For future research, it is suggested that the sample be expanded, that a new variable be included that represents senior management support for Internal Auditing, and that the results of assessments arising from the unit's Quality Management and Improvement Program be used – a strategic and continuous program that has been progressively implemented by the Internal Audits of Federal Higher Education Institutions in Brazil. Universidade Federal da Bahia Dissertação Mon, 16 Jun 2025 00:00:00 GMT https://repositorio.ufba.br/handle/ri/42557 2025-06-16T00:00:00Z https://repositorio.ufba.br/handle/ri/41894 A influência da agressividade tributária sobre o risco empresarial em empresas brasileiras de capital aberto: uma análise moderada pelo risco fiscal Barbosa, Tiago Alves Bispo, Jorge de Souza Taxation is a highly relevant topic for taxpayers, especially for companies, as it represents a significant cost that impacts their cash flow. The tax planning strategies companies adopt vary in intensity and can reflect distinct levels of tax aggressiveness. In this study, tax aggressiveness is analyzed without considering illicit practices, such as tax evasion and avoidance, as these behaviors are criminalized under Brazilian law. While aggressive tax strategies may generate financial benefits, they also entail costs that can outweigh the tax savings obtained, exposing companies to firm and tax risks. This study aimed to analyze the moderating effect of tax risk on the influence of tax aggressiveness on firm risk in Brazilian public companies. The study investigates whether these companies consider both firm and tax risks together when deciding to adopt aggressive tax strategies, providing, to the author's knowledge, the first empirical evidence of the role of tax risk in this influence within the Brazilian context. The inclusion of tax risk as a moderating factor in the relationship between tax aggressiveness and firm risk is a valuable contribution, as this aspect has been underexplored in the literature, particularly in Brazil. Methodologically, this is a quantitative, descriptive, and documentary study. The sample for this research included Brazilian publicly traded companies listed on the Brazilian Stock Exchange, Brazil, Bolsa, Balcão (B3), with data collected from the Refinitiv Eikon® database and the reference forms provided by the Brazilian Securities and Exchange Commission (CVM). The analysis period covered the years from 2010 to 2023. The data analysis employed the Feasible Generalized Least Squares (FGLS) regression approach, a method suitable for scenarios characterized by heteroscedasticity and serial dependence, offering more robust and reliable estimates. The results indicate that companies adopting aggressive tax strategies tend to exhibit greater exposure to firm risk. However, tax risk, when analyzed in isolation, did not show a significant influence on firm risk, contrary to the study's initial expectations. On the other hand, when considering the moderating effect of tax risk on the influence of tax aggressiveness on firm risk, it was found that combining tax aggressiveness with high tax risk amplifies firm risk. In other words, companies that engage in aggressive tax practices while simultaneously facing high tax risk exposure become more vulnerable to market fluctuations. Additionally, the robustness tests partially corroborate the main findings, lending greater consistency to the study's conclusions. The discrepancies observed in some scenarios can be attributed to the distinctive characteristics of the metrics used, which capture distinct dimensions of firm risk, tax risk, and tax aggressiveness. Universidade Federal da Bahia Dissertação Thu, 20 Mar 2025 00:00:00 GMT https://repositorio.ufba.br/handle/ri/41894 2025-03-20T00:00:00Z