Programa de Pós-Graduação em Ciências Contábeis
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Master Thesis Efeito Tela na tomada de decisão: uma abordagem experimental em contabilidade(2019-03-01) Soares, José Mauro Madeiros Velôso; Silva, César Augusto Tibúrcio; ; ; Melo, Clayton Levy Lima de; ; Lucena, Wenner Gláucio Lopes;The production and consumption of information for decision-making has increasingly migrated to the use of screens. According to the literature reviewed and theoretical assumptions, the present study aimed to evaluate if there is a difference in decisionmaking between the screen and paper-based media. In the method adopted, participants were randomly grouped to solve tasks on paper, computer or smartphone. The experiment was constructed involving tasks (using real data and hypothetic problems) about: (I) reading comprehension; (II) memorizing read words; (III) solving problems related to the value of money over time and to accounting; and (IV) the effectiveness of impression management. After this, NASA-TLX procedure was completed in relation to the perceived dimensions of workload related to tasks realized. Present research is unprecedented in proposing and verifying the existence of the "screen effect" in accounting decision making. The results obtained with the 293 participants distributed between the media indicate that there is a negative association between the screen-based medium and the understanding and memory of what was read. In relation to the questions of the value of money in time and accounting, no association was verified. It was also evidenced that the management of impressions was effective and there are indications of a greater propensity to the graph management in the screens. Additionally, the mental workload perceived by the participants was shown to be different in relation to the medium used, the perceived role as the paper is superior related mental demands. The implications of the research are that computational means may not be paper equivalent and require evolution to try to reduce or mitigate the negative aspects of the screens.Master Thesis Desempenho econômico-financeiro e gerenciamento de resultados: um estudo em mercados acionários emergentes(2019-02-28) Souza, Arlindo Nonato Morais de; Tavares, Adilson de Lima; ; ; Mota, Renato Henrique Gurgel; ; Martins, Vinicius Gomes;The present study aims to verify if firms with the best financial performance indexes have higher levels of earnings management. The ressearch sample comprises companies with shares traded on stock exchanges of BRICS members countries, excluding financial and insurance firms, totaling 28,218 observations. The time span analyzed comprised the years 2010 to 2017, in an unbalanced panel. The performance measurement was made based on the evaluation measures most used by analysts (earnings multiples and hybrid models). As a proxy for the level of earnings management, were used the discretionary accruals estimated by the PAE model (2005). The data needed to estimate discretionary accruals, the variables necessary to measure performance, and the control variables used in econometric models were obtained from the Bloomberg® database. From modeling panel data for fixed effects, the results indicate that the firms reporting the best performance indices in the future, as well as the growth of this performance, are associated with higher levels of results management by discretionary accruals.Master Thesis Fatores explicativos da efetividade da gestão municipal: uma análise empírica do contexto brasileiro(2018-12-05) Malheiro, Bruno Francisco; Silva, Maurício Correa da; ; ; Medeiros, Marcos Fernando Machado de; ; Nascimento, João Carlos Hipólito Bernardes do;This research aims to analyze explanatory factors of the effectiveness of municipal management, based on the Effectiveness Index (IEGM), prepared by the Brazilian Courts of Accounts. The study uses the quantitative approach with the empirical-analytical method. Data from the 4,265 municipalities analyzed were collected from the websites of the Rui Barbosa Institute (IRB), Federal Council of Administration (CFA), Supreme Electoral Tribunal (TSE), Brazilian Institute of Geography and Statistics (IBGE), National Treasury Secretariat) and the Institute for Applied Economic Research (IPEA). The results revealed as explanatory factors of the effectiveness of the municipal public management: better level of schooling (incomplete upper level, complete upper level, lato sensu and stricto sensu postgraduate) and managerial political experience; higher per capita GDP and higher percentages of municipal revenue; lower levels of income concentration (GINI index); (very small, medium and large) and the location of the municipality (the cities located in the north and northeast regions had, on average, worse results, whereas those located in the south and southeast showed opposite behavior). The main conclusions are that cities managed by managers with better levels of education and political experience, as well as those with a higher percentage of own income increase the probability of improving the effectiveness of municipal public management. The main contribution of the study is the advancement of the literature on performance evaluation in the public sector with regard to the criterion of effectiveness of municipal public management.Master Thesis Variáveis que impactam na desonestidade acadêmica: um estudo com estudantes de Ciências Contábeis(2018-04-27) Moura, Ivanielly Deyse de Paiva; Lucena, Edzana Roberta Ferreira da Cunha Vieira; ; ; Melo, Clayton Levy Lima de; ; Rêgo, Thaiseany de Freitas;The main objective of this research is to analyze the variables that impact on the occurrence of academic dishonesty in students of the undergraduate course in Accounting Sciences of the universities of the city of Natal / RN who obtained the best performance in the National Student Performance Examination. To collect the data, a three-part form was used, totaling 62 questions with questions about the demographic profile and evaluation of the students' perception of dishonesty and an arithmetic matrix composed by 20 matrices. The research sample consisted of 261 questionnaires, of which 166 were answered by students from the Federal University of Rio Grande do Norte (UFRN) and 77 by students from the Facex University Center (UNIFACEX) and 18 the University Center of Rio Grande do Norte (UNI-RN). Of the participants in this research, 70.50% stated that they had pasted on assessments or tasks at the university and 87.36% stated that they consider the glue to be ethically / morally wrong, suggesting that even considering as morally wrong students still engage in academic dishonesty of this kind. Another relevant point of the work was how participants perceive the definition of institutions in relation to academic success, approximately 64% of UFRN students perceive that the academic institution defines success by the grade, and of these, 76.41% said they had enrolled. While in FACEX and UNI-RN, 32.63% of the students who have the same perception about the definition of academic success by institutions, 83.87% said they had cast. This research also identified that there is a difference between genders and age in the academic and professional settings, showing that the male gender presents a lower average than the female in both contexts, suggesting that the male gender tends to consider dishonest behaviors as being less dishonest Regarding age, respondents older than 25 years of age presented a lower average in both the academic and professional contexts when compared to respondents younger than 25 years. The academic dishonesty of the participants was also verified through the arithmetic matrix experiment, in which it was recorded that 61 students who participated in the research were dishonest in the experiment. To achieve the main objective, the Logit regression was used to verify the variables that are likely to contribute to academic dishonesty. The variables analyzed were: Age, gender, Religion (whether or not the student attends religious events), Parent education (if the parent completed the upper level), Work (if the student performs some paid activity), Academic Income (if the student is afraid of punishment if he / she is surprised to slip), Wrong (if it considers ethical / morally wrong collar), Acceptance (if it is considered to be socially acceptable collar) Policies of the institution knowledge of the institution's policy penalties), Catch (if witnessed or known to colleagues who were surprised by sticking), Testimony (If you witnessed someone gluing on tests or activities), Asked (if you were asked to provide glue on university tests) . Among these variables, only the variables Academic Income, Work, Acceptable, Testimony, Asked, were statistically significant in the model and the signs presented were as expected.Master Thesis Fatores determinantes da transparência dos poderes executivos municipais brasileiros a partir do índice nacional da transparência do MPF(2018-04-27) Celestino, Égon José Mateus; Silva, José Dionisio Gomes da; ; ; Silva, Mauricio Correa da; ; Cavalcante, Paulo Roberto Nobrega;This study aims to analyze the factors to the transparency of Brazilian municipal executive based on Índice Nacional da Transparência from Ministério Público Federal. To this, it uses empirical-analytical methodology applied to an aleatory data from this study with 525 Brazilian cities. In this case, the independent variable is Índice Nacional da Transparência from Ministério Público Federal and other explicative variable like social, economic and politic dimension. It has as base an econometrical model of regression Tobit, used to verify the best variables with an explicative capacity to the occurrence of this phenomenon of the best practices of public transparency. Results point that cities from South and Southwest show best levels of transparency and accountability comparing to the cities from North, Northwest and Center-west, this phenomenon comes from the best indicators from Índice de Desenvolvimento Humano related to cities in the South and Southwest regions from Brazil. It concludes that the determining factors for better levels of transparency in Brazilian municipalities are the political factors only the educational level of the mayor, the economic factors, the IDH and consolidated debt variables and the social factors the variables Education, Urbanization and Demographic Density, being then social factors the best explanatory estimators for Brazilian municipal public transparency. The contribution of this research consists in the validation of a model to determine a predictive variable to explain the phenomenon Brazilian municipal public transparency based on institutional evaluation from Ministério Público Federal.Master Thesis Poison Pills e gerenciamento de resultados: um estudo das Companhias Listadas na B3(2018-02-26) Azevedo, Yuri Gomes Paiva; Tavares, Adilson de Lima; ; ; Mol, Anderson Luiz Rezende; ; Lima, Gerlando Augusto Sampaio Franco de;This study aims to investigate if the poison pills influences on the earnings management level of the companies listed in B3. For this, data were collected regarding the presence of this antitakeover device as well as of “eternity” accessory clauses associated with the poison pills in the bylaws of 225 non-financial companies. The informations that are necessary to estimate the accruals discretionary by the model proposed by Dechow, Sloan and Sweeney (1995), as well as the control variables inserted in the econometric model, were obtained through the Bloomberg® database, comprising the period 2010-2016. Based on the results, it was verified that the the adoption of the poison pills doesn’t have a significant influence on the earnings management level. However, the non-existence of this relationship doesn’t indicate that these companies are not involved in earnings management practices, since the Poisonpill dummy is not statistically distinct from the base group, which is composed by companies that do not adopt poison pills and that present negative and significant relation with the discretionary accruals. Finally, in the national context, evidence has been found that "eternity" clauses can be inserted into the bylaws to exacerbate the level of earnings management, since the findings demonstrate that poison pills with "etenity" clauses effectively differentiate themselves of the poison pills, presenting a positive and statistically significant relation with discretionary accruals.Master Thesis Qualidade e honorários de auditoria: um estudo das companhias listadas na BM&FBOVESPA(2017-04-28) Moreira, Felipe da Silva; Lima, Diogo Henrique Silva de; http://lattes.cnpq.br/0517005437973793; http://lattes.cnpq.br/3677228391534318; Paulo, Edilson; http://lattes.cnpq.br/9774701633759808; Dantas, José Alves; http://lattes.cnpq.br/4292408391743938The present study aims to present an analysis of the influence of the quality of the audit from the results management, about the fees charged by independent auditors in Brazil. During the last decade, the work on the audit fees gained relevance in the Brazilian scenario from the disclosure of the amounts paid to independent auditors, given that the requirement for such information gave only from 2009 through the CVM Instruction 480/2009 of the Comissão de Valores Mobiliários. In this context, the discussion on the audit fees intensifies when the market share of the Big Four companies. Otherwise, it also discusses the quality of the services provided by the big firms, especially in events of financial fraud or improper procedures audit companies, as for example, issuance of opinion without the submission of working papers, which may reveal a flawed criterion of studies to determine the quality of auditing only due to be a Big Four. From the reality found, this research seeks to contribute to an analysis of the cost-benefit of services, monitoring the pricing policies of the auditing firms, in addition to enabling audit firms also to check the amount of fees collected as a function of the quality of service being provided, assisting them in negotiations and maintaining customers. To achieve this goal, the research uses data from Brazilian non-financial companies listed on the BM&FBovespa during the period from 2010 to 2015. Data collection occurred through the Bloomberg® and Reference Forms after tab, are submitted in regression models with panel data. The main analysis variables comprise the audit fees (dependent variable) and audit quality (variable of interest), this obtained through the model KS (1995) earnings management for discretionary accruals. The main results show that cannot infer statistical relationship between audit fees and the audit quality, however demonstrate that an analysis of the size and risk of the audited company are positively related with the fees, as well as the fact that the company be a Big Four.Master Thesis Gerenciamento de resultados e nível dos accruals discricionários trimestrais no mercado acionário brasileiro(2017-06-16) Rodrigues, Rodolfo Maia Rosado Cascudo; Melo, Clayton Levy Lima de; ; http://lattes.cnpq.br/3592016274832763; ; http://lattes.cnpq.br/6929228531968721; Paulo, Edilson; ; http://lattes.cnpq.br/9774701633759808; Lima, Gerlando Augusto Sampaio Franco de; ; http://lattes.cnpq.br/6304605693985600This study aims to investigate the behavior of the quarterly earnings management level of Brazilian public companies. For this, a sample of 112 companies listed on the BM&FBovespa was selected and the quarterly discretionary accruals among 2012 and 2015 were estimated using Paulo model as a proxy for earnings management. These accruals averages were analyzed for all quarters in the period, as well as consolidated for each quarter (1Q, 2Q, 3Q and 4Q). Then, a second regression with the quarterly discretionary accruals and dummy variables representative of each quarter was used. The results indicate that, on average, the magnitude of discretionary accruals are higher in the fourth quarter, followed by the third quarter, first quarter and the second quarter. The regression analysis also showed that discretionary accruals for the fourth and first quarters were statistically significant. These findings suggest that the earnings management level in the fourth quarter is greater than in the other quarters. In addition, the earnings management level in the first quarter is statistically different from the levels of the second and third, possibly caused by the accruals reversal from the previous period in the next period. The study contributes to the literature by demonstrating that earnings management occurs differently throughout the year, as the incentives for earnings management tend to be stronger in the annual financial statements in relation to quarterly statements, deserving attention of investors, analysts, regulators, auditors and other users of accounting information.Master Thesis Análise dos determinantes de desempenho da gestão de precatórios e requisições de pequeno valor no âmbito do Tribunal de Justiça do RN(2017-04-07) Ferreira, Daniel Augusto Celestino; ; http://lattes.cnpq.br/3783480339573449; ; http://lattes.cnpq.br/1975836127153785; Melo, Clayton Levy Lima de; ; http://lattes.cnpq.br/3592016274832763; Pereira, José Matias; ; http://lattes.cnpq.br/5838194984225945The objective of the study is to analyze factors that characterize and influence performance in the management of precatórios. In order to achieve this, a theoretical-empirical model was defined that would allow to explain the relationship between operational variables (the Magistrate's Training, the Number of Servers, the Quantity of Assessments, the use of IT Tool, the implementation of Extension Project, Transparency and Payment Month) and the performance (quantity of payments) of the management of precatórios. The research is characterized as a case study, and it is carried out with data from the Precautionary Division of the Court of Justice of Rio Grande do Norte from the years 2012 to 2016. The results demonstrate that the payments of precatórios and RPVs take approximately, four times as long as it should. And that the variables payment month, training of the magistrate and the use of IT tool, are the ones that most influence in this performance, being the month of payment the most relevant, suggesting that the discharge of judicial debts is subject to the level of social interest Which the public manager attributes to them, so that their budgeting tends to be a secondary concern, demonstrating that the political factor may influence jurisdictional decisions.Master Thesis Problem based learning: a percepção dos discentes acerca das competências desenvolvidas na disciplina de controladoria empresarial na Universidade Federal do Rio Grande do Norte(2017-03-13) Freire, Tahiana Martins; ; http://lattes.cnpq.br/4460316018073490; ; http://lattes.cnpq.br/0375803631531841; Lima, Diogo Henrique Silva de; ; http://lattes.cnpq.br/0517005437973793; Rêgo, Thaiseany de Freitas; ; http://lattes.cnpq.br/0964977646712026The traditional teaching method, in which the student is a passive agent in the learning process, becomes lagged behind an increasingly demanding professional field of the accountant, and the Y generation, which has differences in the way that work and social relations are viewed. Therefore, HEIs need to be prepared for the training of such professionals who have different characteristics from previous generations. Active teaching methodologies, such as Problem Based Learning (PBL), help in the process of empowerment of this generation, since one of its purposes is to assist the student in the construction of his own learning, making him more active in teaching and learning process. In view of this, the present research aims to analyze how students perceive the development of skills through the application of problem-based learning, on curricular component of Business Controllership. The study was carried out with 24 students from the Accounting Sciences Course, at the beginning of the semester of 2016, in which a first and second unit was taught using the traditional teaching method, and a third unit for the PBL method. The technique used was not the object of a quasi-experimental study, characterizing itself as a descriptive research, with a qualitative and quantitative approach. A data collection was performed through questionnaires applied to students and by participatory observation. Data analysis was performed using spreadsheets, t-student test and content analysis. The results show that competencies are in accordance with the application of the PBL. Search Results: 50% self-evaluate worse than your work group for skills development; 91.30% affirm that they invest more time in research; 95.65% believe that they learn more through the PBL, because it enables them to construct their own knowledge; All of them claim that this is a good methodology; 69.57% consider PBL better than the traditional teaching method; And 86.96% believe that the PBL should be used in other subjects of the Accounting course. Although 78.26% of the students did not have difficulties for the development of the PBL, there were some difficulties with an elaboration of the problems, hypotheses, questions of research, report, and with the administration of the time and execution of the roles of each Perceive Student. It is understood that a PBL application is a challenge for both students and teachers, who need to carefully plan each step in the development of the methodology.