Correlação entre comitês de auditoria que atendem às regras do IBGC com o índice de qualidade da auditoria independente das empresas listadas na BM&FBOVESPA

Abstract

In the organizational context is commonly observed situations when the ownership and the control of the entity are segregated. In this sense, some mechanisms are incorporated into the organizational structure, aiming to mitigate situations of conflict - such as informational asymmetry and conflict of interest - between these elements. Then, it is perceived that the Brazilian Institute of Corporate Governance (IBGC) is dedicated to dissemination of corporate governance practices that assist institutions in dealing with agency conflicts. Likewise, the IBGC recommends the establishment of mechanisms that contribute to the risk monitoring process and guarantee the reliability of information, such as the Audit Committee. Therefore, this study aimed to identify the relationship between Audit Committees that comply with IBGC rules with the Independent Audit Quality Index. The research consists of a descriptive, documentary and quantitative approach. The database was composed of information referring to the years 2014 to 2016, obtained at BM&FBOVESPA Reference Form, referring to segments of Novo Mercado, Nível 2 and 1 of Corporate Governance. The results show that companies with an Audit Committee have a higher Audit Quality Index, comparing it with that does not. On the other hand, the fact that the Committees attend to the IBGC members regarding its composition does not fully justify the quality of the Audit of these Committees vis-à-vis those who are not members. In addition, it was possible to identify that about the number of members the companies are more adherent to the IBGC, already in relation to the expertise and the independence of the members, the attendance is smaller.