Title:	Fraudes corporativas e credibilidade dos relatórios de sustentabilidade
Authors:	Clementino, Erica Patrícia Modesto
Orientador(es)::	Gonçalves, Rodrigo de Souza
Assunto::	Risco de fraude Credibilidade Relatórios de sustentabilidade Teoria da ação comunicativa
Issue Date:	11-Jan-2022
Data de defesa::	14-Oct-2021
Citation:	CLEMENTINO, Erica Patrícia Modesto. Fraudes corporativas e credibilidade dos relatórios de sustentabilidade. 2021. 100 f. Dissertação (Mestrado em Ciências Contábeis)—Universidade de Brasília, Brasília, 2021.
Abstract:	This study aims to verify whether there is a relationship between the credibility of sustainability reports and the risk of fraud in the financial statements of publicly traded Brazilian companies. For this, financial and non-financial information was collected in the financial statements and reference forms, as well as the sustainability reports were analyzed to measure the credibility of the companies listed on B3 in the year 2019. Credibility is discussed theoretically based on the claims of discourse validity of Habermas's Theory of Communicative Action (1984) and measured through the research instrument proposed by Lock and Seele (2016). The credibility of the sustainability reports was obtained by the quantitative- qualitative evaluation of the mentioned reports in the dimensions: truth, sincerity, adequacy and understandability. The risk of fraud in financial statements was obtained by reestimating the regressors of the Lenard, Watkins and Alam (2007) model for the Brazilian environment. To test the relationship between credibility and fraud risk, regression by ordinary least squares and quantile regression were estimated. The credibility of sustainability reports had a negative and significant relationship with the risk of fraud in the financial statements, especially when the risk of fraud is greater. Most companies with high fraud risk did not present any sustainability report, which indicates that such companies with high fraud risk have less interest in CSR issues and low adherence to criteria that provide greater credibility to sustainability reports. The results suggest that the joint analysis of financial information with the credibility of social and environmental information contributes to understanding the risk of fraud in organizations, and companies with greater credibility of such information have a lower risk of fraud. This can be useful for investors looking to invest in companies that, above all, care about social and environmental issues. Furthermore, this research has its relevance when discussing mechanisms that provide more credible sustainability reports. Greater interaction in the communication process of social responsibility actions benefits not only the organization, but also society as a whole.
metadata.dc.description.unidade:	Faculdade de Economia, Administração, Contabilidade e Gestão de Políticas Públicas (FACE) Departamento de Ciências Contábeis e Atuariais (FACE CCA)
Description:	Dissertação (mestrado)—Universidade de Brasília, Faculdade de Economia, Administração e Contabilidade, Departamento de Ciências Contábeis e Atuariais, Programa de Pós-Graduação em Ciências Contábeis, 2021.
metadata.dc.description.ppg:	Programa de Pós-Graduação em Ciências Contábeis
Licença::	A concessão da licença deste item refere-se ao termo de autorização impresso assinado pelo autor com as seguintes condições: Na qualidade de titular dos direitos de autor da publicação, autorizo a Universidade de Brasília e o IBICT a disponibilizar por meio dos sites www.bce.unb.br, www.ibict.br, http://hercules.vtls.com/cgi-bin/ndltd/chameleon?lng=pt&skin=ndltd sem ressarcimento dos direitos autorais, de acordo com a Lei nº 9610/98, o texto integral da obra disponibilizada, conforme permissões assinaladas, para fins de leitura, impressão e/ou download, a título de divulgação da produção científica brasileira, a partir desta data.
Agência financiadora:	Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES).
Appears in Collections:	Teses, dissertações e produtos pós-doutorado

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