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Authors
Advisor(s)
Abstract(s)
Nos últimos anos, em especial desde o final dos anos 90, o governo das sociedades tem-se assumido como um tema central no mundo dos negócios. As diversas crises e falências de grandes empresas, como por exemplo o caso da falência da Enron, originou um sentimento de desconfiança entre os gestores e investidores. Dessa forma torna-se importante transmitir maior transparência na administração das sociedades.
Investigou-se a associação entre a composição da comissão de auditoria e a probabilidade de ocorrerem eventos negativos. Assim, foram estabelecidas 5 hipóteses de investigação, de forma a estudar essa associação. Para testar as hipóteses foi criada uma amostra com as empresas cotadas no PSI20 entre 2010 e 2016. Utilizou-se a metodologia quantitativa, e recorreu-se a um guia de observação. Verificaram-se todas as 5 hipóteses.
In recent years, especially since the late 90s, corporate governance has become a central theme in the business world. The various crises and bankruptcies of large companies, such as the case of Enron, created a feeling of distrust between managers and investors. In this way it is important to provide greater transparency in corporate governance. We investigated the association between the composition of the audit committee and the likelihood of negative events occurring. Thus, 5 hypotheses of investigation were established, in order to study this association. To test the hypotheses a sample was created with the companies listed in the PSI20 between 2010 and 2016. The quantitative methodology, and an observation guide was used. All 5 hypotheses were verified.
In recent years, especially since the late 90s, corporate governance has become a central theme in the business world. The various crises and bankruptcies of large companies, such as the case of Enron, created a feeling of distrust between managers and investors. In this way it is important to provide greater transparency in corporate governance. We investigated the association between the composition of the audit committee and the likelihood of negative events occurring. Thus, 5 hypotheses of investigation were established, in order to study this association. To test the hypotheses a sample was created with the companies listed in the PSI20 between 2010 and 2016. The quantitative methodology, and an observation guide was used. All 5 hypotheses were verified.
Description
Mestrado em Auditoria
Keywords
Comissão de auditoria PSI20 Eventos negativos Governo das sociedades Audit committee PSI20 Negative events Corporate governance
Citation
Correia, C. (2019) A influência da composição da comissão de auditoria na ocorrência de eventos negativos: o caso das entidades cotadas no PSI20. (Dissertação de mestrado não publicada). Instituto Politécnico de Lisboa, Instituto Superior de Contabilidade e Administração de Lisboa. Disponível em