a investigação em auditoria e fiscalidade - uc.pt · a investigação em auditoria e fiscalidade...

A investigação em Auditoria e Fiscalidade

VI Workshop Grudis – FEUC 17/05/2016

A investigação em Auditoria

Maria do Céu Ribeiro – ROC,CFE,[email protected]

O conteúdo da apresentação é da inteira responsabilidade da autora

Sobre a apresentadora…

Para conhecer melhor o dia-a-dia de uma (senior) manager numa Big Four…

• Kornberger M., Justesen L.& Mouritsen J. (2011), “When you make manager, we put a big mountain in front of you”: An ethnography of managers in a Big 4 Accounting Firm, Accounting, Organizations and Society, doi:10.1016/j.aos.2011.07.007

“In order to do their jobs,

managers have to resort to a whole set of activities(performing, playing games, politicking) that are not

efficient” p. 19)

“…nightmare” and “sinking intoa black hole…”

Hardies et al, (2014). “…Female auditors deliver higher audit quality because they are

more independent and more risk-averse…” Havia dúvidas?

Salterio, S. E. (2012). “Fifteen years in the trenches: Auditor-client negotiationsexposed and explored”

“…there are negotiation tactics that the auditor can use to increase their sucess in negotiations with client management… measures thatproxy for the likelihood that negotiation has occurred…”


Nota introdutória…

Slide 3

“What is “believed” to occur should not guideresearch, but research should determine what has

actually occurred.”(Salterio, 2012)


Qualidade da auditoria – A Preocupação…

http://www.paab.co.za/dmdocuments/IFIAR-2015-Survey-of-Inspection-Findings.pdf

+ F

Slide 4

A qualidade da auditoria – “A” Preocupação…

Slide 5

Bank audits still "disappointing"

https://www.frc.org.uk/Our-Work/Publications/Audit-Quality-Review/Audit-Quality-Inspection-Report-May-2016-Pricewat.pdf

https://pcaobus.org/Inspections/Reports/Pages/default.aspx


A resposta – os desenvolvimentos/estudos internos…

Slide 6

Technologia – automatização da auditoria (avaliação do risco)

Abordagem – Resultados das deficiências reforçam elaboração de:

• Best practices (procedimentos de controlo interno)

• Templates, checklists

• Informação sectorial /dados para suporte análise de risco

Aura Online

RDATA



Slide 7

• Informação sectorial /dados para suporte análise de risco


http://www.ey.com/Publication/vwLUAssets/ey-women-fast-forward-thought-leadership/$FILE/ey-women-fast-forward-thought-leadership.pdf

Ambiente de controlo

–Women on Boards

“…Even men are beginning to understand…”

Predominância dos Surveys e análise de conteúdos…• Multicolor, apresentações gráficas…

Slide 8

https://www.pwc.com/gx/en/industries/industries-4.0/landing-page


Entrevistas…

PwC’s CEO Survey 2015

Slide 9

http://www.pwc.com/gx/en/ceo-agenda/ceosurvey/2015/interviews.html


Workshop Grudis

Slide 10

Alguns exemplos…


Predominância dos Surveys e análise de conteúdos…

Slide 11

Auditoria

• FRC (2013), Improving Confidence in the Value of Audit, A Research Report commissioned by the Financial Reporting Council, YouGov/FRC, London, https://frc.org.uk/Our-Work/Publications/Audit-and-AssuranceTeam/Research-Report-Improving-Confidence-in-the-Value.pdf.

• Melhorar a comunicação com os stakeholders

• AuditFutures/RSA (2014), Enlightening Professions? A Vision for Audit and a Better Society, Audit futures, Institute of Chartered Accountants of England and Waleshttp://auditfutures.org/features/enlightening-professions/

• Perfil dos novos profissionais de auditoria:

ênfase na ética

• KPMG (2013), Value of Audit: Shaping the Future of Corporate Reporting, KPMG International Cooperative (KPMG International) http://www.kpmg.com/global/en/issuesandinsights/articlespublications/pages/ value-of-audit.aspx.

• Melhorar a comunicação com os stakeholders


http://auditfutures.org/features/enlightening-professions/

Predominância dos Surveys e análise de conteúdos…

Slide 12

Relato Financeiro

• http://www.ey.com/Publication/vwLUAssets/EY_-_Annual_reporting_in_2014_reflections_on_the_past_direction_for_the_future_-_interactive/$FILE/EY-Annual-reporting-in-2014-interactive.pdf

• Dimensão do relato financeiro: a materialidade

das divulgações

Competências

• Skills, Competencies and the sustentability of the modern audit”, https://www.icas.com/__data/assets/pdf_file/0010/239455/Skills-competencies-and-the-Sustainability-of-modern-audit.pdf

“…Audit as a skilled, judgmental activity…”


http://www.ey.com/Publication/vwLUAssets/EY_-_Annual_reporting_in_2014_reflections_on_the_past_direction_for_the_future_-_interactive/$FILE/EY-Annual-reporting-in-2014-interactive.pdf

https://www.icas.com/__data/assets/pdf_file/0010/239455/Skills-competencies-and-the-Sustainability-of-modern-audit.pdf


Slide 13

Pessoas – estudos sobre os skills sets dos new joiners


“What students need to succeed in a rapidly

changing business world”

Are today’s studentsprepared?

PwC (2015)

Em sintonia…Fonte: Vasarhelyi, et al, 2010

(“Des”)Interação com a Academia…

Slide 14

• Papers sobre auditoria e áreas afins (inclui money laundering, avaliação de risco, fraude e governação)

• 1997 a 2014

• 2.593 papers, para 3.023 autores dos quais 28% do sexo feminino!

• JIAAT – 43

• MAJ e AJPT – 754 e 428

(Andrikopoulos et al, 2016)

Journals



Slide 15

• “ it is the interplay between academia, professionals, and policymakers that determines what is knowledge in auditing and accounting….”

• “… What is impressive, given the practice-driven character of (most of) auditing research, is that only 6.95 percent of published papers were co-authored by a practitioner. ” (Andrikopoulos et al, 2016)

• “ collaboration between academic research and practice is an important, but not sole determinant for research. … a crucial key role of academics remains: namely to critique, debate and challenge the status quo…” (Parker, et al, 2011)



Slide 16

Possíveis Razões

• Área de investigação em expansão com outputs requer terminologia específica e conhecimentos especializados em investigação qualitativa e quantitativa; skills não comuns nos profissionais de auditoria (Parker et al, 2011)

O “Fosso”

• Linguagem Elitista :“Academics are considered elitists as they speak with their own JARGON; they use COMPLEX mathematical formula; they shut out potential practitioner readers by doing this”

• Acessibilidade aos dados/confidencialidade/própria exposição de opiniões pessoais:

“Practitioners are seen as not being interested in any challenge or debate or challenge to the status quo; they are reluctant to disclose their data, so they want us to help them but they will not let us into their firms “

“The confidential character of some of the auditors’ work may prevent them from disclosing elements of their professional activity in published papers or even personal views on regulatory issues (Parker et al, 2011)



Slide 17

Soluções para diminuir gap existente entre academia e a prática

- Estabelecer protocolos com os organismos profissionais para que sejam criados estágios para professores e estudantes nas organizações empresariais

- Estágios profissionais nos anos sabáticos

- Mais investigação qualitativa

- Representação gráfica em vez de tabelas

- Extensão dos papers (Basu, 2012)



Slide 18

Sinais de mudança

• Inclusão de trabalhos académicos em publicações profissionais (eg, Unerman, J. e O’Dwyer, B. (2010);

• “Auditoria Contínua” Co-autorias: Vasarhelyi et al, 2012 - James Littley (KPMG); Titera,

2013, E&Y Publicações: White Paper The Current State of Continuous Auditing

and Continuous Monitoring (AICPA, 2012); Audit Analytics andContinuous Auditing (AICPA, 2015)

• Comparticipação financeira

• Publicações de issues e conclusões mais recentes pelos organismos profissionais e normativos (Interação com o IASB)

(Parker et al, 2011)


IASB - Interação com a Academia…

“A presente investigação afigura-se de particular relevância não só do ponto de vista de investigação académica, mas também para os organismos emissores de normativos contabilísticos, assim como para os preparadores e utilizadores da informação financeira… “

Slide 19

http://www.ifrs.org/IFRS-Research/Research-impact/Pages/Home.aspx

IASB Research Financial Reporting

- Post implementation reviews

- Research for ASAF

- Other research areas

- Research by the IASB’s staff


http://www.ifrs.org/IFRS-Research/Research-impact/Pages/Home.aspx

IASB - Interação com a Academia…

Exemplo – Pós implementação IFRS 3 Business Combinations (IASB, June 2015)

Slide 20

“The assessment of the implementation of IFRS 3 was conducted through a review of available literature which helped us identify the areas on which to focus the review...Our review of

academic research considered evidence from studies on the value relevance of goodwill..."...

"Area of focus/Next steps: Complexity of impairment/we could review IAS 36; Fair Value measurement of intangible assets/we could consider whether particular intangible assets e.gcustomer relationships should be subsumed into goodwill...“

Bibliografia: Investigação académica, 37 artigos dos quais 2 "nacionais": - Lopes, A., I. Lourenço, I., & Soliman, M (2013); Oliveira, L., Rodrigues, L. L., & Craig, R. (2010)...

"There is some support for a return to an amortisation-based impairment testing. However, the

academic literature review provided support for an impairment- ONLY approach being value-

relevant.

“We need to: a) understand why there are differences between participants' feedback and academic evidence..."

Resumindo…

Academics can change the world – if they stop talking only to their peers

Research and creative thinking can change the world. This means thatacademics have ENORMOUS POWER.

Some academics insist that it’s not their job to write for the general public. They suggest that doing so would mean they’re “abandoning their mission as intellectuals”.

Quality academic research and innovation are crucial. It is equally important, though, to get ideas out into the world beyond academia.

http://theconversation.com/academics-can-change-the-world-if-they-stop-talking-only-to-their-peers-55713

VI Workshop Grudis – FEUC 17/05/2016Slide 21

http://theconversation.com/academics-can-change-the-world-if-they-stop-talking-only-to-their-peers-55713

Nota final

“ Human beings are unique amoung the thousands of species on this

earth. We have two special gifts not shared by other species – a senseof HUMOR and imagination. ”

Sunder (2011)

Obrigada pela atenção

VI Workshop Grudis – FEUC 17/05/2016Slide 22

Referências…

Slide 23

Andrikopoulos, A, Bekiaris M., Vadasi C. & Zounta S. (2016), International Collaboration in Auditing Research: A Note, International Journal of Auditing, 20, pp 66-71

Basu, Sudipta (2012), Commentary, How Can Accounting Researchers Become More Innovative?, Accounting Horizons, 26, nº 4, pp 851-870

Bumgarner N.& Vasarhelyi M. (2015), Audit Analytics and Continuous Auditing, Lookingtoward the future, AICPA

Byrnes, P. E, Ames B., Vasarhelyi, M. & Warren Jr D. (2012), White Paper :The Current State ofContinuous Auditing and Continuous Monitoring, AICPA

Hardies, K, Breesch D. & Branson J (2014). Do (Fe)Male Auditors Impair Audit Quality? Evidence from Going-Concern Opinions, European Accounting Review, 25, Issue 1, pp 7-34

Parker L. D., Guthrie J. & Linacre S. (2011), The relationship between academic accounting research and professional practice, Accounting, Auditing & Accountability Journal, 24 No. 1, pp. 5-14


Referências…

Slide 24

PwC (2015), Data Driven; What students need to succeed in a rapidly changing business world, https://www.pwc.com/us/en/faculty-resource/assets/PwC-Data-driven-paper-Feb2015.pdf

Salterio, S. E. (2012 Suppl.). Fifteen years in the trenches: Auditor-client negotiationsexposed and explored, Accounting and Finance, 52, pp 233-286

Sunder, Shyam (2011) “Imagined Worlds of Accounting” Accounting, Economics and Law, 1, Issue 1, Art. 8

Titera, W. R (2013), Updating Audit Standard-Enabling Audit Data Analysis, Journal ofInformation Systems, 27, 1, pp 325-331

Unerman, J. & O’Dwyer, B. (2010), The Relevance and Utility of Leading AccountingResearch, ACCA (Association of Chartered Certified Accountants), London

Vasarhelyi, M. A., Ryan A. Teeter & JP Krahel (2010). "Audit Education and the Real-Time Economy." Issues in Accounting Education, 25, 3, pp 405-423

Vasarhelyi, M. A., Alles, M, Kuenkaikaew S. & Littley, J (2012), The acceptance and adoptionof continuous auditing by internal auditors: A micro analysis, International Journal ofAccounting Information Systems,13, pp 267-281


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