a investigação em auditoria e fiscalidade · a investigação em auditoria e fiscalidade vi...
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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…”
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Nota introdutória…
Slide 3
“What is “believed” to occur should not guideresearch, but research should determine what has
actually occurred.”(Salterio, 2012)
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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
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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
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A resposta – os desenvolvimentos/estudos internos…
Slide 7
• Informação sectorial /dados para suporte análise de risco
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http://www.ey.com/Publication/vwLUAssets/ey-women-fast-forward-thought-leadership/$FILE/ey-women-fast-forward-thought-leadership.pdf
Ambiente de controlo
–Women on Boards
“…Even men are beginning to understand…”
Predominância dos Surveys e análise de conteúdos…• Multicolor, apresentações gráficas…
Slide 8
https://www.pwc.com/gx/en/industries/industries-4.0/landing-page
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Entrevistas…
PwC’s CEO Survey 2015
Slide 9
http://www.pwc.com/gx/en/ceo-agenda/ceosurvey/2015/interviews.html
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Workshop Grudis
Slide 10
Alguns exemplos…
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Predominância dos Surveys e análise de conteúdos…
Slide 11
Auditoria
• FRC (2013), Improving Confidence in the Value of Audit, A Research Report commissioned by the Financial Reporting Council, YouGov/FRC, London, https://frc.org.uk/Our-Work/Publications/Audit-and-AssuranceTeam/Research-Report-Improving-Confidence-in-the-Value.pdf.
• Melhorar a comunicação com os stakeholders
• AuditFutures/RSA (2014), Enlightening Professions? A Vision for Audit and a Better Society, Audit futures, Institute of Chartered Accountants of England and Waleshttp://auditfutures.org/features/enlightening-professions/
• Perfil dos novos profissionais de auditoria:
ênfase na ética
• KPMG (2013), Value of Audit: Shaping the Future of Corporate Reporting, KPMG International Cooperative (KPMG International) http://www.kpmg.com/global/en/issuesandinsights/articlespublications/pages/ value-of-audit.aspx.
• Melhorar a comunicação com os stakeholders
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Predominância dos Surveys e análise de conteúdos…
Slide 12
Relato Financeiro
• http://www.ey.com/Publication/vwLUAssets/EY_-_Annual_reporting_in_2014_reflections_on_the_past_direction_for_the_future_-_interactive/$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…”
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A resposta – os desenvolvimentos/estudos internos…
Slide 13
Pessoas – estudos sobre os skills sets dos new joiners
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“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
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(“Des”)Interação com a Academia…
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)
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(“Des”)Interação com a Academia…
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)
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(“Des”)Interação com a Academia…
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)
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(“Des”)Interação com a Academia…
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)
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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
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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
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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
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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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