Audit Deficiencies in the PCAOB´s Inspections Reports: An Analysis in Brazilian and North American Audit Firms
The study analyzes the PCAOB´s inspections conducted in Brazilian and U.S.A auditing firms. With a number of implications over financial reporting as Sarbanes Oxley Act (SOX) of 2002 was created the PCAOB to conduct inspections of audit firms. For this, we developed the research applying content ana...
| Main Authors: | , , |
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| Format: | Article |
| Language: | Portuguese |
| Published: |
Universidade Federal do Rio de Janeiro
2015-12-01
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| Series: | Revista Sociedade, Contabilidade e Gestão |
| Subjects: | |
| Online Access: | http://www.atena.org.br/revista/ojs-2.2.3-06/index.php/ufrj/article/viewFile/2649/2218 |
| _version_ | 1819056657613717504 |
|---|---|
| author | Paulo Roberto da Cunha Franciele Wrubel Tânia Cristina Chiarello |
| author_facet | Paulo Roberto da Cunha Franciele Wrubel Tânia Cristina Chiarello |
| author_sort | Paulo Roberto da Cunha |
| collection | DOAJ |
| description | The study analyzes the PCAOB´s inspections conducted in Brazilian and U.S.A auditing firms. With a number of implications over financial reporting as Sarbanes Oxley Act (SOX) of 2002 was created the PCAOB to conduct inspections of audit firms. For this, we developed the research applying content analysis in PCAOB inspections reports in the period 2010-2012. The inspection reports have audit disabilities, showing the nature and gravity. Data were analyzed and categorized based on the SOX (2002) and studies Roybarck (2006) and Church and Shefchik (2012). Categories of procedures and conducts inspections, common defects related to U.S. GAAP and audit deficiencies were used. The results indicate that the deficiences identified have been decreasing over time, compared with previous studies. The information presented in the reports indicate greater detail for american companies. The findings show that over time the audit firms are getting a better quality, with less disability. It is believed that this procedure performed by the PCAOB can contribute to audit quality, since audit firms mention that consider and review the audits and inspections of PCAOB auditing in their planning. |
| first_indexed | 2024-12-21T13:26:54Z |
| format | Article |
| id | doaj.art-6ede00e3762e48e6b936ac70c5914eb8 |
| institution | Directory Open Access Journal |
| issn | 1982-7342 1982-7342 |
| language | Portuguese |
| last_indexed | 2024-12-21T13:26:54Z |
| publishDate | 2015-12-01 |
| publisher | Universidade Federal do Rio de Janeiro |
| record_format | Article |
| series | Revista Sociedade, Contabilidade e Gestão |
| spelling | doaj.art-6ede00e3762e48e6b936ac70c5914eb82022-12-21T19:02:25ZporUniversidade Federal do Rio de JaneiroRevista Sociedade, Contabilidade e Gestão1982-73421982-73422015-12-011032546Audit Deficiencies in the PCAOB´s Inspections Reports: An Analysis in Brazilian and North American Audit FirmsPaulo Roberto da Cunha0Franciele Wrubel1Tânia Cristina Chiarello2Universidade Regional de BlumenauUniversidade Estadual do Oeste do ParanáUniversidade do Contestado e AvantisThe study analyzes the PCAOB´s inspections conducted in Brazilian and U.S.A auditing firms. With a number of implications over financial reporting as Sarbanes Oxley Act (SOX) of 2002 was created the PCAOB to conduct inspections of audit firms. For this, we developed the research applying content analysis in PCAOB inspections reports in the period 2010-2012. The inspection reports have audit disabilities, showing the nature and gravity. Data were analyzed and categorized based on the SOX (2002) and studies Roybarck (2006) and Church and Shefchik (2012). Categories of procedures and conducts inspections, common defects related to U.S. GAAP and audit deficiencies were used. The results indicate that the deficiences identified have been decreasing over time, compared with previous studies. The information presented in the reports indicate greater detail for american companies. The findings show that over time the audit firms are getting a better quality, with less disability. It is believed that this procedure performed by the PCAOB can contribute to audit quality, since audit firms mention that consider and review the audits and inspections of PCAOB auditing in their planning.http://www.atena.org.br/revista/ojs-2.2.3-06/index.php/ufrj/article/viewFile/2649/2218AuditingPCAOB inspectionsdeficiencies in auditSarbanes Oxley |
| spellingShingle | Paulo Roberto da Cunha Franciele Wrubel Tânia Cristina Chiarello Audit Deficiencies in the PCAOB´s Inspections Reports: An Analysis in Brazilian and North American Audit Firms Revista Sociedade, Contabilidade e Gestão Auditing PCAOB inspections deficiencies in audit Sarbanes Oxley |
| title | Audit Deficiencies in the PCAOB´s Inspections Reports: An Analysis in Brazilian and North American Audit Firms |
| title_full | Audit Deficiencies in the PCAOB´s Inspections Reports: An Analysis in Brazilian and North American Audit Firms |
| title_fullStr | Audit Deficiencies in the PCAOB´s Inspections Reports: An Analysis in Brazilian and North American Audit Firms |
| title_full_unstemmed | Audit Deficiencies in the PCAOB´s Inspections Reports: An Analysis in Brazilian and North American Audit Firms |
| title_short | Audit Deficiencies in the PCAOB´s Inspections Reports: An Analysis in Brazilian and North American Audit Firms |
| title_sort | audit deficiencies in the pcaob´s inspections reports an analysis in brazilian and north american audit firms |
| topic | Auditing PCAOB inspections deficiencies in audit Sarbanes Oxley |
| url | http://www.atena.org.br/revista/ojs-2.2.3-06/index.php/ufrj/article/viewFile/2649/2218 |
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