PPGCC https://repositorio.ufpb.br/jspui/handle/tede/8894 2026-07-23T06:50:02Z 2026-07-23T06:50:02Z Siqueira, Diego Dantas https://repositorio.ufpb.br/jspui/handle/123456789/38340 2026-07-17T06:11:11Z 2025-12-16T00:00:00Z

Título: A influência da orientação regulatória na relação entre os traços sombrios de personalidade e o gerenciamento de resultados contábeis Autor(es): Siqueira, Diego Dantas Orientador: Lucena, Wenner Glaucio Lopes Abstract: Many organizations face strong pressure to achieve various profit-related targets, leading some professionals to resort to Earnings Management (EM) to meet them. However, it remains unclear why some managers are more prone to yielding to this pressure than others. Prior literature has shown that high levels of dark personality traits (Dark Triad) are associated with increased engagement in EM practices. It has also demonstrated that the effectiveness of formal and informal control mechanisms in reducing such practices among Dark Triad individuals is limited. In this context, drawing on Regulatory Focus Theory as the theoretical foundation, this dissertation aimed to investigate the moderating effect of regulatory orientation on the relationship between dark personality traits and earnings management. To accomplish this, a between-subjects experimental study was conducted. The analysis was based on a 2x2 factorial design, in which regulatory focus was manipulated at two levels (promotion vs. prevention) and dark personality traits were measured and divided into two groups (high vs. low), resulting in four groups. The final sample consisted of 294 accountants from the five regions of Brazil. The dependent variable was the level of EM, measured through the estimated warranty expenses for a new product, and the independent variables were regulatory focus, dark personality traits, and an interaction term between these factors. Data were analyzed using Analysis of Variance (ANOVA) and Structural Equation Modeling (SEM). The results indicate that accountants with high Dark Triad traits exhibited a higher propensity for EM (H1), and that inducing a prevention focus significantly reduced this propensity compared with a promotion focus (H2). However, regulatory focus did not moderate the relationship between dark traits and EM (H3), suggesting that individuals with high levels of dark traits are less sensitive to situational motivational cues. Additional analyses revealed a significant moderating effect of regulatory focus on the relationship between Machiavellianism and EM. Specifically, a prevention focus inhibited EM among Machiavellian individuals, whereas a promotion focus increased their propensity to engage in EM. However, the absence of moderation effects for narcissism and psychopathy suggests that these traits operate more autonomously with respect to motivational context. Finally, complementary SEM results showed that regulatory fit increased individuals’ feeling of correctness regarding their decision, though this feeling did not mediate the relationship between regulatory fit and EM. This study advances the EM literature by integrating motivational and dispositional factors in the decision-making process of accounting professionals. Unlike previous research that examined the effects of regulatory focus or dark personality traits separately, this study investigates how these two dimensions interact to influence the propensity toward EM. It offers evidence of motivational mechanisms capable of mitigating EM within organizations, including among individuals with high levels of Machiavellianism. From a practical standpoint, the results suggest that organizational interventions that foster a prevention focus may reduce EM practices. Such interventions may be implemented through formal organizational documents (such as codes of ethics, mission and value statements), organizational culture, incentive systems, and other institutional policies. Editor: Universidade Federal da Paraíba Tipo: Tese

2025-12-16T00:00:00Z Andrade, Kyones Costa https://repositorio.ufpb.br/jspui/handle/123456789/38248 2026-06-28T06:16:21Z 2026-02-23T00:00:00Z

Título: A atuação dos grupos de interesse nas discussões sobre a reforma tributária Autor(es): Andrade, Kyones Costa Orientador: Queiroz, Dimas Barrêto de Abstract: This study analyzed how interest group interventions in the legislative process altered the text of the Brazilian tax reform on consumption, specifically during the processing of Constitutional Amendment Proposals no 45/2019 and no. 110/2019, which culminated in Constitutional Amendment No. 132/2023. The main objective was to understand how specific demands and interests were incorporated into the legislation, based on Collective Action Theory, complemented by Narrative Theory of Collective Action. The research adopted a qualitative and documentary approach. The main documentary corpus consisted of the stenographic notes from the public hearings of the first phase of the reform, held between March and October 2023 in the Chamber of Deputies and the Federal Senate. The material was supplemented by the respective legal provisions, videos of the sessions, reports prepared by legislative committees, and a survey of news related to tax reform. For the interpretation of the data, narrative analysis was used as a methodological strategy, using the Problem–Solution approach, in which the interest groups involved, the intervention strategies employed, and the resolutions resulting from collective action related to the main demands linked to tax accounting that emerged from legislative discussions were identified: Value Added Tax, Selective Tax, tax burden, tax credit utilization, and special taxation regimes. The results showed a representative asymmetry, characterized by the predominance of private interest groups, especially from the business sector, to the detriment of public interest groups. It was also found that the main intervention strategy used was argumentation associated with narratives of crisis in order to legitimize sectoral demands, with private interest groups resorting to narratives of social justice to protect specific benefits, while public interest groups used technical arguments in defense of simplifying the tax system. It was concluded, therefore, that although modernized, the reform reflected pressure from interest groups to insert multiple exceptions into the constitutional text, maintaining the complexity of the system and imposing challenges on society. Editor: Universidade Federal da Paraíba Tipo: Dissertação

2026-02-23T00:00:00Z Vieira, Roberto de Araújo https://repositorio.ufpb.br/jspui/handle/123456789/38098 2026-05-18T06:07:15Z 2026-02-24T00:00:00Z

Título: A percepção da importância e da qualidade da informação disponível nos laudos periciais contábeis de natureza cível para os juízes e desembargadores do Tribunal de Justiça do Rio de Janeiro, sob a ótica da teoria da comunicação Autor(es): Vieira, Roberto de Araújo Orientador: Leite Filho, Paulo Amilton Maia Abstract: Accounting expertise is an area of accounting investigation that is still underrepresented in the field of scientific accounting research. Although it is widely used both in and out of court as a valid way to aid decision-making, there are few studies that present the perception of judges regarding accounting expertise work. Therefore, the proposed research problem and its consequent objectives sought to ascertain the perception of judges of the Court of Justice of Rio de Janeiro regarding the importance and quality of judicial civil accounting expertise reports, focusing on qualitative elements and communication problems, as well as the relevance of expert evidence in relation to other evidence. Methodologically, the population established for this study consisted of active judges of the TJRJ (Rio de Janeiro State Court of Justice) who had previously served in civil courts and who had previously requested civil accounting expert reports. A survey was sent to these judges between the end of 2024 and the beginning of 2025, with closed-ended questions on a 7-point Likert scale. The survey aimed to gather information that was subsequently analyzed using logistic regressions and descriptive statistics to meet the formulated objectives, leading to four hypotheses. Among the findings, it is noteworthy that judges with accounting knowledge were less likely to consider accounting expert reports useful for their decision-making, as well as the usefulness of accounting expert reports, in the judges' perception, does not automatically stem from their mere existence in the process or from isolated operational characteristics, but fundamentally from their overall technical quality and their ability to meet the evidentiary requirements of the judge. Editor: Universidade Federal da Paraíba Tipo: Tese

2026-02-24T00:00:00Z Jesus, Gabriel Santos de https://repositorio.ufpb.br/jspui/handle/123456789/37756 2026-02-27T06:08:54Z 2023-02-24T00:00:00Z

Título: Nível de tributação sobre o lucro e processos de litígios fiscais e seus impactos na reputação das empresas brasileiras de capital aberto Autor(es): Jesus, Gabriel Santos de Orientador: França, Robério Dantas Abstract: Corporate reputation is an important tool to help organizations achieve their financial performance. Similarly, reducing taxes (tax avoidance) is also a strategic tool to increase financial performance through tax savings. However, an aggressive reduction in taxes can lead to tax disputes, which in turn may or may not negatively affect corporate reputation, thus characterizing controversial strategies. Although in the literature it is possible to find studies that evaluate the relationship between taxation levels and variables such as: governance, crisis, sustainability, among others, no study was found that relates the level of taxation on profit to corporate reputation. No studies associated with tax litigation processes were also found. This fact highlights a gap that this research aims to assess. The study aims to verify whether reputation is affected by tax litigation processes related to taxes on profits, associated with a low level of taxation. It is expected that the results will contribute to the increase of the literature on the subject, given its scarcity. It is also assumed that it contributes to a reflection by managers on the decisions taken in relation to the reduction of taxes on profits and their impacts on the reputation of companies. Thus, evaluating whether these decisions are in fact strategic or not. For reputation, categorical variables were used for the presence or absence of companies in the reputation rankings, Corporate Sustainability Index and Biggest and Best (ISE and MM, acronyms in Portuguese) proceeding with logistic regression to reach the explicit objectives. The results indicate that the company presenting tax litigation does not reduce the probability of having a strong reputation. Already the low level of taxation, yes. The interaction of the two events, in turn, does not decrease the probability that the company has a strong reputation, that is, tax litigation and low taxation occurring simultaneously do not negatively affect the company's reputation. Editor: Universidade Federal da Paraíba Tipo: Dissertação

2023-02-24T00:00:00Z