O rodízio voluntário de firma de auditoria e o relatório de opinião do auditor

Abstract

This research aimed to analyze if the type of opinion report from the auditor influences the voluntary rotation of auditors during the period of their non-obligatoriness. Data collection was realized at B3 (Brazil, Bolsa, Balcão), collecting the information from the Standardized Financial Statements (independent auditor's report) and the Reference Form (independent auditors). The final sample was composed by 120 listed companies during the period from 2010 to 2011, because it was the period of suspension of the mandatory auditing rotation. The method used was the logistic regression, since the dependent variable is binary. The obtained results through the descriptive statistics indicate that the variable audit report (PA) showed that only about 6% of the companies in the sample obtained a report with modification. In relation to the variable HA (audit honorary), it is evidenced that, since most of the companies are audited by big four, the average of paid amount is equivalent between the entities. About the variable HNA (honorary for other services), it was evidenced that, on average, about 45% of the companies in the sample use other non-audit services. Through the logit regression analysis, it was observed that the coefficient of the variable audit report (PA) and honorary of other services (HNA), were not significant, unlike the results found in the research of Rocha Júnior, Sobrinho and Bortolon (2016). It is inferred that the small number of modified reports may have influenced the small variation of the data, which is likely to have generated the result of non-relevance in relation to the modified report about the voluntary audit rotation.