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Analysis of relations between economic incentives, financial report quality and audit quality


The accounting information can reduce the informational asymmetry in the capital market, helping the decisions of investors and allowing greater access to financial resources by the companies, in a scenario of scarce resources. Therefore, it can influence the economic movement and the development of a country. In this context, independent auditing has the potential to reduce the risk of adverse selection in the valuation of investments, contributing to increased investor safety, and assisting the development of the capital market. Thus, the focus of this research is to analyze the relationships between economic incentives and financial report quality and audit quality. With the studies generated from this project it is expected to obtain evidence capable of contributing to the scientific research and to the reflection of the various users and regulators of the accounting information regarding: a) the existence and impact of the relationship between economic incentives and audit quality in the financial report quality; b) identifying what efforts companies and audits are making to improve the financial report quality and whether these efforts are delivering results; c) the possible informational gain related to the timeliness, quantity and frequency of information disclosed by the companies; d) the possible relationship between factors representative of audit quality and improvement in the qualitative characteristics of accounting information; e) the efficiency or not of the new regulatory changes related to the audit reports; f) the reaction of sources of funds of the collecting companies to the problems in the audit quality. (AU)

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