Devido aos diversos crimes financeiros cometidos por políticos e não políticos, que por consequência acentuam a crise econômica e política no Brasil, se faz necessária a presença de um órgão fiscalizador. Nessa linha, o Ministério Público Federal (MPF) atua de forma a defender a ordem jurídica e os interesses pessoais por meio dos Procuradores da República. Como seus auxiliares, os analistas da área pericial contábil buscam, entre outras atribuições, realizar perícias, exames, vistorias e avaliações, sob a forma de pareceres, laudos e relatórios, a fim de assessorar os membros quando a matéria em litígio versar sobre a ciência contábil. Diante de sua posição ante os Procuradores, a Justiça Federal e a sociedade, este estudo teve como objetivo analisar as percepções de analistas da área de perícia e especialidade em contabilidade sobre suas práticas profissionais. Essa pesquisa é descritiva, com abordagem qualitativa, sendo, quanto aos procedimentos, uma pesquisa etnográfica e survey. No que se refere à amostra e as técnicas de coleta de dados, foram realizadas entrevistas presenciais com 12 analistas da área pericial contábil no Distrito Federal, Rio Grande do Sul, Paraná e São Paulo, pelo uso de um roteiro semiestruturado de oito questões, cujas respostas foram analisadas pela técnica de análise de conteúdo; e aplicados questionários online, com 37 questões, para 13 analistas dessas mesmas regiões, analisados por estatística descritiva. Os resultados permitem inferir que há singularidades na atuação desses analistas, especialmente pela dificuldade em classificá-los como como peritos contábeis ou contadores forenses. Outro resultado encontrado foi o fato de nenhum entrevistado ter atuado com essas áreas antes de ingressar no MPF, o que corrobora com certas dificuldades suscitadas em adquirir a experiência necessária para uma boa atuação no órgão. Pelo questionário aplicado pôde-se verificar que as competências de maior importância, para a amostra, são as comportamentais, e não as técnicas. Os domínios obtidos sobre as competências relacionadas nesse estudo se apresentaram, no geral, com índices inferiores às importâncias atribuídas a elas. Ou seja, no geral, o domínio está aquém da importância da competência, indicando uma necessidade de melhoria na capacitação da amostra. No que tange aos pontos de melhoria em suas práticas profissionais, as faltas de feedback e o baixo número de analistas são os principais aspectos, além, da valorização profissional. A pesquisa permite inferir que a atuação desses profissionais não segue inteiramente a Norma Brasileira de Contabilidade Técnica sobre Perícia Contábil (NBC TP 01), nem possui todos os aspectos de uma contabilidade forense, apresentando, tanto particularidades de cada uma dessas áreas, quanto pontos em comum, mas não atendendo todos os requisitos necessários para enquadrar sua atuação como a de um perito contábil ou de um contador forense. Outra inferência é a de que, comparando-se a atuação dos contadores forenses norte-americanos com os analistas da área pericial contábil do MPF, há semelhanças, como os casos envolvendo declarações de demonstrações financeiras, detecção e resposta à fraude, cálculos de danos econômicos e falência e insolvência; e distinções, pois os analistas não atuam em casos de lei de família e prevenção à fraude. No que se refere às importâncias mais importantes, destaca-se a capacidade de entrevista e testemunho e comunicação oral eficaz, que no contexto do MPF não são tão relevantes, o que difere dos contadores forenses norte-americanos e do Reino Unido. / Due to the various financial crimes committed by politicians and non-politicians, which consequently accentuate the economic and political crisis in Brazil, it is necessary to have a monitoring body. In this line, the Federal Public Ministry (MPF) acts in a way to defend the legal order and personal interests through the Attorneys of the Republic. As their assistants, analysts in the accounting expert area seek, among other duties, to carry out surveys, examinations, surveys and evaluations, in the form of opinions, reports and reports, in order to advise members when the matter in dispute is related to science accounting In view of its position before Prosecutors, Federal Courts and society, this study aimed to analyze the perceptions of analysts in the area of expertise and specialty in accounting over their professional practices. This research is descriptive, with a qualitative approach, being, regarding the procedures, an ethnographic research and survey. With regard to the sample and data collection techniques, face-to-face interviews were conducted with 12 analysts from the accounting expert area in the Distrito Federal, Rio Grande do Sul, Paraná and São Paulo, for the use of a semi-structured script of eight questions, responses were analyzed by the content analysis technique; and 37 online questionnaires were applied to 13 analysts from the same regions, analyzed by descriptive statistics. The results allow us to infer that there are singularities in the performance of these analysts, especially because of the difficulty in classifying them as accounting experts or forensic accountants. Another result was the fact that no interviewee had acted with these areas before joining the MPF, which corroborates with certain difficulties involved in acquiring the necessary experience for a good performance in the body. Through the questionnaire applied it was possible to verify that the most important competences, for the sample, are the behavioral ones, not the technical ones. The domains obtained on the competences related to this study were generally lower than the amounts attributed to them. That is, in general, the domain falls short of the importance of competence, indicating a need for improvement in the training of the sample. Regarding the points of improvement in their professional practices, the lack of feedback and the low number of analysts are the main aspects, besides, the professional valorization. The research allows to infer that the performance of these professionals does not follow fully the Norma Brasileira de Contabilidade Técnica sobre Perícia Contábil (NBC TP 01), nor does it have all the aspects of a forensic accounting, presenting both particularities of each one of these areas, as points in common, but not answering all the necessary requirements to fit their performance as that of an accounting expert or a forensic accountant. Another inference is that, comparing the performance of US forensic accountants with MPF accountant analysts, there are similarities, such as cases involving financial statement disclosures, fraud detection and response, calculations of economic damages and bankruptcy and insolvency; and distinctions, as analysts do not act in cases of family law and fraud prevention. With regard to the most important issues, the interview and testimony and effective oral communication skills, which in the context of the MPF are not so relevant, stand out from the US forensic accountants and the United Kingdom.

x, 84 p. A print copy of this thesis is available through the UO Libraries. Search the library catalog for the location and call number. / In this dissertation,I examine whether financial reporting quality increases following the appointment of an accounting expert to the audit committee. Prior literature documents positive cross-sectional associations between maintaining an accounting expert on the audit committee and financial reporting quality. Although this suggests that accounting expertise enhances the quality of a firm's financial reports, it is unclear whether financial reporting quality improves after appointing an accounting expert. Additionally, I explore how the strength of alternative governance provisions and the current expertise of the audit committee influence relations between appointing an accounting expert and changes in financial reporting quality. I hypothesize that accounting experts possess the financial backgrounds needed to detect accounting manipulations and the reputational capital to warrant actions that limit exposure to financial reporting failures. Therefore, I predict that newly appointed accounting experts have the ability and incentive to strengthen financial reporting systems and increase the quality of financial reports. Furthermore, I predict that incremental improvements in reporting quality following the appointment of an accounting expert are larger for strong governance firms because they possess the infrastructure necessary to act on audit committee recommendations and for firms with no prior accounting expertise because of opportunities for new accounting critiques by financially minded individuals. I test these predictions on a sample of 1,590 audit committee appointments between 2003 and 2005. Overall, I do not find empirical evidence of a change in financial reporting quality following the appointment of an audit committee accounting expert. However, I find that firms with strong governance that appoint an accounting expert experience larger post-appointment improvements in reporting quality than do firms with weak governance, as highlighted by more income-decreasing discretionary accruals, larger increases in earnings response coefficients, and higher quality accruals. Additionally, my evidence suggests that strong governance firms appointing their first accounting expert increase their reporting quality following the appointment. Therefore, my results imply that accounting expertise complements other governance mechanisms involved in financial monitoring. Overall, I provide evidence regarding the audit committee's influence over financial reporting and the conditions associated with effective use of accounting expertise. / Committee in charge: Steven Matsunaga, Chairperson, Accounting; David Guenther, Member, Accounting; Xuesong Hu, Member, Accounting; Larry Singell, Outside Member, Economics

Devido aos diversos crimes financeiros cometidos por políticos e não políticos, que por consequência acentuam a crise econômica e política no Brasil, se faz necessária a presença de um órgão fiscalizador. Nessa linha, o Ministério Público Federal (MPF) atua de forma a defender a ordem jurídica e os interesses pessoais por meio dos Procuradores da República. Como seus auxiliares, os analistas da área pericial contábil buscam, entre outras atribuições, realizar perícias, exames, vistorias e avaliações, sob a forma de pareceres, laudos e relatórios, a fim de assessorar os membros quando a matéria em litígio versar sobre a ciência contábil. Diante de sua posição ante os Procuradores, a Justiça Federal e a sociedade, este estudo teve como objetivo analisar as percepções de analistas da área de perícia e especialidade em contabilidade sobre suas práticas profissionais. Essa pesquisa é descritiva, com abordagem qualitativa, sendo, quanto aos procedimentos, uma pesquisa etnográfica e survey. No que se refere à amostra e as técnicas de coleta de dados, foram realizadas entrevistas presenciais com 12 analistas da área pericial contábil no Distrito Federal, Rio Grande do Sul, Paraná e São Paulo, pelo uso de um roteiro semiestruturado de oito questões, cujas respostas foram analisadas pela técnica de análise de conteúdo; e aplicados questionários online, com 37 questões, para 13 analistas dessas mesmas regiões, analisados por estatística descritiva. Os resultados permitem inferir que há singularidades na atuação desses analistas, especialmente pela dificuldade em classificá-los como como peritos contábeis ou contadores forenses. Outro resultado encontrado foi o fato de nenhum entrevistado ter atuado com essas áreas antes de ingressar no MPF, o que corrobora com certas dificuldades suscitadas em adquirir a experiência necessária para uma boa atuação no órgão. Pelo questionário aplicado pôde-se verificar que as competências de maior importância, para a amostra, são as comportamentais, e não as técnicas. Os domínios obtidos sobre as competências relacionadas nesse estudo se apresentaram, no geral, com índices inferiores às importâncias atribuídas a elas. Ou seja, no geral, o domínio está aquém da importância da competência, indicando uma necessidade de melhoria na capacitação da amostra. No que tange aos pontos de melhoria em suas práticas profissionais, as faltas de feedback e o baixo número de analistas são os principais aspectos, além, da valorização profissional. A pesquisa permite inferir que a atuação desses profissionais não segue inteiramente a Norma Brasileira de Contabilidade Técnica sobre Perícia Contábil (NBC TP 01), nem possui todos os aspectos de uma contabilidade forense, apresentando, tanto particularidades de cada uma dessas áreas, quanto pontos em comum, mas não atendendo todos os requisitos necessários para enquadrar sua atuação como a de um perito contábil ou de um contador forense. Outra inferência é a de que, comparando-se a atuação dos contadores forenses norte-americanos com os analistas da área pericial contábil do MPF, há semelhanças, como os casos envolvendo declarações de demonstrações financeiras, detecção e resposta à fraude, cálculos de danos econômicos e falência e insolvência; e distinções, pois os analistas não atuam em casos de lei de família e prevenção à fraude. No que se refere às importâncias mais importantes, destaca-se a capacidade de entrevista e testemunho e comunicação oral eficaz, que no contexto do MPF não são tão relevantes, o que difere dos contadores forenses norte-americanos e do Reino Unido. / Due to the various financial crimes committed by politicians and non-politicians, which consequently accentuate the economic and political crisis in Brazil, it is necessary to have a monitoring body. In this line, the Federal Public Ministry (MPF) acts in a way to defend the legal order and personal interests through the Attorneys of the Republic. As their assistants, analysts in the accounting expert area seek, among other duties, to carry out surveys, examinations, surveys and evaluations, in the form of opinions, reports and reports, in order to advise members when the matter in dispute is related to science accounting In view of its position before Prosecutors, Federal Courts and society, this study aimed to analyze the perceptions of analysts in the area of expertise and specialty in accounting over their professional practices. This research is descriptive, with a qualitative approach, being, regarding the procedures, an ethnographic research and survey. With regard to the sample and data collection techniques, face-to-face interviews were conducted with 12 analysts from the accounting expert area in the Distrito Federal, Rio Grande do Sul, Paraná and São Paulo, for the use of a semi-structured script of eight questions, responses were analyzed by the content analysis technique; and 37 online questionnaires were applied to 13 analysts from the same regions, analyzed by descriptive statistics. The results allow us to infer that there are singularities in the performance of these analysts, especially because of the difficulty in classifying them as accounting experts or forensic accountants. Another result was the fact that no interviewee had acted with these areas before joining the MPF, which corroborates with certain difficulties involved in acquiring the necessary experience for a good performance in the body. Through the questionnaire applied it was possible to verify that the most important competences, for the sample, are the behavioral ones, not the technical ones. The domains obtained on the competences related to this study were generally lower than the amounts attributed to them. That is, in general, the domain falls short of the importance of competence, indicating a need for improvement in the training of the sample. Regarding the points of improvement in their professional practices, the lack of feedback and the low number of analysts are the main aspects, besides, the professional valorization. The research allows to infer that the performance of these professionals does not follow fully the Norma Brasileira de Contabilidade Técnica sobre Perícia Contábil (NBC TP 01), nor does it have all the aspects of a forensic accounting, presenting both particularities of each one of these areas, as points in common, but not answering all the necessary requirements to fit their performance as that of an accounting expert or a forensic accountant. Another inference is that, comparing the performance of US forensic accountants with MPF accountant analysts, there are similarities, such as cases involving financial statement disclosures, fraud detection and response, calculations of economic damages and bankruptcy and insolvency; and distinctions, as analysts do not act in cases of family law and fraud prevention. With regard to the most important issues, the interview and testimony and effective oral communication skills, which in the context of the MPF are not so relevant, stand out from the US forensic accountants and the United Kingdom.

The present study examines and finds that internal auditors, particularly Chief Audit Executives, recognize financial accounting expertise as a significant base of audit committee (AC) power in the financial reporting process. However, such an AC expertise (i.e., financial accounting expertise) does not "counterbalance" internal auditors' perceived dependency on management or influence their decisions to monitor financial reporting quality. Instead, the cost-benefit analysis affects their decisions: (1) benefits of staying resolute to monitor financial reporting quality (i.e., "psychological empowerment"), and (2) costs of potential adverse reactions of management who exerts power over the internal audit. In addition, this study examines and finds that the financial reporting location (recognition vs. disclosure) has significant impacts on both internal audit reporting decisions and decisions to correct misstatements. Specifically, internal auditors' tolerances for disclosed misstatements reveal that they also feed the "vicious circle" of reliability expectations as external auditors do in a prior study (Libby, Nelson and Hunton, 2006).

本研究以1980年至2015年美國及加拿大上市公司為研究對象，探討具有會計專長之執行長（CEO）與外界反應的關係。在探討外界反應之前，本文先檢視具有會計專長之CEO對於盈餘品質的影響，透過此結果，推論專業人士（包含會計師與分析師）與市場投資人之反應。本研究預期，當CEO具有會計專長時，會使盈餘品質降低，故審計風險隨之提高，導致審計公費增加，且分析師的追隨意願降低，同時也將影響市場投資人的反應。 研究結果發現，具會計專長CEO與盈餘管理、審計公費、公司累積異常報酬呈現顯著正相關，與分析師追隨數則為顯著負相關，顯示當CEO具有會計專長時，因有盈餘操控的情況，所以審計公費提高、分析師追隨數減少；但市場投資人或許無法體認盈餘操控的事實，故仍相信具有會計專長之CEO，有可能為公司帶來正面的影響。 / This study investigates the relationship between CEOs with accounting expertise and external reactions of investors, auditors and analysts. The sample firms used in this study are all the stock-listed companies in America and Canada during 1980-2015. Before examining such external reactions, this paper explores the association between CEOs with accounting expertise and earnings quality, which help us to obtain an explanation why auditors, analysts and investors have such reactions. The empirical results show that CEOs with accounting expertise manage earnings more aggressively than CEOs without such expertise. As a consequence, the firms with such CEOs will be charged higher audit fees and have less analyst following. However, investors might not recognize this fact; they still believe that CEOs with accounting expertise will have a positive influence on firms. Our findings could offer a reference for a company looking for a CEO that could bring accounting quality.