The audit firms play an important role in the capital markets by verifying that auditors provide reliable information to the decision makers. However, trust in auditing firms has been questioned following Enron‘s failure and accounting scandals at WorldCom and other companies. As a result, Arthur Anderson failed and the number of big audit firms fell to four firms and no one knows who might be next. Defond and Francis (2005) believe that a critical trigger occurred when Deloitte & Touch issued a “clean” peer review report on Arthur Andersen in December 2001, just a few weeks before Andersen publicly announced that it had shredded documents related to Enron audit. The credibility and integrity of the profession‘s self-regulation program was immediately in doubt. To protect public interests and to restore confidence in the capital markets, the USA government issued the Sarbanes-Oxley Act (SOX) in 2002. Similarly, the Financial Reporting Council in the UK provided the Professional Oversight Board with similar mission. This thesis aims to explore the role of independent audit regulators in promoting confidence in the audit profession, and analyse the big four firms’ strategies that react toward these regulatory changes in the audit markets. The lack of studies in this area supports the use of grounded theory as a research methodology. 24 semi-structured interviews were conducted with the top management level of the audit regulators and big four firms’ partners. This study contributes to the literature as it provides a better understanding of the satisfaction of the big four audit firms toward the new independent regulators, and how these firms react toward the additional requirements of the independent inspectors.

Tyrimo objektas – apskaitos tvarkymo kompiuteriais technologijos. Tyrimo tikslas – išanalizavus teorinius ir praktinius apskaitos informacijos tvarkymo kompiuteriais technologijos aspektus bei nustačius svarbiausiuosius šios technologijos vertinimo kriterijus ir rodiklius ištirti ir įvertinti apskaitos informacijos tvarkymo technologijų, naudojančių tris skirtingas apskaitos informacines sistemas, kokybę. Tyrimo metodai: monografinis, palyginimo, loginės analizės ir apibendrinimo, grafinio vaizdavimo, anketinės ir interviu apklausos, statistinio duomenų apdorojimo, duomenų analizės ir sisteminimo, porinio palyginimo, daugiaaspekčio vertinimo bei kiti mokslinio tyrimo metodai. Naudojant monografinį, palyginimo, loginės analizės ir apibendrinimo mokslinio tyrimo metodus buvo išanalizuoti apskaitos kompiuterizavimo tikslingumą atskleidžiantys veiksniai ir svarbiausieji apskaitos informacijos tvarkymo technologijos aspektai bei suformuluoti pagrindiniai reikalavimai, keliami apskaitos informacijos tvarkymo kompiuteriais technologijai, o taip pat parinkta apskaitos informacijos tvarkymo technologijos kokybės tyrimo metodika, sudaryta šios technologijos kokybės vertinimo kriterijų ir rodiklių sistema bei sudarytos apskaitos informacijos tvarkymo technologijos kokybės rodiklių metrikos. Siekiant išvengti tų pačių kokybės savybių vertinimo naudojant skirtingiems kriterijams priskirtus rodiklius, buvo atliktas jų optimizavimas. Naudojant anketinės ir interviu apklausos, statistinio... [toliau žr. visą tekstą] / Research object: technologies of computerized accounting. Research aim: after analyzing theoretical and practical aspects of computerized accounting technology and after determining the main criteria and indexes of this type of technology, to investigate and evaluate the quality of computerized accounting technologies, which use three different information systems of accounting. Research methods: monographic, comparison, logical analysis and generalization, graphical representation, questioning and interviewing, statistical management of data, data analysis and systematizing, pair comparison, multi – aspect evaluation and other scientific research methods. The expedient factors of computerized accounting and the most important aspects of computerized accounting technology were analyzed using monographic, comparison, logical analysis and generalization methods. Fundamental requirements for the computerized accounting technology were also formulated. Moreover, the methology, analysing the quality of computerized accounting technologies, and the system of criteria‘s and indexes‘ quality evaluation were selected and created. The metrics of quality indexes were formed. These indexes were optimized in order to avoid the evaluation of the same quality characteristics. The significance of quality criteria and indexes was determined using the methods of questioning, interviewing, statistic management of data and pair comparison. The value of quality indexes was determined using the... [to full text]

När människor åstadkommer något tillsammans innebär det att deras ansträngningar samordnas på något sätt. Samordningen kan vara planerad eller spontan, informell eller formaliserad, medveten eller omedveten och kan ske i samförstånd eller leda till konflikter. Denna avhandling handlar om hur samordningen kan ske inom företag och vilken betydelse ekonomisk styrning och ekonomidatasystem har i sammanhanget. Påverkar eller påverkas deras utformning och funktion av hur samordning organiseras? Har de någon inverkan på företagets ekonomiska prestationer? I avhandlingen redovisas de svar en undersökning av samordningsproblematik i svenska börsnoterade tillverkande företag lett fram till. / Diss. Stockholm : Handelshögsk., 2001

Quality information is critical to organisations’ success in today’s highly competitive environment. Accounting information systems (AIS) as a discipline within information systems require high quality data. However, empirical evidence suggests that data quality is problematic in AIS. Therefore, knowledge of critical factors that are important in ensuring data quality in accounting information systems is desirable. A literature review evaluates previous research work in quality management, data quality, and accounting information systems. It was found that there was a gap in the literature about critical success factors for data quality in accounting information systems. Based on this gap in the literature and the findings of the exploratory stage of the research, a preliminary research model for factors influence data quality in AIS was developed. A framework for understanding relationships between stakeholder groups and data quality in accounting information systems was also developed. The major stakeholders are information producers, information custodians, information managers, information users, and internal auditors. Case study and survey methodology were adopted for this research. Case studies in seven Australian organisations were carried out, where four of them were large organisations and the other three are small to medium organisations (SMEs). Each case was examined as a whole to obtain an understanding of the opinions and perspectives of the respondents from each individual organisation as to what are considered to be the important factors in the case. Then, cross-case analysis was used to analyze the similarities and differences of the seven cases, which also include the variations between large organisations and small to medium organisations (SMEs). Furthermore, the variations between five different stakeholder groups were also examined. The results of the seven main case studies suggested 26 factors that may have impact on data quality in AIS. Survey instrument was developed based on the findings from case studies. Two large-scale surveys were sent to selected members of Australian CPA, and Australian Computer Society to further develop and test the research framework. The major findings from the survey are: 1. respondents rated the importance of the factors consistent higher than the actual performance of those factors. 2. There was only one factor, ‘audit and reviews’, that was found to be different between different sized organisations. 3. Four factors were found to be significantly different between different stakeholder groups: user focus, measurement and reporting, data supplier quality management and audit and reviews. 4. The top three critical factors for ensuring data quality in AIS were: top management commitment, education and training, and the nature of the accounting information systems. The key contribution of this thesis is the theoretical framework developed from the analysis of the findings of this research, which is the first such framework built upon empirical study that explored factors influencing data quality in AIS and their interrelationships with stakeholder groups and data quality outcomes. That is, it is now clear which factors impact on data quality in AIS, and which of those factors are critical success factors for ensuring high quality information outcomes. In addition, the performance level of factors was also incorporated into the research framework. Since the actual performance of factors has not been highlighted in other studies, this research adds new theoretical insights to the extant literature. In turn, this research confirms some of the factors mentioned in the literature and adds a few new factors. Moreover, stakeholder groups of data quality in AIS are important considerations and need more attention. The research framework of this research shows the relationship between stakeholder groups, important factors and data quality outcomes by highlighting stakeholder groups’ influence on identifying the important factors, as well as the evaluation of the importance and p erformance of the factors.

Το αντικείμενο της διπλωματικής μου εργασίας είναι η παρουσίαση – εξέταση του φαινομένου της παραποίησης των χρηματοοικονομικών καταστάσεων και ο έλεγχος της ακρίβειας του τύπου και της διαδικασίας της Λογιστικής πληροφόρησης σαν μέσο αντιμετώπισης του φαινομένου. Ειδικότερα δίνεται έμφαση στις λογιστικές ανεπάρκειες του συστήματος, τα περιθώρια και τα κενά που παρουσιάζει, τις δυνατότητες που παρέχει στα διοικητικά στελέχη των επιχειρήσεων να εκμεταλλευτούν τις αδυναμίες αυτές. / The subject of my thesis work is the presentation - examining the phenomenon of counterfeiting of financial statements and checking the accuracy of the type and process Accounting information as a means of addressing the phenomenon. Particular emphasis on accounting deficiencies system, margins and gaps in the opportunities allows business managers to take advantage weaknesses.

O objetivo desta pesquisa é verificar se houve aumento de conservadorismo na contabilidade brasileira após a publicação das Leis 11.638/2007 e 11.941/2009.A investigaçãojustifica-se pela importância da análise do nível de conservadorismo e do processo de convergência da contabilidade brasileira. Foram coletados os ajustes de patrimônio líquido e lucro líquido nas demonstrações contábeis dos anos de 2008 e 2009 e a partir deles utilizou-se a metodologia proposta por Gray (1980) para aferição do nível de conservadorismo. A pesquisa é empírica e a amostra foi composta pelas companhias que compuseram a primeira carteira teórica do IBRXem 2013, excluindo do rol as instituições financeiras. Após outras exclusões pertinentes, a amostra ficou constituída por 54 empresas para a primeira fase da transição (2008) e 70 para a segunda fase do processo (2010). A metodologia constituiu na utilização do teste não paramétrico de Wilcoxon, do Teste da Mediana e de estatísticas descritivas. Com base nas métricas construídas e nos testes estatísticos aplicados, concluiu-se que não houve variação estatisticamente significativa no nível de conservadorismo contábil brasileiro com a adoção dos novos padrões contábeis.

O presente trabalho investiga, a partir dos preceitos estabelecidos por Ohlson (1995), qual a relevância da contabilidade para explicar o comportamento dos preços das ações das empresas petrolíferas negociadas na Bolsa de Valores de Nova York (NYSE). Para isso, foram realizados testes empíricos com a finalidade de testar três hipóteses centrais: (i) a avaliação baseada em resultados contábeis futuros é tão relevante quanto aquela baseada em dividendos futuros; (ii) os preços correntes podem ser explicados por variáveis presentes nos relatórios contábeis submetidos à SEC de maneira estatisticamente significante; (iii) o resultado contábil incorpora significativamente o resultado econômico dessas empresas. Os dados que compuseram a amostra são relativos a 46 empresas do setor classificado como produtor de óleo e gás, referentes aos anos de 2002 a 2006. Os resultados demonstraram que, para essa amostra, o método de avaliação pelo desconto de dividendos futuros possui um melhor resultado quando comparado ao método por resultados contábeis futuros. Verificou-se, também, que ambas as variáveis contábeis - patrimônio (book value) e lucro contábil - possuem poder semelhante ao explicar o preço das ações, e que das sete variáveis testadas derivadas de informações das reservas de óleo e gás, apenas três delas - Total da Produção, as Reservas Não Produzidas e as Reservas Provadas - possuíram resultados estatisticamente significantes. E, por fim, pode-se inferir que o resultado negativo não é incorporado de forma mais significativa do que o resultado como um todo por essas mesmas empresas. / This work investigates the relevance of accounting to explain the behavior of oil companies\' stock prices negotiated on NYSE. This investigation is based on Ohlson\'s model (1995). To achieve our goal, we performed empirical experiments with the aim to test three main hypotheses: (i) the evaluation based on future account results is as relevant as the evaluation based on future dividends; (ii) the current prices can be significantly explained by variables found in account reports submitted to SEC; (iii) the account result significantly incorporates the economical results of these companies. The sample data we used are related to 46 companies of the oil and gas sectors within 2002 to 2006. Our results have shown that, for this sample, the evaluation method based on future dividends present better results when compared to the future account results method. We have also detected that both account variables - book value and account profit - have similar relevance to explain the stock prices. Additionally, from the seven tested variables which were derived from oil reserves information, only three have significant statistical results. We can also conclude that the negative results are not incorporated more significantly than the results as a whole, by these same companies.

Ao longo das últimas décadas, a crescente pressão competitiva vem ampliando a necessidade de empenho integrado da logística para melhorar, conjuntamente, o atendimento aos consumidores e a lucratividade. O atendimento aos clientes pede o oferecimento de nível de serviço que maximize as utilidades de tempo e de lugar e a busca pela geração de lucros reconhece que a logística, ao oferecer o nível de serviço definido, deve minimizar seu custo total. O custo total logístico não responde às normais técnicas de corte de custos: os custos logísticos movem-se em diferentes direções e a redução de um custo invariavelmente conduz ao aumento de outros custos ou à diminuição do serviço oferecido ao cliente. Como consequência, os profissionais logísticos precisam identificar e explorar os trade-offs de custos logísticos para encontrar e sustentar o balanço entre os custos incorridos e o serviço oferecido. Nesse contexto, o objetivo da presente dissertação foi verificar se os profissionais logísticos: (1) têm conhecimento dos trade-offs de custos logísticos e (2) avaliam os trade-offs de custos logísticos, ao desenharem e implementarem suas soluções. Para atingir esses objetivos, este trabalho caracterizou as atividades logísticas e seus respectivos elementos de custos, explorou o conceito do custo total e sua utilização na determinação das soluções, identificou os trade-offs de custos existentes entre as atividades logísticas, e apresentou e exemplificou modelos de mensuração dos impactos econômico-financeiros dos trade-offs. Tomando esse arcabouço teórico como base, os constructos e o questionário foram definidos. O questionário foi aplicado a profissionais logísticos das maiores empresas brasileiras industriais e comerciais, segundo a Revista Exame Melhores e Maiores do ano base 2010, e 73 respostas foram obtidas. Os resultados indicaram que os profissionais logísticos sabem que os trade-offs de custos logísticos existem, mas não têm clara a percepção que o custo total é determinado por esses trade-offs e que a redução individual dos custos pode aumentá-lo e não diminuí-lo. A pesquisa também evidenciou que a avaliação dos trade-offs é enfatizada em soluções de grande amplitude e que há uma defasagem entre as informações contábeis necessárias e as informações efetivamente recebidas. Foram também expostos fatores associados ao conhecimento e à avaliação dos trade-offs e elaborados mapas perceptuais que articularam os setores econômicos a esses constructos. / In recent decades, competitive pressures have been enhancing the need for an integrated effort of logistics to improve customer satisfaction and company\'s profit. Customer satisfaction demands a service level that maximizes time and place utility and the search for profit acknowledges that logistics, at a given customer service level, should minimize its total cost. Total cost does not respond to usual cost-cutting techniques: logistics costs move in different directions and reductions in one cost invariably increase other costs or decrease the customer service level. Consequently, logistics professionals need to identify and explore logistics cost trade-offs to find and sustain the right balance of cost and service. In this context, the goal of this master\'s thesis was to verify if logistics professionals: (1) know the logistics cost trade-offs and (2) analyze trade-offs when they design and implement a solution. To achieve these objectives, this work characterized logistics activities and their costs, explored total cost concept and its application in solutions design, identified cost trade-offs among logistics activities, and presented and exemplified models to measure economic and financial impacts of trade-offs. Based on this theoretical framework, the constructs and the questionnaire were defined. The questionnaire was applied to logistics professionals of the largest Brazilian commercial and industrial firms in the base year 2010, according to \"Revista Exame Melhores e Maiores\", and 73 answers were obtained. The results showed that logistics professionals know that logistics cost trade-offs exist, but do not have a clear understanding that total cost is determined by these trade-offs and that individual cost-cutting techniques may lead to greater costs. Furthermore, the results have also revealed that tradeoff analysis is emphasized in wide range solutions and that there is a considerable gap between the required accounting information and that one offered. Finally, factors associated with trade-offs knowledge and analysis were shown and perceptual maps articulating economic sectors to these constructs were elaborated.

O objetivo desta pesquisa é verificar se houve aumento de conservadorismo na contabilidade brasileira após a publicação das Leis 11.638/2007 e 11.941/2009.A investigaçãojustifica-se pela importância da análise do nível de conservadorismo e do processo de convergência da contabilidade brasileira. Foram coletados os ajustes de patrimônio líquido e lucro líquido nas demonstrações contábeis dos anos de 2008 e 2009 e a partir deles utilizou-se a metodologia proposta por Gray (1980) para aferição do nível de conservadorismo. A pesquisa é empírica e a amostra foi composta pelas companhias que compuseram a primeira carteira teórica do IBRXem 2013, excluindo do rol as instituições financeiras. Após outras exclusões pertinentes, a amostra ficou constituída por 54 empresas para a primeira fase da transição (2008) e 70 para a segunda fase do processo (2010). A metodologia constituiu na utilização do teste não paramétrico de Wilcoxon, do Teste da Mediana e de estatísticas descritivas. Com base nas métricas construídas e nos testes estatísticos aplicados, concluiu-se que não houve variação estatisticamente significativa no nível de conservadorismo contábil brasileiro com a adoção dos novos padrões contábeis.

FundaÃÃo Cearense de Apoio ao Desenvolvimento Cientifico e TecnolÃgico / A informaÃÃo contÃbil que possua o atributo da qualidade pode ser uma importante ferramenta para reduÃÃo do conflito de agÃncia, ao transmitir com eficiÃncia a situaÃÃo econÃmica das firmas aos investidores atuais e potenciais, e dentre as diversas formas de detectar a qualidade da informaÃÃo contÃbil, destaca-se o gerenciamento de resultados, cuja intensificaÃÃo està relacionada a uma menor qualidade da informaÃÃo contÃbil. O objetivo da pesquisa consiste em identificar a associaÃÃo entre a estrutura de propriedade das sociedades de capital aberto do Brasil e a propensÃo de seus gestores para praticar o gerenciamento de resultados. Para a mensuraÃÃo da prÃtica do gerenciamento de resultados utilizou-se as medidas desenvolvidas por Leuz, Nanda e Wysocki (2003) e por Zimmerman e Gontcharov (2003). E como caracterÃsticas da estrutura de propriedade foram utilizadas uma sÃrie de caracterÃsticas referentes aos controladores da firma, aos investidores institucionais, aos acionistas minoritÃrios e a situaÃÃes da firma quanto a governanÃa e negociabilidade de suas aÃÃes. Os dados para mensuraÃÃo das variÃveis foram obtidos na base de dados EconomÃticaÂ, nos FormulÃrios de ReferÃncia de InformaÃÃes Anuais e nas DemonstraÃÃes Financeiras Padronizadas disponÃveis nos portais institucionais da BM&FBovespa e da ComissÃo de Valores MobiliÃrios (CVM), referentes ao perÃodo de 1998 a 2010. As inferÃncias empÃricas tiveram como base estatÃsticas descritivas, testes de mÃdias, anÃlise de correlaÃÃo e anÃlise de regressÃo mÃltipla. Com base nos resultados encontrados nos testes empÃricos, nÃo se pode rejeitar a hipÃtese de que o nÃvel de gerenciamento de resultados contÃbeis nas sociedades de capital aberto do Brasil à significantemente afetada por sua estrutura de propriedade. / The accounting information that has the quality attribute can be an important tool to reduce agency conflict effectively, to efficiently transmit the economic situation of the firms investors and potential investors, and among the various ways to detect the quality of accounting information, there is earnings management, whose intensification is related to a lower quality of accounting information. The aim of this research is to identify the association between the ownership structure of public companies in Brazil and the propensity of their managers to practice earnings management. To measure the practice of earnings management used the measures developed by Leuz, Nanda and Wysocki (2003) and Zimmerman and Goncharov (2003). And as characteristics of ownership structure characteristics were used a number of characteristics relating to the control of the firm, institutional investors, minority shareholders and the situation of the firm as governance and marketability of its shares. The data for the measurement of variables were obtained in the database EconomÃtica Â, in the Reference Forms Annual Information and the Financial Statements are available in institutional portals of the BM&FBovespa and the Securities and Exchange Commission (CVM) for the period 1998 to 2010. The empirical inferences were based on descriptive statistics, tests of means, correlation analysis and multiple regression analysis. Based on the results found in the empirical tests, we canât reject the hypothesis that the level of earnings management in public companies of Brazil is significantly affected by your ownership structure.