Análise das influências sobre a remuneracão das firmas de auditoria das empresas listadas na BM&FBOVESPA no segmento de construção civil

Abstract

The objective of this research is to identify the factors that influence the behavior of remuneration paid by audit firms the assurance services in the 2011-2014 period, in the Civil Construction segment listed on the BM & FBOVESPA. The research approach is descriptive, predominantly quantitative and survey. Data were collected in the form of references, financial statements (DFPs) and the Independent Auditors' National Registry (CNAI) of the Federal Accounting Council (CFC). The variables studied were the values of the remuneration of audit firms, project managers, audit firms, the corporate governance level of audited revenues from sales of goods and / or services of the audited companies, the Professional Qualification Degree (QTG, CVM, BCB and SUSEP), the technical state of origin and the Registry of time in CNAI in years until 31/12/2015. As the survey results, we found that audit firms that dominate the Construction segment market are Ernst & Young, KPMG and Deloitte, both in number of customers as the highest average pay for services. We evaluated the best corporate governance levels better remunerate audit services. As for the aspects of variables that affect the behavior of remuneration by the Pearson coefficient and linear regression, we assess that the revenue of the audited and the registration time in CNAI auditor technician responsible for service is high and positive degree of correlation with the remuneration, as a significant p-value of 1% and 5%, respectively