scholarly journals Responsabilidade Social Corporativa e Adesão aos Objetivos de Desenvolvimento Sustentável

2021 ◽  
Vol 11 (1) ◽  
pp. 113
Author(s):  
Silvana Veroneze ◽  
Odair Schmidt ◽  
Cristian Baú Dal Magro ◽  
Sady Mazzioni
Keyword(s):  
Big Four

O objetivo do estudo é avaliar o efeito conjunto dos fatores endógenos e do desempenho em Responsabilidade Social Corporativa (RSC) na adesão das empresas aos Objetivos de Desenvolvimento Sustentável (ODS), no âmbito internacional. Realizou-se pesquisa explicativa, documental e quantitativa, com análise descritiva e por meio de oito modelos de regressão logística binária. Foram analisadas 2.786 empresas de capital aberto listadas nos países do G-20, que publicaram seus relatórios de sustentabilidade no ano de 2018, das quais 300 aderiram aos ODS. Os resultados indicam que o desempenho em RSC influencia positivamente a adesão das empresas aos ODS. Ademais, quanto aos fatores endógenos analisados, o tamanho da empresa e o crescimento de vendas demonstraram influência sobre a adesão aos ODS, de forma positiva e negativa, respectivamente. Complementarmente, conclui-se que a RSC modera positivamente a relação entre auditoria big four e adesão aos Objetivos de Desenvolvimento Sustentável. O estudo fornece insights das implicações do desempenho em RSC na adesão das empresas aos Objetivos de Desenvolvimento Sustentável em âmbito internacional.

The Big Three, The Big Four, or The Big Five?

1989 ◽  
Vol 34 (7) ◽  
pp. 644-646 ◽  
Author(s):  
Robert A. Emmons
Keyword(s):  
Big Five ◽  
Big Four

Audit Fees, Big Four Premium and Institutional Settings: The Devil is in the Details!

2011 ◽  
Author(s):  
Paul André ◽  
Géraldine Broye ◽  
Christopher K.M. Pong ◽  
Alain Schatt
Keyword(s):  
Audit Fees ◽  
Institutional Settings ◽  
The Devil ◽  
Big Four

scholarly journals Relatório com modificação de opinião: risco para o auditor?

2017 ◽  
Vol 14 (33) ◽  
pp. 140-157
Author(s):  
José Alves Dantas ◽  
Igor Theodoroviz Barreto ◽  
Paulo Roberto Matos Carvalho
Keyword(s):  
Big Four

Este estudo teve por objetivo avaliar se a emissão de relatório de auditoria com opinião modificada impacta a sequência do contrato entre auditor e cliente, bem como se o fato da firma de auditoria ser uma big four ou a empresa auditada adotar práticas de governança corporativa reduz o risco de descontinuidade da relação contratual, mesmo com a emissão de opinião modificada. Testes empíricos realizados com base nos relatórios de auditoria, de 2009 a 2015, de 338 empresas listadas na BM&FBovespa revelaram que no âmbito do mercado de capitais brasileiro: há relação positiva entre a opinião modificada e a troca do auditor no período seguinte; e o fato da firma de auditoria ser uma big four ou a empresa cliente pertencer aos segmentos de governança corporativa do mercado não reduzem esse risco de descontinuidade contratual entre as partes, nos casos de emissão de opinião modificada.

Is Hong Kong ready for accounting education reform: an analysis of tri-partite views

2014 ◽  
Vol 27 (3) ◽  
pp. 249-265 ◽  
Author(s):  
Theodore T.Y. Chen
Keyword(s):  
Hong Kong ◽  
Education Reform ◽  
Financial Reporting ◽  
Accounting Education ◽  
Accounting Firms ◽  
Content Type ◽  
The Usa ◽  
Accounting Practitioners ◽  
The Uk ◽  
Big Four

Purpose – The purpose of this study is to determine whether Hong Kong is ready for accounting education reform. Design/methodology/approach – The approach for this study is using a Likert-scale questionnaire for the academic institutions, the Hong Kong Institute of Certified Public Accountants and the big four accounting firms, followed by detailed follow-up interviews with each. Findings – There is general agreement among accounting academics and the profession that the Accounting Education Change Commission initiatives should be adopted in Hong Kong. Hong Kong accounting academics in public institutions do not oppose to a balance between teaching and research, but would oppose to an emphasis of teaching over research. This is important as an overemphasis on research could mean less time for teaching and curriculum development. The big four accounting firms are either happy with the way Hong Kong universities have been educating the accounting graduates or have no complaints against them. This is also important as an urge for accounting education reform usually comes from the practitioners as in the USA. Originality/value – The USA was the first country that saw the need for accounting education reform as accounting practitioners felt that curriculum and pedagogical considerations placed heavy emphasis on the technical aspects of accounting at the expense of a general, broad-based education. Similar needs for change were also found in the UK and Australia. As Hong Kong is one of the world’s major financial centres with a large securities exchange, there is a great deal of emphasis on accounting standards, financial reporting, corporate governance, etc., and hence the importance of accounting education. Is Hong Kong ready for the change?

The interplay between global accounting firms and national institutional contexts: The establishment of the Big Four in China from 1978 to 2007

2021 ◽  
pp. 103237322110581
Author(s):  
Wenjun Wen ◽  
Amanda Sonnerfeldt
Keyword(s):  
Economic Transition ◽  
Professional Service ◽  
Service Firms ◽  
Professional Service Firms ◽  
Accounting Firms ◽  
Audit Market ◽  
Institutional Contexts ◽  
Reform And Opening Up ◽  
Big Four ◽  
Opening Up

This paper provides an analysis of the establishment of global accounting firms (the ‘Big Four’) in China between 1978 and 2007. Drawing on the extant literature on professional service firms, and the work of Faulconbridge and Muzio (2015) , this paper examines how the Big Four entered China following the country's ‘Reform and Opening-up’ and evolved from tentative representative offices to established accounting firms in the Chinese audit market. Based on an extensive analysis of archival materials and interviews, the findings of this paper show that the Big Four's establishment in China has been deeply intertwined with the country's socio-political and economic transition. It reveals important conjunctural moments in history that have provided the Big Four with important windows of opportunity to actively shape local institutional change to their own interests. This paper contributes to the extant accounting literature on the expansion of the Big Four in China by highlighting the interplay between their surrounding institutional context and their capacity for agency.

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