Resumen La auditoría externa se ha consolidado como una herramienta de control para la toma de decisiones organizacionales, máxime en momentos críticos como la expansión global de la COVID-19, que ocasionó la adopción de nuevas prácticas por las restricciones. Objetivo: Esta investigación identificó los cambios en las prácticas de auditoría externa por las restricciones de la pandemia en firmas de auditoría de Medellín y sus implicaciones en la calidad de los servicios de auditoría externa desde la visión de los auditores. Metodología: Se empleó un enfoque cualitativo de alcance descriptivo en el que se aplicó un protocolo de entrevista semiestructurada a un grupo de auditores séniores, socios o líderes que coordinaron auditorías externas en sus firmas a organizaciones situadas en Medellín, Colombia. Resultados principales: Se encontró que la realización de auditorías remotas, mediadas por tecnología, la analítica de datos, la evaluación continua de los riesgos y la materialidad cambiante resaltan como los cambios más importantes durante ese periodo crítico. Conclusiones: Hubo modificaciones en la carga laboral de los auditores y los honorarios; a futuro se vislumbran cambios completos en las auditorías externas incluso ante la ausencia de restricciones como las pandémicas.

Abstract External audit has consolidated as a control tool for organizational decision-making, especially in critical moments such as the global expansion of coviD-19 that forced this service to adopt new practices. Objective: This research identified the changes in external audit practices due to pandemic restrictions in audit firms in Medellín and their implications for the quality of external audit services from the auditors' point of view. Methodology: A qualitative approach of descriptive scope was used in which a semi-structured interview protocol was applied to a group of senior auditors, partners or leaders who coordinated external audits in their firms to organizations located in Medellin, Colombia. Key findings: It was found that remote, technology-mediated audits, data analytics, continuous risk assessment, and changing materiality stand out as the most important changes during this critical period. Conclusions: There were also changes in the auditors' workload and fees; for the future, complete changes are envisioned in how external audits are conducted even in the absence of restrictions such as pandemics.

Resumo A auditoria externa tem se consolidado como uma ferramenta de controle para a tomada de decisões organizacionais, especialmente durante momentos críticos, como a expansão global da coviD-19, que levou esse serviço a adotar novas práticas devido às restrições da pandemia. Objetivo: Esta pesquisa identificou as mudanças nas práticas de auditoria externa devido às restrições da pandemia nas empresas de auditoria em Medellín e suas implicações para a qualidade dos serviços de auditoria externa do ponto de vista dos auditores. Metodologia: Foi utilizada uma abordagem qualitativa de escopo descritivo, na qual um protocolo de entrevista semiestruturada foi aplicado a um grupo de auditores seniores, sócios ou líderes que coordenavam auditorias externas em suas empresas para organizações localizadas em Medellín, Colômbia. Principais resultados: Constatou-se que as auditorias remotas e mediadas por tecnologia, a análise de dados, a avaliação contínua de riscos e a mudança de materialidade se destacam como as mudanças mais importantes durante esse período crítico. Conclusões: Também houve mudanças na carga de trabalho dos auditores e nos honorários, e o futuro promete ver transformações na forma como as auditorias externas são conduzidas, mesmo na ausência de restrições, como pandemias.

Abstract The constant change in the organizational and functional structure of companies has forced the audit to seek new alternatives that guarantee the correct development of the executed processes, which is why auditing is considered important to mitigate risks in organizations. Due to this, this review article aims to investigate the evolution, new trends in auditing, its innovative current and current characteristics to meet the needs of organizations. The review for the article was systemic. 54 articles were searched from databases and search engines such as: Scielo, Redalyc, Dialnet, Scopus y ResearchGate. It was determined that the dynamics of the relationship between the auditor and the company will experience a notable evolution thanks to the application of advanced technological tools such as big data, with advantages not only for the company’s managers and the auditors themselves, but also for the differ- ent interest groups that operate in the market. Also, new trends have emerged such as: cultural audits, virtual audits, continuous auditing and data protection.

Resumen El cambio constante en la estructura organizacional y funcional de las empresas ha obligado a la auditoría a buscar nuevas alternativas que garanticen el desarrollo correcto de los procesos ejecutados, razón por la cual se considera importante la auditoría para mitigar los riesgos en las organizaciones. Debido a ello, el presente artículo indaga respecto de la evolución, las nuevas tendencias de la auditoría, su corriente innovadora y características actuales para satisfacer las necesidades de las organizaciones. La revisión para el artículo fue sistémica. Se revisaron 54 artículos de bases de datos y motores de búsqueda como: Scopus, Scielo, Redalyc, Dialnet, ResearchGate, principalmente. Se determinó que la dinámica entre el auditor y la empresa va a experimentar una notable evolución gracias a la aplicación de herramientas tecnológicas avanzadas como el big data, con ventajas no solo para los gestores de la empresa y los propios auditores, sino también para los distintos grupos de interés que operan en el mercado. También, han surgido nuevas tendencias como: auditorías culturales, auditorías virtuales, auditoría continua y de protección de datos.

INTRODUCTION: This study explores the compliance of public dental clinics in the Western Cape Metro (WCM), South Africa with the Primary Healthcare Package for South Africa Aims and objectives: The study evaluates the availability of prescribed dental consumables, instruments and equipment in primary oral health clinics. Additionally, it seeks to determine the number of clinics providing the basic package of oral health services. DESIGN: A cross-sectional study METHODS: This study conducted an audit of 28 public dental clinics in the Western Cape metro. Full-time clinic staff were surveyed using a questionnaire. Equipment and materials were assessed using a checklist. Data analysis was performed using SPSS version 28, summarising quantitative variables with proportions, frequencies, means and standard deviations RESULTS: A total of 15 clinics responded out of the 28 invited with a response rate of 53.6%. Only two clinics offered all services in the basic package of care. Eleven clinics had 80% or more of the required equipment. Ten clinics had 80% or more of the required instruments used to treat pain and sepsis. All the clinics had at least 80% of the required consumables CONCLUSION: None of the clinics was compliant with national norms and standards

Abstract The findings of the Comptroller General's Office have been significant and affect its rigor and credibility. Problems such as the lack of an exhaustive analysis of the facts, the inadequate contextualization of the reported crimes and a confusing presentation of conclusions and recommendations, as well as the absence of pertinent evidence, were identified. These errors not only compromise the effectiveness of the Comptroller General's Office in the control of public resources, but also erode its credibility in the public opinion. In response to these findings, 12 good practices were recommended, designed to improve the quality and reliability of technical reports, and strengthen the confidence of judicial institutions and society in the work of the Comptroller General's Office. In addition, a proposal to reform numeral 1 of article 511 of the Comprehensive Organic Criminal Code was supported, which seeks to legitimize the auditors of the Comptroller General's Office as experts in cases of illicit enrichment, taking advantage of their technical experience. The computer system implemented to monitor and validate this reform has proven to be an effective tool to improve the management of the process. It facilitates data collection and analysis, ensures rigorous evaluation and promotes accountability. With the collaboration of 7 experts who evaluated the proposal, it was concluded that it is highly relevant, reflecting the success of the proposed approach and its potential to strengthen criminal proceedings in corruption cases and improve evidence handling in trials for illicit enrichment.

Resumen La investigación aborda las deficiencias encontradas en los informes técnicos relacionados con la auditoría penal, señalando errores significativos que afectan su rigor y credibilidad. Se identificaron problemas como la falta de un análisis exhaustivo de los hechos, la inadecuada contextualización de los delitos denunciados y una presentación confusa de conclusiones y recomendaciones, así como la ausencia de elementos probatorios pertinentes. Estos errores no solo comprometen la eficacia de la Contraloría General del Estado en el control de recursos públicos, sino que también erosionan su credibilidad ante la opinión pública. En respuesta a estos hallazgos, se recomendaron 12 buenas prácticas diseñadas para mejorar la calidad y confiabilidad de los informes técnicos, y fortalecer la confianza de las instituciones judiciales y de la sociedad en la labor de la Contraloría. Además, se sustentó una propuesta de reforma al numeral 1 del artículo 511 del Código Orgánico Integral Penal, la cual busca legitimar a los auditores de la Contraloría como peritos en casos de enriquecimiento ilícito, aprovechando su experiencia técnica. El sistema informático implementado para monitorear y validar esta reforma ha demostrado ser una herramienta efectiva para mejorar la gestión del proceso. Facilita la recopilación y análisis de datos, asegura una evaluación rigurosa y fomenta la rendición de cuentas. Con la colaboración de 7 expertos que evaluaron la propuesta, se concluyó que esta es altamente pertinente, lo que refleja el éxito del enfoque propuesto y su potencial para fortalecer los procesos penales en casos de corrupción y mejorar el manejo de pruebas en juicios por enriquecimiento ilícito.

INTRODUCTION: Ethical tensions are routinely encountered by occupational therapists and students in fieldwork and may impact patient care and team morale, and lead to practitioner burnout. Ethics education is a means to reduce ethical tensions in fieldwork. Despite this, however, limited research exists regarding ethical tensions and ethics education amongst students in the South African context. METHODS: The study was conducted to explore South African occupational therapy students' reflections on ethical tensions experienced in fieldwork practice. A qualitative, descriptive design was used to review thirty-five ethics reflective journals by fourth-year occupational therapy students at a university in South Africa. Students identified ethical tensions, reflected on these using Sokol's decision-making framework and Kolb's Cycle of Experiential Learning, and incorporated their learning into practice. Data were analysed thematically. Trustworthiness was ensured through triangulation of researchers, multiple data sources, and an audit trail. FINDINGS: Three central themes emerged: (1) Ethics from the perspective of the student, (2) Ethical tensions experienced during fieldwork, and (3) How students navigated ethical tensions. CONCLUSION: This study provides an insight into the ethical tensions and reflections of fourth-year occupational therapy students during fieldwork. Findings inform healthcare educators and clinicians regarding students' perceptions about ethics education and the tensions experienced during fieldwork. IMPLICATIONS FOR PRACTICE • Students experienced ethical tensions during fieldwork and navigated these ethical tensions by following institutional procedures, acquiring knowledge through research, drawing from the "well" of experience, and reflective practice. • The study offers a narrative for encountering and resolving ethical tension during fieldwork. • The main distinction between the two classifications persists when reviewing the support given to the participant who has been empowered to resolve the ethical tension whilst receiving consultation from their site clinician and the institution. Findings inform healthcare educators and clinicians regarding students' perceptions about ethics education and the tensions experienced during fieldwork.

RESUMEN En un mundo donde los ataques a la seguridad de la información en las organizaciones se han incrementado, surge la auditoría informática como una solución para prevenir estos sucesos no deseados. No obstante, para asegurar la efectividad de estas auditorías, es imprescindible el uso de un marco de seguridad adecuado. Este artículo de revisión proporciona un estudio completo sobre cómo distintos marcos de seguridad pueden impactar en la efectividad de las auditorías de sistemas en las organizaciones. Se llevó a cabo una revisión sistemática que comprende artículos originales, publicados en inglés y español desde 2018 hasta 2023, y accesibles en bases de datos reconocidas como Sciencedirect, Springerlink, JSTOR, Dialnet, Scielo, Scopus y Latinindex. El propósito principal del estudio es comprender cómo la implementación de un marco de seguridad específico, como COBIT, LCCI, NIST, CSF, ISG, D4I y ISO/IEC 27001, puede afectar las auditorías informáticas y su correspondiente impacto en las organizaciones. Adicionalmente, se ha encontrado que la selección del marco de seguridad puede impactar de manera importante en la habilidad de una organización para detectar y minimizar los riesgos de seguridad, mantener la conformidad con las regulaciones y asegurar la integridad y confidencialidad de los datos.

ABSTRACT In a world where attacks on the information security of organizations have increased, computer auditing emerges as a solution to prevent these unwanted incidents. However, to ensure the effectiveness of these audits, the use of an appropriate security framework is essential. This review article offers a comprehensive analysis of how different security frameworks can influence the effectiveness of computer audits in organizations. A systematic review has been conducted, which includes original articles published in English and Spanish between 2018 and 2023, and available in recognized databases such as Sciencedirect, Springerlink, JSTOR, Dialnet, Scielo, Scopus, and Latinindex.The main purpose of the study is to understand how the implementation of a specific security framework, such as COBIT, LCCI, NIST, CSF, ISG, D4I, and ISO/IEC 27001, can affect computer audits and their corresponding impact on organizations. In addition, it has been discovered that the choice of the security framework can have a significant repercussion on an organization's ability to identify and mitigate security risks, as well as to maintain regulatory compliance and ensure the integrity and confidentiality of data.

Abstract There are global neoliberal pressures on the academy that are more or less faced by anthropologists around the world. To what extent are anthropologists required to publish in English in SSCI-ranked journals to keep their jobs and get promoted? But there are also distinctly national and local pressures to some extent counteracting or eclipsing these global pressures. In this article I explore these counteracting pressures in the context of Hong Kong. In Hong Kong, my home society, neoliberalism has reigned supreme, with a remarkably short-term mentality. Yet despite this, anthropology has been flourishing, and has operated with great freedom and generous funding that is quite exceptional by global standards. However, this may be coming to an end. In China there is direct government control over anthropology. Hong Kong, following the protests of 2019 and the advent of the national security law in 2020, may be following suit, with many democratic political figures and some journalists now in jail. In light of this ongoing narrowing of room for freedom of inquiry, what will happen to Hong Kong academics and to anthropology?

BACKGROUND. Traumatic brain injury (TBI) can result in significant morbidity and mortality if not diagnosed in a timely manner. Brain computed tomography (CT) is the diagnostic gold standard but is of limited availability in most South African public hospitals, resulting in transfer of TBI patients to tertiary hospitals. OBJECTIVE. To describe the referral patterns and outcomes of patients with TBI referred to Groote Schuur Hospital Trauma Centre. METHODS. This was a retrospective audit of all patients admitted to the Trauma Centre who had a brain CT scan for suspected TBI between 1 February 2022 and 31 March 2022. Demographic data (age, sex), mechanism of injury and Glasgow Coma Score were recorded. Referral pathways were determined, and final disposition of patients was recorded. RESULTS. A total of 522 patients had a brain CT for TBI. Of these, 314 (60.1%) were referred from other hospitals. CT scan was abnormal in 178 (34.1%) patients. Three hundred and two (58.6%) were discharged home within 24 hours. The mean time between referral and CT scan was 13 hours. CONCLUSION. More than half of patients referred for a CT scan were discharged from the Trauma Centre within 24 hours of admission, which indicates. additional costs and inefficiencies in the health system. These data are useful to guide resource planning and allocation for district hospitals, since less expensive point-of-care modalities now exist to diagnose TBI, and which are useful in indicating the prognosis of patients.

Resumo No presente artigo é realizada uma análise dos principais aspectos que envolvem a privacidade no âmbito digital e dos normativos que tratam do tema e sua evolução, tanto no Brasil como em outros países e blocos, destacando a proteção de dados. Em relação à Lei Geral de Proteção de Dados no Brasil é apresentado um estudo detalhado da evolução da temática no país e a repercussão que a lei ocasionou, em particular quanto à visualização pela necessidade de ampliação da segurança da informação e da governança cibernética no país. São revisitados também fatos ocorridos, tais como o episódio das denúncias de Edward Snowden, que levaram, em conjunto com o advento da Lei Geral de Proteção de Dados, a uma necessidade de ampliar a regulação brasileira que trata da segurança cibernética, trazendo, assim, os aspectos que levaram à elaboração e publicação de uma Política Nacional de Segurança Cibernética no Brasil. São abordados ainda os aspectos relacionados aos levantamentos e auditorias realizados pelo Tribunal de Contas da União, órgão de controle externo do país, visando avaliar as ações e riscos envolvidos quanto àproteção de dados pessoais, no que se refere às ações governamentais, que vêm suscitando a necessidade de que novas regulações sejam editadas e, após postas em vigor, conhecer dados sobre sua implementação.

Abstract This article presents an analysis of the main aspects related to privacy in the digital environment and the regulations that deal with the subject and its evolution, highlighting the issue of data protection both in Brazil and in other countries and blocs. In relation to the General Data Protection Law in Brazil, a detailed study has been carried out on the evolution of the issue in the country and the repercussions that the law has caused, especially in relation to the need to expand information security and cyber governance. Also reviewed are events that occurred, such as the episode of Edward Snowden’s accusations, which, together with the advent of the General Data Protection Law, led to the need to expand the Brazilian regulation that deals with cybersecurity, thus bringing the aspects that led to the elaboration and publication of a National Cybersecurity Policy in Brazil. Aspects related to surveys and audits carried out by the Federal Audit Court, the country’s external control body, are also covered, with the aim of evaluating the actions and risks related to the protection of personal data, in terms of government actions, which raises the need to issue new regulations and, once they are in force, to know data on their implementation.

BACKGROUND. Neonatal cholestatic jaundice is a common paediatric condition with a paucity of recent local data and a notable absence of locally influenced diagnostic algorithms. OBJECTIVES. To describe the causes of cholestatic jaundice, investigations conducted and patient outcomes. METHODS. This was a retrospective file review of 96 patients presenting to the Specialist Clinic at Rahima Moosa Mother and Child Hospital in Johannesburg between 1 January 2014 and 31 December 2020. Clinical features, serum biochemistry at presentation, diagnostic investigations (haematological, radiological and histological), diagnosis and outcome were analysed during data collection. RESULTS. Ninety-six patients were included in the study. The median age of jaundice onset was at 2 months, while the median age of presentation was 3.3 months. Causes of jaundice fell into three main categories: 38 had biliary atresia (BA); 24 had another specific diagnosis; and 34 remained without an underlying diagnosis (idiopathic neonatal hepatitis). An overall mortality rate of 26% was noted at a median (interquartile range) age of 13 (5 - 24) months and it was highest in the BA group (n= 14; 56%). CONCLUSION. The evaluation of neonatal jaundice requires a wide differential and expeditious referral to optimise outcomes and avoid complications. Many patients remained undiagnosed, and the overall prognosis was poor. The authors recommend the development of a locally relevant diagnostic protocol to minimise delays in the identification, diagnosis and treatment of neonatal jaundice.

Resumen Introducción: La endoscopia digestiva alta es el método estándar para diagnosticar el cáncer gástrico en etapas tempranas. Sin embargo, su precisión puede verse afectada por la variabilidad en su realización, y se estiman hasta 20% de tumores no detectados. En Colombia, la mayoría de los diagnósticos se realizan en etapas avanzadas, lo que agrava el problema. Para abordar la variabilidad, se han propuesto protocolos con el fin de asegurar la observación completa de áreas propensas a lesiones premalignas. Objetivo: Construir y validar un sistema de auditoría automática para endoscopias usando técnicas de inteligencia artificial. Metodología: En este estudio, 96 pacientes de un hospital universitario se sometieron a endoscopias documentadas en video, abarcando 22 estaciones reorganizadas para minimizar solapamientos y mejorar la identificación de 13 regiones gástricas clave. Se utilizó una red convolucional avanzada para procesar las imágenes, extrayendo características visuales, lo que facilitó el entrenamiento de la inteligencia artificial en la clasificación de estas áreas. Resultados: El modelo, llamado Gastro UNAL, fue entrenado y validado con imágenes de 67 pacientes (70% de los casos) y probado con 29 pacientes distintos (30% de los casos), con lo que alcanzó una sensibilidad promedio del 85,5% y una especificidad del 98,8% en la detección de las 13 regiones gástricas. Conclusiones: La eficacia del modelo sugiere su potencial para asegurar la calidad y precisión de las endoscopias. Este enfoque podría confirmar las regiones evaluadas, alertando puntos ciegos en la exploración a los endoscopistas con menos experiencia o en entrenamiento, de tal forma que se aumente la calidad de estos procedimientos.

Abstract Introduction: Upper endoscopy is the standard method for diagnosing early-stage gastric cancer. However, according to estimates, up to 20% of tumors are not detected, and their accuracy may be affected by the variability in their performance. In Colombia, most diagnoses take place in advanced stages, which aggravates the problem. Protocols have been proposed to ensure the complete observation of areas prone to premalignant lesions to address variability. Objective: To build and validate an automatic audit system for endoscopies using artificial intelligence techniques. Methodology: In this study, 96 patients from a teaching hospital underwent video-documented endoscopies, spanning 22 stations rearranged to minimize overlaps and improve the identification of 13 key gastric regions. An advanced convolutional network was used to process the images, extracting visual characteristics, which facilitated the training of artificial intelligence in the classification of these areas. Results: the model, called Gastro UNAL, was trained and validated with images of 67 patients (70% of cases) and tested with 29 different patients (30% of cases), which reached an average sensitivity of 85,5% and a specificity of 98,8% in detecting the 13 gastric regions. Conclusions: The effectiveness of the model suggests its potential to ensure the quality and accuracy of endoscopies. This approach could confirm the regions evaluated, alerting less experienced or trained endoscopists about blind spots in the examinations, thus, increasing the quality of these procedures.

ABSTRACT This article is addressed in a systematic review of scientific literature, with the objective of analyzing the contribution of forensic auditing in Latin America, period 2012-2022, referring to the elements of forensic auditing, auditor profiles, causes of corruption, since significant developments have been presented in practice. It becomes necessary to review systematic studies of the scientific literature in response to the growing complexity of financial and economic crimes. Information and specific contribution are presented in the areas of the investigation, and practice criteria of the forensic audit in the region that systematize its execution.

RESUMEN El presente artículo se centra en una revisión sistemática de literatura científica, que se trazó como objetivo el análisis del aporte de la auditoría forense en América Latina durante el periodo 2012-2022, en lo referido a los elementos de la auditoría forense, perfiles de auditores, causas de corrupción, ya que se han presentados desarrollos significativos en la práctica. De esta manera se vuelve necesario revisar estudios sistemáticos de la literatura científica en respuesta a la crecida complejidad de los delitos financieros y económicos. Se expone información y se señalan aportes específicos en las áreas de la investigación, así como criterios de la práctica de la auditoría forense en la región que sistematizan su ejecución.

ABSTRACT This research paper analyzes tax compliance auditing in a globalized world, focusing on successful strategies implemented by professionals and on the design of educational programs for future tax auditing experts. The methodology used was inductive and qualitative, including an exhaustive review of studies related to economic, fiscal and commercial globalization. The importance of establishing global tax compliance regulations, widely followed by most countries, is highlighted, as well as the existence of double taxation agreements to improve the tax environment and avoid evasion. Non-compliance with these regulations is identified as an obstacle to economic and financial development. In the educational field, the relevance of the guidelines issued by international organizations to improve the training and development of competencies of accounting and auditing professionals is observed.

RESUMEN Este trabajo de investigación analiza la auditoría de cumplimiento tributario en un mundo globalizado, enfocándose en las estrategias exitosas implementadas por profesionales y en el diseño de programas educativos para futuros expertos en auditoría fiscal. La metodología utilizada fue inductiva y cualitativa, incluyendo un examen exhaustivo de estudios relacionados con la globalización económica, fiscal y comercial. Se destaca la importancia de establecer regulaciones de cumplimiento tributario a nivel global, seguidas por la mayoría de los países, así como la existencia de acuerdos de doble tributación para mejorar el entorno fiscal y evitar la evasión. El incumplimiento de estas regulaciones se identifica como un obstáculo para el desarrollo económico y financiero. En el ámbito educativo, se observa la relevancia de las directrices emitidas por organizaciones internacionales para mejorar la formación y desarrollo de competencias de profesionales en contabilidad y auditoría.

ABSTRACT We examine the control of the seventh principle that guides the activity of cooperatives, referred to as "interest for the community", which is closely related to the notion of "sustainable development". We will show that such an audit is necessary because it is the aspects related to sustainability that to a large extent serve as the basis for their preferential treatment, for example, in tax matters, subsidies, preferential treatment in the allocation of public funds, and even by consumers. We will show that our legislation restricts the audit to administrative, accounting and financial aspects, raising the possibility of replicating the treatment provided for in the laws on the establishment of companies of collective benefit and interest, which require at least a social report, if not a social audit.

RESUMEN Examinamos la fiscalización del séptimo principio que orienta la actividad de las cooperativas, referido al “interés por la comunidad”, íntimamente relacionado con la noción de “desarrollo sostenible”. Expondremos que dicha fiscalización es necesaria puesto que son los aspectos vinculados con la sostenibilidad los que sirven en gran parte de fundamento para su tratamiento preferencial, por ejemplo, en materias tributarias, subvenciones, preferencias en adjudicaciones de fondos públicos, e incluso, por parte de los consumidores. Demostraremos que nuestra legislación restringe la fiscalización a aspectos administrativos, contables y financieros, planteándose la posibilidad de replicar el tratamiento previsto en los proyectos de ley destinados a consagrar las empresas de beneficio e interés colectivo, que exigen como mínimo un reporte social, cuando no una auditoría social.

Resumen Introducción / objetivo: en las organizaciones los conflictos de intereses generan costos de agencia para mitigar el oportunismo de los agentes. La información contable de alta calidad reduce estos conflictos al minimizar la asimetría de la información. Por tanto, este estudio tiene como objetivo investigar la relación entre los costos de agencia y el conservadurismo condicional en empresas brasileñas del sector eléctrico listadas en la B3. Metodología: se utilizaron datos de 21 empresas del sector eléctrico brasileño para el período de 2012 a 2020. Se analizaron 24 atributos asociados con los costos de agencia, y el modelo de conservadurismo condicional de Ball y Shivakumar (2005) se empleó como medida de calidad de la información contable. Los resultados se obtuvieron mediante modelos de regresión de datos en panel. Resultados: según el modelo central de conservadurismo condicional, las empresas tienden a ser optimistas en lugar de conservadoras, anticipando ganancias en lugar de pérdidas. Los resultados, evaluados en cinco dimensiones, revelaron que factores como la composición del consejo, la compensación variable y los acuerdos con accionistas reducen el optimismo, mientras que las auditorías con salvedades, los plazos más largos y la existencia de un comité de auditoría permanente aumentan el optimismo. Por tanto, se identifican atributos que influyen en el optimismo, la neutralidad de la información contable y, en consecuencia, la calidad de los informes financieros. Conclusiones: este estudio beneficia a varios usuarios de la información contable. Los inversores pueden identificar políticas de gobernanza que alineen intereses, los reguladores pueden mejorar la supervisión y los miembros de las organizaciones pueden adoptar políticas que fomenten la alineación de intereses entre los principales y los agentes.

Abstract Introduction / objective: In organisations, conflicts of interest give rise to agency costs aimed at mitigating agent opportunism. High-quality accounting information reduces these conflicts by minimising information asymmetry. Consequently, this study aims to investigate the relationship between agency costs and conditional conservatism in Brazilian electric power industry companies listed on the B3. Methodology: Data from 21 Brazilian electric power industry companies for the period 2012 to 2020 were utilised. Twenty-four attributes associated with agency costs were analysed, and Ball and Shivakumar’s (2005) conditional conservatism model was employed as a measure of accounting information quality. Panel data regression models were used to obtain the results. Results: According to the central conditional conservatism model, companies tend to exhibit optimism rather than conservatism, anticipating gains instead of losses. Results, assessed across five dimensions, revealed that factors such as board composition, variable compensation, and agreements with shareholders reduce optimism, while qualified audits, longer tenures, and the presence of a permanent audit committee increase optimism. Therefore, attributes that influence optimism, accounting information neutrality, and consequently, financial reporting quality, are identified. Conclusions: This study benefits various users of accounting information. Investors can pinpoint governance policies that align interests, regulators can enhance oversight, and organisation members can adopt policies that encourage the alignment of interests between principals and agents.