Abstract This paper presents an approach to the profile of the general auditors of war during the last decades of the viceroyalty of New Spain. On the basis of a socio-professional study that delves into those who held the post, focusing on elements referring to their judicial practice and their respective particular and family strategies for promotion, the objective is to reconstruct some procedures within the dynamics of the high viceregal administration. We will start by collating information gathered from the preceding bibliography and, mainly, from documentation found in Spanish and Mexican archives. In doing so, we seek to contribute to the study of the functioning of Bourbon military justice and its operatives in overseas environments within the Spanish monarchy, appreciating the effects that reformist processes, the establishment of permanent armies or different wartime situations exerted on these ministers.

Resumen Este artículo presenta una aproximación al perfil de los auditores generales de guerra durante las últimas décadas del virreinato de Nueva España. A partir de un estudio socio-profesional que ahonda en quienes desempeñaron el cargo, centrado en elementos referentes a su ejercicio judicial y sus respectivas estrategias particulares y familiares de promoción, el objetivo consiste en reconstruir algunos procedimientos dentro de las dinámicas propias de la alta administración virreinal. Se parte del cotejo de informaciones recabadas en la bibliografía precedente y, principalmente, de documentación localizada en archivos españoles y mexicanos. Con ello, se trata de contribuir al estudio del funcionamiento de la justicia militar borbónica y sus operarios en entornos ultramarinos dentro de la Monarquía española, y apreciar los efectos que los procesos reformistas, la implantación de ejércitos permanentes o diferentes tesituras bélicas ejercieron en estos ministros.

Abstract Purpose: The objective of this paper is to investigate the direction of the causal relationship between dividend policy (DP) and earnings management (EM). Design/methodology/approach: This research utilizes the panel data analysis to investigate the causal relationship between EM and DP. It provides empirical insights based on a sample of 280 French nonfinancial companies listed on the CAC All-Tradable index during the period of 2008-2015. The study initiates with a Granger causality examination on the unbalanced panel data and employs a dynamic panel approach with the generalized method of moments (GMM). It further estimates the empirical models simultaneously using the three-stage least squares (3SLS) method and the iterative triple least squares (iterative 3SLS) method. Findings: The estimation of our various empirical models confirms the presence of a bidirectional causal relationship between DP and EM. Practical implications: Our study highlights the prevalence of EM in the French context, particularly within DP. It underscores the need for regulatory bodies, the Ministry of Finance, external auditors and stock exchange organizers to prioritize governance mechanisms for improving the quality of financial information disclosed by companies. Originality/value: This research is, to the best of our knowledge, the first is to extensively investigate the reciprocal causal relationship between DP and EM in France. Previous studies have not placed a significant emphasis on exploring this bidirectional link between these two variables.

This article analyses the importance of the solvency capital requirement (hereafter SCR) and the minimum capital requirement (hereafter MCR) formulae and why an insurer's external auditor should audit these and disclose its contents in the insurer's financial statements. When calculating the SCR, the reason for requiring such a disclosure is to allow the Prudential Authority an opportunity to understand whether the assumptions, parameters and techniques (also referred to as economic considerations) applied by actuaries comply with section 36 of the Insurance Act 18 of 2017. Administrative costs and written premiums are considered when calculating the MCR, although written premiums could be subjected to different interpretations, which might affect this formula. Accordingly, had Constantia Insurance Company Limited's auditor audited these formulae in 2018 and disclosed their contents in the financial statements, the Prudential Authority would have commenced liquidation procedures in 2019, not choosing instead to wait and monitor the company's solvency requirements on a weekly basis for four years. As a result, owing to the lack of transparency in the financial statements and non-compliance with the SCR and MCR, Constantia spent nearly R733 000 000 over the three-year period to fund its business activities.

Resumen El artículo tiene como objetivo analizar la posibilidad de emplear la modalidad de subasta para la adquisición de bienes y servicios comunes por parte de empresas estatales, después de la entrada en vigor de la nueva ley de licitaciones. La metodología empleada es de naturaleza dialéctica-descriptiva y el método utilizado es de carácter deductivo, tomando como referencia los conceptos de Marçal Justen Filho, además de las terminologías utilizadas por el legislador brasileño y expresadas en decisiones judiciales publicadas en el sitio del Supremo Tribunal Federal. Se trata de un estudio de perfil cualitativo, basado en concepciones teóricas ya consagradas en las ciencias sociales aplicadas. La problemática está relacionada con la derogación de la norma jurídica que regula la subasta, por fuerza de la Ley n. 14.133/2021, y, consecuentemente, la derogación de estatutos estatales y municipales que rigen la materia en torno a las empresas públicas y sociedades de economía mixta. La hipótesis se refiere a la inadmisibilidad de la aplicación subsidiaria de la ley general de licitaciones sobre los contratos pretendidos por empresas estatales, según lo dispuesto en la Ley n. 13.303/2016, conforme al entendimiento establecido por el Tribunal de Cuentas de la Unión, en la sentencia n. 739/2020. El resultado preliminar de este estudio revela que la laguna normativa abierta por la nueva ley de licitaciones y contratos impediría la utilización de la modalidad de subasta en las empresas estatales. dialécticadescriptiva dialéctica descriptiva deductivo Filho Federal cualitativo aplicadas n 141332021 14 133 2021 14.133/2021 consecuentemente mixta 133032016 13 303 2016 13.303/2016 Unión 7392020 739 2020 739/2020 14133202 1 202 14.133/202 13303201 30 201 13.303/201 739202 73 739/202 1413320 20 14.133/20 1330320 3 13.303/20 73920 7 739/20 141332 2 14.133/2 133032 13.303/2 7392 739/2 14133 14.133/ 13303 13.303/ 739/ 1413 14.133 1330 13.303 141 14.13 13.30 14.1 13.3 14. 13.

Abstract This study aims to analyze the possibility of using the auction modality to acquire common goods and services by state-owned companies, after the new bidding law comes into force. This research used a dialectical-descriptive methodology and a deductive method, taking as a reference the concepts of Marçal Justen Filho and terminologies used by Brazilian legislators and expressed in judicial decisions published on the website of the Federal Supreme Court. This qualitative profile study was supported by the theoretical concepts established in applied social sciences. The addressed problem relates to the revocation of the legal norm that governs reverse auctions, pursuant to Law No. 14,133/2021, and, consequently, the derogation of state and municipal statutes that govern the matter surrounding public companies and mixed-capital companies. The hypothesis of this study refers to the inadmissibility of the subsidiary application of the general bidding law on contracts intended by state-owned companies, in accordance with Law No. 13,303/2016, as per the understanding established by the Federal Court of Auditors in its ruling 739/2020. The preliminary result of this study shows that the regulatory gap opened by the new law on bidding and contracts would render the auction modality in state-owned companies unfeasible. stateowned owned force dialecticaldescriptive dialectical descriptive method sciences auctions No 141332021 14 133 2021 14,133/2021 consequently mixedcapital mixed capital 133032016 13 303 2016 13,303/2016 7392020 739 2020 739/2020 unfeasible 14133202 1 202 14,133/202 13303201 30 201 13,303/201 739202 73 739/202 1413320 20 14,133/20 1330320 3 13,303/20 73920 7 739/20 141332 2 14,133/2 133032 13,303/2 7392 739/2 14133 14,133/ 13303 13,303/ 739/ 1413 14,133 1330 13,303 141 14,13 13,30 14,1 13,3 14, 13,

Resumo O artigo tem por objetivo analisar a possibilidade de emprego da modalidade pregão para aquisição de bens e serviços comuns, por empresas estatais, após a entrada em vigor da nova lei de licitações. A metodologia empregada é de natureza dialético-descritiva e o método utilizado tem caráter dedutivo, tomando como referência os conceitos de Marçal Justen Filho, além de terminologias usadas pelo legislador brasileiro e expressas em decisões judiciais publicadas no sítio do Supremo Tribunal Federal. Trata-se de um estudo de perfil qualitativo, amparado em concepções teóricas já consagradas nas ciências sociais aplicadas. A problemática está relacionada com a revogação da norma jurídica que dispõe sobre o pregão, por força da Lei n. 14.133/2021, e, consequentemente, derrogação de estatutos estaduais e municipais que regem a matéria em torno das empresas públicas e sociedades de economia mista. A hipótese refere-se à inadmissibilidade da aplicação subsidiária da lei geral de licitações sobre as contratações pretendidas por empresas estatais, na forma da Lei n. 13.303/2016, conforme entendimento fixado pelo Tribunal de Contas da União, no acórdão 739/2020. O resultado preliminar deste estudo revela que a lacuna normativa aberta pela nova lei de licitações e contratos inviabilizaria a utilização da modalidade pregão nas estatais. comuns estatais dialéticodescritiva dialético descritiva dedutivo Filho Federal Tratase Trata se qualitativo aplicadas n 141332021 14 133 2021 14.133/2021 consequentemente mista referese refere 133032016 13 303 2016 13.303/2016 União 7392020 739 2020 739/2020 14133202 1 202 14.133/202 13303201 30 201 13.303/201 739202 73 739/202 1413320 20 14.133/20 1330320 3 13.303/20 73920 7 739/20 141332 2 14.133/2 133032 13.303/2 7392 739/2 14133 14.133/ 13303 13.303/ 739/ 1413 14.133 1330 13.303 141 14.13 13.30 14.1 13.3 14. 13.

RESUMEN En 2023, Brasil promulgó su primera política nacional de ciberseguridad. Esta surgió como respuesta a diagnósticos preocupantes, que sitúan la seguridad de la información y la ciberseguridad entre las vulnerabilidades de alto riesgo de la administración pública brasileña, según un informe de 2022 del Tribunal Federal de Cuentas. ¿Qué depara el futuro para la recién promulgada Política Nacional de Ciberseguridad de Brasil? Nuestro análisis busca responder a esta pregunta, primero desentrañando la estructura de gobernanza cibernética existente que la nueva política heredó y, segundo, analizando la estructura de gobernanza debatida y promulgada por la política actual. El desafío es que Brasil ha realizado varios esfuerzos para resguardar el ciberespacio a través de una amplia pero desconectada colección de documentos, cuya madurez de implementación no está clara, y la Política Nacional de Ciberseguridad (PNCiber) no logra diseñar herramientas de políticas públicas directas para abordar esos desafíos. 2023 preocupantes brasileña 202 Cuentas Qué pregunta segundo actual documentos clara PNCiber (PNCiber desafíos 20 2

ABSTRACT In 2023, Brazil enacted its first national cybersecurity policy. The policy emerged as a response to worrisome diagnoses, which listed information security and cybersecurity among Brazil’s public administration high-risk vulnerabilities, according to a 2022 report from the Federal Court of Auditors. What lies ahead for Brazil’s newly enacted Cybersecurity National Policy? Our analysis aims to answer this question by unraveling the existing cyber governance structure that the new policy inherited and by analyzing the governance structure debated and enacted by the current policy. We conclude that Brazil has made several efforts to securitize cyberspace through a broad but disconnected collection of documents; their implementation maturity is unclear, and the Cybersecurity National Policy fails to design straightforward policy tools to address those challenges. 2023 diagnoses Brazils s highrisk high risk vulnerabilities 202 Auditors documents unclear challenges 20 2

RESUMO Em 2023, o Brasil promulgou sua primeira política nacional de cibersegurança. Esta surgiu como resposta a diagnósticos preocupantes, que colocam a segurança da informação e a cibersegurança entre as vulnerabilidades de alto risco da administração pública brasileira, segundo relatório de 2022 do Tribunal de Contas da União (TCU). O que está por vir para a recém-promulgada Política Nacional de Cibersegurança (PNCiber) do Brasil? Nossa análise visa responder a essa pergunta, primeiro desvendando a estrutura de governança cibernética existente que a nova política herdou e, segundo, analisando a estrutura de governança debatida e promulgada pela política atual. Conclui-se que o Brasil fez diversos esforços para securitizar o ciberespaço por meio de uma coleção ampla, porém desconexa, de documentos, cuja maturidade de implementação não está clara, sem que a PNCiber forneça ferramentas de políticas públicas diretas para enfrentar esses desafios. 2023 preocupantes brasileira 202 TCU. TCU . (TCU) recémpromulgada recém (PNCiber pergunta atual Concluise Conclui se ampla desconexa documentos clara desafios 20 (TCU 2

Abstract Purpose This paper develops a case study focusing on the Portuguese Air Forces, first to identify the roles of the internal audit (IA) and then to analyse its influence on organisation sustainability, while also exploring the moderating effect of human resource management practices (HRMPs). Theoretical framework This research draws on empirical work on the roles and activities performed by IA in the private sector and human capital theory to assess the effect of HRMPs on performance. Design/methodology/approach The study uses the survey method and data were collected through a questionnaire made available on an online platform. The study applies an ordinary least squares regression model. Findings This study shows that IA provides assurance and advisory services and that IA is positively related to sustainability orientation, particularly in the governance and social dimensions. The moderating effect of HRMPs is felt only in the environmental dimension. Practical & social implications of research This study reinforces the literature on the relationship between IA effectiveness and sustainability, provides insights into the effectiveness of IA as reported by auditors themselves, identifies the portfolio of functions performed by IA, and points to improvements to be made in IA management. Originality/value The topics studied are explored for the first time in the context of the Armed Forces, and the analysis of the moderating effect of HMRPs on the relationship between IA and sustainability is pioneering. Forces (IA HRMPs. . (HRMPs) performance Designmethodologyapproach Design methodology approach platform model orientation dimensions dimension themselves Originalityvalue Originality value pioneering (HRMPs

Resumen Este trabajo se inscribe en el campo de los estudios sobre la represión y dialoga especialmente con las líneas de investigación que exploran las articulaciones existentes entre las dimensiones legales/ilegales y visibles/clandestinas del terrorismo de Estado. Analiza, en particular, el rol de la justicia militar al interior de las tramas represivas desplegadas a escala regional/local durante la última dictadura militar argentina. El foco de indagación está puesto en las prácticas concretas de los actores; en las estrategias que pusieron en marcha los auditores militares con el fin de ejercer la represión, ocultar ciertos procedimientos de las Fuerzas Armadas y exhibir otros. La labor de la justicia militar es abordada sin perder de vista la relación que sostuvo con otras burocracias estatales y su articulación con medios de prensa consustanciados con los objetivos de la dictadura. El corpus de fuentes de la investigación incluye expedientes judiciales, legajos de miembros de las Fuerzas Armadas, sumarios militares, prensa y normativa referida a la administración de la justicia castrense.

Abstract This work falls within the field of studies on repression and dialogues especially with the lines of research that explore the existing articulations between the legal/illegal and visible/clandestine dimensions of State terrorism. It analyzes, in particular, the role of military justice within the repressive plots deployed at a regional/local scale during the last Argentine military dictatorship. The focus of inquiry is on the specific practices of the actors; in the strategies launched by the military auditors in order to exercise repression, hide certain procedures of the Armed Forces and exhibit others. The work of the military justice is approached without losing sight of the relationship it had with other state bureaucracies and its articulation with the media consubstantiated with the objectives of the dictatorship. The documentary corpus of the investigation includes judicial files, files of members of the Armed Forces, military summaries, press and regulations referring to the administration of military justice.

Resumo Este trabalho insere-se no campo dos estudos sobre repressão e diálogos especialmente com as linhas de pesquisa que exploram as articulações existentes entre as dimensões legal/ilegal e visível/clandestina do terrorismo de Estado. Analisa, em particular, o papel da justiça militar nas tramas repressivas implantadas em nível regional/local durante a última ditadura militar argentina. O foco da investigação são as práticas concretas dos atores; nas estratégias implementadas pelos auditores militares para exercer a repressão, ocultar certos procedimentos das Forças Armadas e expor outros. O trabalho da justiça militar é abordado sem perder de vista a relação que mantinha com as demais burocracias estatais e sua articulação com a mídia impressa condizente com os objetivos da ditadura. O corpus de fontes da pesquisa inclui arquivos judiciais, arquivos de membros das Forças Armadas, resumos militares, imprensa e regulamentos referentes à administração da justiça militar.

Resumen. La transparencia informativa empresarial se ha caracterizado por la comunicación de materias financieras y en muchos casos ajustada a las regulaciones de cada país. Con el tiempo se han incorporado nuevas materias a divulgar, relacionadas con aspectos sociales, medioambientales y de gobernanza, además las buenas prácticas y estándares han llevado a las empresas a fortalecer la divulgación voluntaria. Este estudio revisa qué aspectos se están divulgando desde la plataforma web de 19 empresas cotizadas argentinas. Entre los resultados se observa que estas compañías cuentan con los índices más bajos de información, pero se destaca una interesante presencia de reportes medioambientales, códigos de éticas e informes de auditores externos y la funcionalidad en el uso del sitio web. Este estudio contribuye con información de interés sobre la comunicación que favorece el diálogo digital cada día más necesario

Abstract. Corporate information transparency has been characterized by the communication of financial matters and in many cases adjusted to the regulations of each country. Over time, new matters have been incorporated to be disclosed, related to social, environmental, and governance aspects, and good practices and standards have led companies to strengthen voluntary disclosure. This study reviews what aspects are being disclosed from the web platform of 19 listed companies in Argentina. The results show that these companies have the lowest rates of information, but there is an interesting presence of environmental reports, codes of ethics, and external auditors' reports and functionality in the use of the website. This study contributes with interesting information on communication that favors the increasingly necessary digital dialogue.

ABSTRACT This study aimed to analyze the association between Internal Control Weaknesses (or Internal Control Deficiencies - ICDs) and Audit Quality (AQ). The article fills a gap in the national literature, as it provides evidence of an association between reported ICDs and the main AQ proxies. The study is relevant because it evinces the lack of contemporary association between reported ICDs and the AQ of listed Brazilian companies, but found a lagged association between these variables. Unlike prior studies, it was observed that the ICDs reported in the previous year can function as an Audit Red Flag in the current year, thus contributing to risk assessment by accountants, auditors, members of governance and audit committees, and regulators. The study, documentary and descriptive, with a quantitative approach, analyzed data from a sample of 257 companies listed on the Brazil Stock Exchange and Over-the-Counter Market (Brasil, Bolsa, Balcão [B3]) in the period 2010-2018. Data were assessed using regression models with panel data, logistic and negative binomial. The results showed that, although there are significant differences between the AQ proxies for companies that reported ICD and those that did not, there is no contemporary and statistically significant association between ICD disclosure and AQ proxies. However, it was observed that audit delay and the probability of being involved in an Administrative Sanctioning Procedure (ASP) are associated with the number of ICDs reported in the previous year. or AQ. . (AQ) literature variables studies accountants auditors committees regulators descriptive approach 25 OvertheCounter Over Counter Brasil, Brasil (Brasil Bolsa B3 B [B3] 20102018. 20102018 2010 2018. 2018 2010-2018 binomial not However ASP (ASP (AQ 2 [B3 2010201 201 2010-201 [B 201020 20 2010-20 20102 2010-2 2010-

RESUMO O objetivo deste estudo foi analisar a associação entre as Deficiências de Controles Internos (DCIs) e a Qualidade de Auditoria (QA). O artigo preenche uma lacuna na literatura nacional, pois apresenta evidências de associação entre as Deficiências de Controles Internos reportadas e as principais proxies de QA. O estudo é relevante porque evidencia a inexistência de associação contemporânea entre as DCIs reportadas e a QA das empresas brasileiras negociadas em bolsa de valores, mas verificou uma associação defasada entre essas variáveis. Diferente dos estudos anteriores, observou-se que as DCIs reportadas no ano anterior podem funcionar como uma Red Flag de Auditoria no ano corrente, contribuindo assim com a avaliação de risco dos contadores, auditores, membros de comitês de governança e da auditoria e reguladores. O estudo, documental e descritivo, com abordagem quantitativa, analisou dados de uma amostra de 257 empresas negociadas na Brasil, Bolsa, Balcão (B3) no período de 2010-2018. Os dados foram avaliados a partir de modelos de regressão com dados em painel, logístico e binomial negativo. Os resultados evidenciaram que, apesar de existirem diferenças significativas entre as proxies de QA das empresas que reportaram DCIs e as que não o fizeram, não há associação contemporânea e estatisticamente significativa entre a divulgação de DCIs e as proxies de QA. Entretanto, observou-se que o audit delay e a probabilidade de envolvimento em um Processo Administrativo Sancionador (PAS) estão associados à quantidade de DCIs reportadas no ano anterior. (DCIs . (QA) nacional valores variáveis anteriores observouse observou se corrente contadores auditores reguladores descritivo quantitativa 25 Brasil Bolsa B3 B (B3 20102018. 20102018 2010 2018. 2018 2010-2018 painel negativo fizeram Entretanto PAS (PAS (QA 2 (B 2010201 201 2010-201 201020 20 2010-20 20102 2010-2 2010-

ABSTRACT This article analyzes the leader's management style effect on the relationship between personal factors and role conflict in the internal audit function. It sheds light on the factors per se regarding the presence of role conflict in internal audit, addressing the effects that various management styles of the audit leader can cause in the relationship previously addressed in the literature between personal characteristics and role conflict. Evidence shows that the skills and expertise of leading internal audit executives impact the role played by internal auditors, becoming major insights to be analyzed and understood when delimiting the internal audit function. This article contributes to grasping the impact that aspects at a personal, professional, and interaction level in the management hierarchy in companies can have on the internal audit function. A survey was used involving 218 internal auditors certified by the Institute of Internal Auditors of Brazil (Instituto dos Auditores Internos do Brasil [IIA Brasil]), working in the internal audit area and with active profiles on the professional networking platform LinkedIn. Use of multiple linear regression for data analysis. Personal factors encompass the independence and expertise of internal auditors. Role conflict comprises three dimensions: demand from the organization vs. the auditor profession; auditing vs. consulting; and personal values vs. professional expectations. Management style measures the behavior of immediate superiors in the dimensions of task, relationship, and situational context. As results and contributions, it was evidenced that internal auditor’s commitment to independence and expertise have a negative influence on role conflict. A management style with behaviors aimed at relationships between individuals, carrying out tasks, or adapting to situations, on the part of immediate superiors, contributes to reducing the level of role conflict in the internal audit function. leaders s function 21 Instituto IIA Brasil, , Brasil]) LinkedIn analysis vs profession consulting expectations task context contributions individuals tasks situations 2 Brasil]

RESUMO Este artigo analisa o efeito do estilo de gestão do líder na relação entre os fatores pessoais e o conflito de papéis na função da auditoria interna. Lança-se luz sobre os fatores per se da presença de conflito de papéis na auditoria interna, abordando os efeitos que diferentes estilos de gestão do líder da auditoria podem ocasionar na relação precedentemente já investigada na literatura entre características pessoais e o conflito de papéis. As evidências demonstram que as habilidades e expertise de executivos líderes da auditoria interna impacta o papel exercido pelos auditores internos, tornando-se insights importantes de serem analisados e compreendidos ao delimitar a função da auditoria interna. Este artigo contribui com a compreensão do impacto que aspectos a nível pessoal, profissional e de interação na hierarquia de gestão nas empresas podem ocasionar na função da auditoria interna. Foi usada pesquisa survey envolvendo 218 auditores internos certificados pelo Instituto dos Auditores Internos do Brasil (IIA Brasil), atuantes na área de auditoria interna e com perfis ativos na plataforma de contatos profissionais LinkedIn. Utilização de regressão linear múltipla para a análise dos dados. Os fatores pessoais englobam a independência e expertise dos auditores internos. O conflito de papéis contempla três dimensões: demanda da organização vs. profissão de auditor; auditoria vs. consultoria; e valores pessoais vs. expectativas profissionais. O estilo de gestão mensura o comportamento dos superiores imediatos nas dimensões de tarefa, relacionamento e contexto situacional. Como resultados e contribuições, evidenciou-se que o compromisso com a independência e a expertise dos auditores internos têm influência negativa no conflito de papéis. Um estilo de gestão com comportamentos direcionados ao relacionamento entre os indivíduos, à realização das tarefas ou adaptativo às situações, por parte dos superiores imediatos, contribui para reduzir o nível de conflito de papéis na função da auditoria interna. Lançase Lança tornandose tornando pessoal 21 IIA Brasil, , Brasil) LinkedIn dados vs auditor consultoria tarefa situacional contribuições evidenciouse evidenciou indivíduos situações 2

Resumen La educación superior, además de desempeñar un papel social fundamental, está intrínsecamente ligada al desarrollo económico de un país. La reciente crisis mundial causada por la pandemia del coronavirus ha tenido un fuerte impacto en el sistema educativo, como se refleja en la reducción del 8,61% del presupuesto público para la educación en Brasil para el año 2021 en comparación con los valores de 2020. Este hecho ha agravado aún más un escenario ya existente de desmantelamiento de la educación pública. La identificación de instituciones ineficientes, con problemas en la asignación de recursos públicos, se presenta como una alternativa para iniciar un proceso de mejora del sector público. Este trabajo propone evaluar la eficiencia de las universidades federales brasileñas en el período de 2017 a 2021 a través de la aplicación de indicadores de desempeño definidos por el Tribunal de Cuentas de la Unión para las instituciones de enseñanza superior, utilizando la metodología DEA con enfoque en los indicadores de output, establecer una clasificación de las unidades evaluadas y determinar las eficientes e ineficientes. A través del estudio realizado, es posible conjeturar que la pandemia del COVID-19 ha impactado en la eficiencia de las universidades federales brasileñas, que han presentado una reducción del 0,95% en su promedio entre los años 2019 y 2021. Además, otra percepción importante es el desempeño de las universidades de la región Norte del país, que tienen el mejor coeficiente de eficiencia promedio entre todas las regiones. superior fundamental país educativo 861 8 61 8,61 202 2020 pública ineficientes públicos 201 output realizado COVID19 COVID 19 COVID-1 095 0 95 0,95 Además regiones 86 6 8,6 20 COVID1 1 COVID- 09 9 0,9 8, 2 0,

Abstract Higher education, in addition to playing a fundamental social role, has its performance intrinsically linked to the economic development of a country. The recent global crisis caused by the coronavirus pandemic has had a strong impact on the educational system, such as the 8.61% reduction in the public budget allocated to education in Brazil for the year 2021 when compared to 2020 figures. This fact further aggravated an already existing scenario of dismantling public education. The identification of inefficient institutions, with problems in the allocation of public resources, is presented as an alternative to start an improvement process for the development of the public sector. This article proposes to evaluate the efficiency of Brazilian federal universities, from 2017 to 2021, through the application of performance indicators defined by the Federal Court of Auditors for Higher Education Institutions in the DEA methodology with a focus on output indicators, establish a a of the evaluated units, and to determine the efficient and the inefficient ones. Through this study, it is possible to conjecture that the COVID-19 pandemic impacted the efficiency of Brazilian federal universities, which presented a reduction of 0.95% in its average between the years 2019 and 2021, in addition, another important perception is the performance of universities in the North region of the country, which has the best average efficiency coefficient among all regions. role country system 861 8 61 8.61 202 figures institutions resources sector 201 units ones study COVID19 COVID 19 COVID-1 095 0 95 0.95 regions 86 6 8.6 20 COVID1 1 COVID- 09 9 0.9 8. 2 0.

Resumo A educação superior, além de desempenhar um fundamental papel social, tem seu desempenho intrinsecamente ligado ao desenvolvimento econômico de um país. A recente crise mundial provocada pela pandemia de coronavírus trouxe fortes impactos para o sistema educacional, como a redução de 8,61% do orçamento público destinado à educação no Brasil para o ano de 2021 quando comparado aos valores de 2020. Fato que agravou ainda mais um cenário já existente de desmantelamento da educação pública. A identificação de instituições ineficientes, com problemas de alocação de recursos públicos, se apresenta como alternativa de início de um processo de melhoria para o desenvolvimento do setor público. Este trabalho se propõe a avaliar a eficiência das universidades federais brasileiras, no período de 2017 a 2021, através da aplicação de indicadores de performance definidos pelo Tribunal de Contas da União para Instituições de Ensino Superior na metodologia DEA com foco nos indicadores de saída, além de estabelecer uma classificação das unidades avaliadas, e determinar as eficientes e as ineficientes. Através do estudo realizado, é possível conjecturar que a pandemia de COVID-19 impactou a eficiência das universidades federais brasileiras, pois estas apresentaram uma redução de 0,95% em sua média entre os anos de 2019 e 2021; além disso, outra percepção importante é o desempenho das universidades da região Norte do país, que possuem a melhor média de coeficiente de eficiência dentre todas as regiões. superior social país educacional 861 8 61 8,61 202 2020 pública ineficientes públicos brasileiras 201 saída avaliadas realizado COVID19 COVID 19 COVID-1 095 0 95 0,95 disso regiões 86 6 8,6 20 COVID1 1 COVID- 09 9 0,9 8, 2 0,

Abstract This article examines the learning process of candidates in public selection exams for tax auditors in Brazil. Articulating cognitive theories of culture with anthropological studies of the state and its institutions, the author proposes the concept of a cultural model of civil service to explicate the standardized values and behaviours related to the bureaucratic-administrative practice that these institutions seek to instil in their agents. The aim is to show how the recruitment of a bureaucratic elite involves the incorporation of social representations concerning the role of state officials and the governmental legitimacy exercised in performing their function as auditors, even before the effective entry of these candidates into government institutions. The data is taken from ethnographic research conducted between 2015 and 2017 in Rio de Janeiro state, Brazil, which included participant observation in the classes of two preparatory courses for public selection exams. Brazil bureaucraticadministrative administrative agents 201 20 2

Resumo Este artigo examina o processo de aprendizado de candidatos aos concursos públicos para auditor fiscal no Brasil. A partir de uma articulação entre teorias cognitivas da cultura e os estudos antropológicos sobre o estado e suas instituições, propõe-se o conceito de modelo cultural de serviço público para qualificar os valores e comportamentos padronizados relacionados ao fazer burocrático-administrativo que as instituições buscam impor aos seus agentes. Pretende-se mostrar como o recrutamento de uma elite burocrática envolve a incorporação de representações sociais sobre o papel dos agentes estatais e sobre a legitimidade governamental que estes exercem na função de fiscais, antes mesmo da efetiva entrada desses sujeitos nas instituições governamentais. Os dados são derivados de uma pesquisa etnográfica, conduzida entre os anos de 2015 e 2017 no Estado do Rio de Janeiro, Brasil, em que as aulas de dois cursos preparatórios para concursos públicos foram acompanhadas através de observação participante. Brasil propõese propõe se burocráticoadministrativo burocrático administrativo Pretendese Pretende fiscais governamentais etnográfica 201 Janeiro participante 20 2

RESUMEN Nuestro estudio tiene como objetivo investigar el impacto de las juntas en la divulgación ambiental de las empresas. La muestra estuvo compuesta por 1.037 empresas de Australia, Canadá, Irlanda, Nueva Zelanda, Reino Unido y Estados Unidos, entre 2015 y 2018 Los resultados revelan que el porcentaje de auditores independientes, el tamaño del directorio y la presencia del comité de sustentabilidad influyen positivamente en la divulgación ambiental. Nuestros hallazgos muestran que una mayor diversidad en la junta es un factor importante para que las empresas divulguen más información sobre sus emisiones. Concluimos que las empresas deben prestar la mayor atención a las características de sus consejos de administración, ya que esto determina el compromiso de las empresas con los temas ambientales. Esta investigación presenta un índice de divulgación ambiental que es menos susceptible al lavado verde. Los resultados también traen contribuciones a la Teoría de la Dependencia de los Recursos y la Teoría de la Agencia. 1037 1 037 1.03 Australia Canadá Irlanda Zelanda Unidos 201 independientes emisiones administración ambientales verde Agencia 103 03 1.0 20 10 0 1. 2

ABSTRACT Our study investigates the impact of the board of directors’ attributes on companies’ environmental disclosure. The sample comprised 1,037 companies from Australia, Canada, Ireland, New Zealand, the United Kingdom, and the United States between 2015 and 2018. The results reveal that the percentage of independent auditors, board size, and the presence of the sustainability committee positively influence environmental disclosure. Our findings show that greater diversity on the board is an important factor for companies to disclose more information on their emissions. We conclude that companies should pay greater attention to the characteristics of their boards of directors, as this determines their engagement in environmental issues. This research presents an environmental disclosure index that is less susceptible to greenwashing. The results also bring contributions to the resource dependence theory and agency theory. directors 1037 1 037 1,03 Australia Canada Ireland Zealand Kingdom 201 2018 auditors size emissions issues greenwashing 103 03 1,0 20 10 0 1, 2

RESUMO Nosso estudo tem como objetivo investigar qual é o impacto dos atributos do conselho de diretores na divulgação ambiental das empresas. A amostra foi composta por 1.037 empresas da Austrália, Canadá, Irlanda, Nova Zelândia, Reino Unido e Estados Unidos, entre 2015 e 2018. Os resultados revelam que a porcentagem de auditores independentes, o tamanho do conselho e a presença do comitê de sustentabilidade influenciam positivamente a divulgação ambiental. Nossos achados mostram que maior diversidade no conselho é um fator importante para que as empresas divulguem mais informações de suas emissões. Nós concluímos que as empresas devem dar maior atenção às características de seus conselhos de diretores, porque isso determina o engajamento das empresas às questões ambientais. Esta pesquisa apresenta um índice de divulgação ambiental menos suscetível a greenwashing. Os resultados também trazem contribuições para a Teoria da Dependência de Recursos e Teoria da Agência. 1037 1 037 1.03 Austrália Canadá Irlanda Zelândia Unidos 201 2018 independentes emissões ambientais greenwashing Agência 103 03 1.0 20 10 0 1. 2

PURPOSE: The aim of this study was to analyse the key audit matters (KAMs) being reported in South Africa by assessing 356 Johannesburg Stock Exchange (JSE)-listed entities' audit reports from 2017 to 2020, which entailed 1424 audit reports and 2903 KAM disclosures DESIGN/METHODOLOGY/APPROACH: The study assessed the impact and inter-relationship of three determinants (financial year, audit firm type and industry category) on the type of KAMs disclosed, total KAMs disclosed, the number of entity- and account-level KAMs and the readability of KAM disclosures. Qualitative content analysis was used to identify the core KAM themes and classifications FINDINGS/RESULTS: The findings suggest the most common KAM disclosures are related to business combinations and impairments of goodwill, followed by measurement and impairment considerations for nonfinancial assets. Key audit matters disclosed predominantly have a micro-level focus on core account-level issues. Differences in KAM disclosures between Big 4 and non-Big 4 firms are not that pronounced, which signals an increased market credibility perception for second-tier firms. The Flesch average reading score indicates that KAM disclosures are complex and difficult to read. This is concerning because the KAM disclosures are in place to facilitate greater transparency for stakeholders. However, the technical nature of financial statements may mean that only users with an understanding of accounting, finance and economics will derive value from KAM disclosures PRACTICAL IMPLICATIONS: This research will be relevant for standard-setters, regulators and users of audit reports interested in how ISA 701 is being implemented and the state of KAM disclosures in an emerging economy ORIGINALITY/VALUE: Barring only some exceptions, relatively little is known about the auditors' expanded reporting requirements in a South African context

PURPOSE: Litigation against auditors has augmented as the number of corporate failures increased over the past decades. A failure to exercise professional scepticism has been cited as one of the main contributing factors to audit failure. This research establishes a link between professional scepticism and emotional intelligence (EI). Credence is given to the design of interventions promoting the development of auditor EI with the view of combating the incidence of audit failure DESIGN/METHODOLOGY/APPROACH: A sample of United States (US) judicial opinions was examined where professional scepticism of auditors was considered. A dual coding system was applied where process elements of professional scepticism and components of emotional intelligence were identified and linked FINDINGS/RESULTS: A significant overlap between elements of professional scepticism and facets of emotional intelligence was indicated, especially those of self-assessment, conscientiousness, organisational awareness, communication skills, leadership and managing influence PRACTICAL IMPLICATIONS: Emotional intelligence competencies become part of the resources available to the auditor, which may be used to exercise their professional scepticism. Interventions designed to enhance auditor emotional intelligence may positively impact the levels of professional scepticism demonstrated, ultimately aiding in lowering the incidence of audit failure ORIGINALITY/VALUE: This research offers a new process perspective of professional scepticism which has been adapted from the works of seminal authors in the field. Using the data sample, the incidences of overlap between emotional intelligence and the process steps of professional scepticism are identified and categorised within this framework. This research contributes to the body of empirical research on emotional intelligence in the auditing field