Efeito da prestação conjunta de serviços de auditoria e não auditoria na qualidade da asseguração externa das divulgações de sustentabilidade
DOI:
https://doi.org/10.1590/Palavras-chave:
divulgações de sustentabilidade, qualidade da asseguração externa, provedores, auditoresResumo
A asseguração externa das divulgações de sustentabilidade desempenha um papel fundamental na verificação da confiabilidade e integridade das informações corporativas, sendo realizada por profissionais independentes. Este estudo tem por objetivo investigar o efeito da prestação conjunta de serviços de auditoria e não auditoria na qualidade da asseguração externa. Utilizando um conjunto de dados em painel das empresas brasileiras de capital aberto que asseguraram suas divulgações de sustentabilidade entre 2012 e 2021, examinou-se, especificamente, o efeito da experiência e competência técnica, derivado dos serviços tradicionais de auditoria financeira, na qualidade de asseguração externa das divulgações de sustentabilidade. Os resultados indicam que a prestação conjunta desses serviços tem efeito negativo na qualidade da asseguração externa, sugerindo que conflitos de interesse entre a firma de auditoria e a empresa relatora podem comprometer a independência do provedor. Este estudo contribui com a literatura existente, proporcionando evidências que apoiam a perspectiva crítica sobre a adoção voluntária da asseguração externa das divulgações de sustentabilidade, um tema pouco explorado nacionalmente. Além disso, há significativas implicações práticas para profissionais e reguladores da área contábil, fomentando as discussões sobre a necessidade de desenvolver normas e padrões específicos que melhorem a qualidade da asseguração externa de sustentabilidade, bem como de aprimorar o conhecimento profissional em sustentabilidade.
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