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Publication
Determinantes e Metodologias de ensino da Garantia de Fiabilidade no Relato integrado
| Name: | Description: | Size: | Format: | |
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| 2.8 MB | Adobe PDF |
Abstract(s)
A exigência de mudanças nos relatórios divulgados pelas empresas originou o surgimento do Relato Integrado, o qual providencia informação relativa à avaliação de riscos e ao potencial crescimento de valor no futuro, influenciando a gestão do risco e a auditoria. O Relato Integrado engloba informação financeira que é obrigatoriamente sujeita a auditoria, e informação não financeira que poderá, de forma voluntária, ser sujeita a uma análise de garantia de fiabilidade. Surge assim a necessidade de novas estruturas de elaboração de relatórios de garantia de fiabilidade por forma a assegurar a conformidade e confiabilidade da informação divulgada. Desta forma, a motivação e relevância deste estudo situa-se ao nível da Garantia de Fiabilidade no Relato integrado (GFRI) como vetor de incremento de legitimidade e confiabilidade.
O objetivo do estudo consiste em rever o campo de estudo da GFRI, desenvolver conhecimento sobre a literatura associada, sobre o conteúdo e determinantes da divulgação da informação e apresentar um modelo de ensino do tema no ensino superior. Esta tese pretende apresentar à comunidade académica uma visão global do tema em apreço enquadrado quer nas empresas quer na academia. A abordagem metodológica desenvolve um estudo qualitativo da literatura relevante, um estudo qualitativo de análise de conteúdo dos Relatórios de GFRI com um subsequente estudo quantitativo para analise dos determinantes da divulgação da informação e conclui com o desenvolvimento de um modelo de ensino no ensino superior. Os resultados do estudo indicam que este é um tema recente e com crescente interesse pela academia, que a sua implementação no relato das empresas é também crescente com mais de metade das empresas a divulgarem a informação de forma voluntária. A contribuição do estudo consiste num melhor conhecimento acerca dos relatórios de garantia de fiabilidade, da literatura relacionada, dos determinantes para a sua emissão e da inclusão da temática nos currículos das universidades, que poderá conduzir a uma melhor análise e consequente tomada de decisões sobre esta matéria para investidores, reguladores, auditores, profissionais e académicos.
The demands for change in corporate reporting lead to the emergence of Integrated Reporting – IR, that provides information concerning risk evaluation and potential future value growth, influencing risk management and audit. Integrated reporting includes financial information that is mandatory subject to audit, and non-financial information that can be subjected to assurance analysis in a voluntary basis, leading to the need for new assurance frameworks to assure the compliance of integrated information. Therefore, the motivation and relevance of this research is at the level of assurance on integrated reporting in order to increase its legitimacy and reliability. The aim of the study is to review the field of assurance on integrated reporting (AIR), to develop insights into how assurance on integrated reporting research is developing, to develop knowledge about content and determinants of the information disclosure and to present a teaching model for hight education. This study intends to provide the scholarly community with a global vision of the studied subject in academy and in the companies. The methodological approach develops a qualitative study of the relevant literature, a qualitative content analysis of Integrated Reporting Assurance followed by a quantitative study to analyse the determinants of the information disclosure and is concluded with the presentation of a teaching model to universities. The results of the study show that this is a subject in early stage and with a grow interest in academy, that the implementation in companies is increasing with more than half of companies disclosing this kind of non-mandatory information. The contribution of the study consists on a higher knowledge on integrated reporting assurance, on related literature, the determinants that lead to the disclosure of the information, and to the increase on the inclusion of the subject on the curricula of hight education that could conduct to better analysis and decisions on this subject for academics, practioners, auditors and regulators.
The demands for change in corporate reporting lead to the emergence of Integrated Reporting – IR, that provides information concerning risk evaluation and potential future value growth, influencing risk management and audit. Integrated reporting includes financial information that is mandatory subject to audit, and non-financial information that can be subjected to assurance analysis in a voluntary basis, leading to the need for new assurance frameworks to assure the compliance of integrated information. Therefore, the motivation and relevance of this research is at the level of assurance on integrated reporting in order to increase its legitimacy and reliability. The aim of the study is to review the field of assurance on integrated reporting (AIR), to develop insights into how assurance on integrated reporting research is developing, to develop knowledge about content and determinants of the information disclosure and to present a teaching model for hight education. This study intends to provide the scholarly community with a global vision of the studied subject in academy and in the companies. The methodological approach develops a qualitative study of the relevant literature, a qualitative content analysis of Integrated Reporting Assurance followed by a quantitative study to analyse the determinants of the information disclosure and is concluded with the presentation of a teaching model to universities. The results of the study show that this is a subject in early stage and with a grow interest in academy, that the implementation in companies is increasing with more than half of companies disclosing this kind of non-mandatory information. The contribution of the study consists on a higher knowledge on integrated reporting assurance, on related literature, the determinants that lead to the disclosure of the information, and to the increase on the inclusion of the subject on the curricula of hight education that could conduct to better analysis and decisions on this subject for academics, practioners, auditors and regulators.
Description
Keywords
Relato Integrado Garantia de Fiabilidade no Relato integrado Determinantes Ensino Superior Challenge Learning Method