Um estudo sobre a percepção dos profissionais das áreas de contabilidade e controladoria sobre a lei Sarbanes-Oxley comparada com a legislação brasileira

• Ano de defesa: 2010
• Autor(a) principal: Silva, Valter da
• Orientador(a): Galegale, Napoleão Verardi
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Instituição de defesa: Pontifícia Universidade Católica de São Paulo
• Programa de Pós-Graduação: Programa de Estudos Pós-Graduados em Ciências Contábeis e Atuariais
• Departamento: Ciências Cont. Atuariais
• País: BR
• Palavras-chave em Português: Controle interno; Lei Sarbannes Oxley; Lei das Sociedades por Ações; Governança corporativa
• Palavras-chave em Inglês: Internal control; Sarbanes-Oxley Law; Joint Stock Association Law; Corporate management
• Área do conhecimento CNPq: CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS
• Link de acesso: https://tede2.pucsp.br/handle/handle/1766

Due to major scandals occurred in the financial market, mainly in America, the credibility of companies have become decisive to the operation of the stock market and every economic system worldwide. At the time of the scandals, the fragility of internal controls as well as the improper disclosure of information related to their financial reports became appallingly apparent. That led to the establishment of regulatory measures for corporate practices in order to obtain transparency regarding information disclosed to the public. The Sarbanes-Oxley Law is among those regulations. This Law, also known in business circles as SOX Law, is aimed to offer protection to investors against possible financial and accounting frauds. It affects especially open capital corporations that trade on the American stock exchange. That was one of the reasons for the research, that is to say, the fragility of the existing laws in Brazil and in the United States. Thus, the general objective of this study is to identify and analyze if the Sarbanes-Oxley Law improves internal controls of companies when compared to the Joint Stock Association Law, to the Brazilian Civil Code (6.404/76 up to date until 11.941/09 Law and 10.406/02) and to the Directions on Corporate Management of the Federal Securities Commission (CVM Brazil). When defining the initial methodology for this study, a decision to compose a review of the literature based on bibliographical findings and published articles, electronic media, thesis and dissertations, as well as documental analysis of the Laws was made aiming to theoretically support the research. In the second part of the methodology, a study was accomplished through a research about the perception of professionals in accounting and controlling areas, as to the improvement of internal controls in relation to the SARBANES-OXLEY Law. A questionnaire was prepared and submitted to some professionals from a company belonging to a multinational group in the automotive segment established in Brazil. That group was chosen because it has stocks traded at the Securities and Exchange Commission (SEC), thus it has to comply with the requirements of the SOX Law and Law 6.404/76 up to date until 11.941/09 Law, as well as with other laws required in Brazil. Survey and Escala Likert were the used methods. After gathering data from the questionnaires, they were systematized and analyzed in order to get to the results. Such results presented in this dissertation were found surprisingly positive. It was found that many Brazilian open capital corporations are already getting adapted to the good practices of Corporate Management established by CVM, and they are making use of standards of conduct well above those required by the referred law. Many requirements of the SOX Law are already active in Brazil, which leads to the conclusion that there are few changes to be made in order to promote the adaptation of the Law to the Brazilian scenery