DSpace Coleção:https://repositorio.ufms.br/handle/123456789/62362026-07-05T15:06:03Z2026-07-05T15:06:03ZA Influência da Independência e da Ética Profissional na Qualidade de Auditoriahttps://repositorio.ufms.br/handle/123456789/146152026-07-03T17:57:23Z2026-01-01T00:00:00ZTítulo: A Influência da Independência e da Ética Profissional na Qualidade de Auditoria
Abstract: This study aimed to analyze the perceptions of independent auditors regarding the relationship between professional ethics, conflicts of interest, independence, and audit quality, comparing professionals working in Big Four and non-Big Four audit firms. To achieve this objective, a quantitative, applied, and descriptive research approach was adopted through a survey involving 83 independent auditors working in Brazil. Data were collected using a structured questionnaire measured on a five-point Likert scale and analyzed through descriptive statistics, Cronbach's alpha coefficient, and the independent samples t-test.
The results revealed a high level of consensus among participants regarding the importance of professional ethics and independence for audit quality. The findings indicated that auditors working in non-Big Four firms perceive greater pressure related to meeting performance targets and deadlines, while the practical identification of conflicts of interest remains a challenge for auditors. Furthermore, artificial intelligence was perceived as a supportive tool capable of reducing operational errors and improving the efficiency of audit engagements, although it was not considered capable of replacing the auditor's ethical judgment and professional judgment.
It was concluded that audit quality depends on the interaction of ethical, organizational, and technological factors, with independence and professional ethics remaining fundamental pillars of the credibility of the auditing profession. As a contribution, this study expands the integrated understanding of these factors from the perspective of independent auditors, providing evidence that may support audit firms, regulatory bodies, and future research on audit quality.
Tipo: Trabalho de Conclusão de Curso2026-01-01T00:00:00ZINICIATIVAS SOCIAIS NO SETOR SIDERÚRGICO BRASILEIROhttps://repositorio.ufms.br/handle/123456789/145362026-06-26T01:12:16Z2026-01-01T00:00:00ZTítulo: INICIATIVAS SOCIAIS NO SETOR SIDERÚRGICO BRASILEIRO
Abstract: .
Tipo: Trabalho de Conclusão de Curso2026-01-01T00:00:00ZA INFLUÊNCIA DO ECO-CONTROL NA PRÁTICA DA CONTROLADORIA: UMA REVISÃO SISTEMÁTICA DA LITERATURAhttps://repositorio.ufms.br/handle/123456789/145292026-06-25T20:35:27Z2026-01-01T00:00:00ZTítulo: A INFLUÊNCIA DO ECO-CONTROL NA PRÁTICA DA CONTROLADORIA: UMA REVISÃO SISTEMÁTICA DA LITERATURA
Abstract: The present study addresses the influence of eco-control on management control practices and its relationship with sustainable corporate management. The objective of this research was to analyze how eco-control has been addressed in scientific studies, observing its application, benefits, and relationship with the environmental and economic performance of organizations. Regarding the methodological procedures, this study is characterized as qualitative and descriptive research, conducted using the PRISMA (Preferred Reporting Items for Systematic Reviews and Meta-Analyses) method. The search was performed in the Web of Science database, considering publications between the years 2015 and 2025. After the selection process and application of eligibility criteria, eight scientific articles were selected for analysis. The results showed that eco-control represents an important mechanism to integrate environmental and economic objectives into organizational management, contributing to the measurement of environmental indicators, support for decision-making, strengthening corporate transparency, and expanding the strategic role of management control. It is concluded that eco-control has relevant potential to strengthen sustainable practices in organizations, although there is still a limitation regarding the volume of available studies, indicating opportunities for future research in the area.
Tipo: Trabalho de Conclusão de Curso2026-01-01T00:00:00ZINTEGRAÇÃO DA METODOLOGIA STUTZER COM A TEORIA DE CARTEIRAS PARA OTIMIZAÇÃO DE PORTFÓLIOS FINANCEIROShttps://repositorio.ufms.br/handle/123456789/144802026-06-22T18:31:56Z2026-01-01T00:00:00ZTítulo: INTEGRAÇÃO DA METODOLOGIA STUTZER COM A TEORIA DE CARTEIRAS PARA OTIMIZAÇÃO DE PORTFÓLIOS FINANCEIROS
Abstract: The study aimed to investigate portfolio optimization with an emphasis on the Stutzer approach, analyzing its parsimony and efficiency in relation to other traditional methodologies, such as minimum variance portfolio and tangent portfolio.
Tipo: Trabalho de Conclusão de Curso2026-01-01T00:00:00Z