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This&nbsp;study verifies the most relevant skills of an Expert Accountant for the&nbsp;Promoters of Justice in the State Public Prosecutors and Accountants of Brazil. The expert accountant’s role is of paramount importance to prosecutors who use&nbsp;their knowledge to clarify facts, discover accounting fraud, and ensure the&nbsp;correct use of resources. In this work, a survey was carried out with the&nbsp;Prosecutors and the Accountants, through a questionnaire and data analysis,&nbsp;which point out thirteen skills most relevant to the Expert Accountant&nbsp;profession, identifying which of them our respondents believe are the most&nbsp;important, both from the point of view of the Prosecutors and of the&nbsp;Accountants. In the opinion of the Promoters of Justice, the skills that most&nbsp;influence are: technical flexibility, written communication and investigative&nbsp;ability. As for accountants, they are: deductive analysis, investigative&nbsp;ability, unstructured problem solving, and interviewing.

NCAF.2021.05.05.pdf

Original Research 

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The Most Relevant Skills of the Expert Accountant for the Promoters of Justice of the State Public Ministries and Accountants of Brazil

Corporate&nbsp;scandals that occurred before the Sarbanes-Oxley Act demonstrated weaknesses in&nbsp;the compliance environment, arising from the low level of involvement of the&nbsp;middle management with internal controls. Regarding middle management in the&nbsp;banking sector, which needs to monitor risks and ensure compliance with laws&nbsp;and regulations, no studies were found that correlated managers’ demographic&nbsp;variables with compliance and financial performance. Therefore, the objective&nbsp;of this research is to evaluate whether compliance mediates the effect of the&nbsp;demographic characteristics of intermediary managers on the financial&nbsp;performance of bank branches. We use the Generalised Structural Equation&nbsp;Modeling (gSEM) as a data analysis technique to determine whether compliance&nbsp;mediates managerial demographics on the financial performance of bank branches.&nbsp;The results suggest that compliance mediates managerial demographics on&nbsp;financial performance only for some demographic characteristics.

NCAF.2021.05.02.pdf

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Compliance Mediation between the Demographic Characteristics of Intermediate Management and the Financial Performance of Banking Branches

This&nbsp;research aimed to analyze whether companies that present greater tax&nbsp;aggressiveness have different levels of persistence of earnings components. We&nbsp;measured tax aggressiveness by two proxies:&nbsp;&nbsp;i) book-tax differences and ii) effective tax rates. The study period&nbsp;was between 2010 and 2016, involving Brazilian companies listed on B3. The Effective&nbsp;Tax Rate metric classified the most tax aggressive companies. The results&nbsp;showed that companies, when segregated by levels of tax aggressiveness, present&nbsp;differentiated earnings persistence in its components. It is noted that, in&nbsp;most tax-aggressive companies, tax profit becomes a determining factor for book&nbsp;income in the future period. This work contributes to the accounting literature&nbsp;by identifying the impact of taxation on the earnings quality, particularly in&nbsp;the earnings persistence, a fundamental requirement for greater managerial and&nbsp;tax predictability and a greater direction of value for companies.

The Study of Tax Aggressiveness and Earnings Persistence and its Components

NCAF.2020.04.01.xml

This work proposes to&nbsp;study Support Foundations that are private non-profit organizations which&nbsp;support public universities by managing their teaching, research and extension&nbsp;projects. These foundations are inserted as the Third Sector Institutions. The&nbsp;research targets verify if the compliance level affects the surplus probability&nbsp;of support foundations. The sample includes thirty-four support foundations.&nbsp;The accounting statements analyzed were the balance sheet; the deficit and/or&nbsp;surplus demonstration; the statement of changes in shareholders&rsquo; equity; the&nbsp;cash flow statement and the explanatory notes for the years 2014, 2015 and&nbsp;2016. The analysis was performed by a checklist, including 31 (thirty-one)&nbsp;items. It is important to highlight that the data estimation was developed&nbsp;using the logit estimator, on a robust error panel and was included time and state dummies. The results showed that 55% (fifty-five per cent) of the Support&nbsp;Foundations comply with the current legislation. Once foundations are according&nbsp;to the legislation, its surplus probabilities decrease.

sem.2020.06.01.pdf

SEM.2020.06.01.xml

The Effects of Compliance on the Results of Management of Support Foundations of Public Universities