A influência da probabilidade de fraude na qualidade da auditoria das empresas listadas na B3

Abstract

The objective of this study was to analyze how the risk of fraud in financial reports of publicly traded companies in Brazil influences audit quality. For this analysis, a regression model using panel data was employed. The methodology adopted was descriptive-inferential, quantitative, and based on secondary data. The sample consisted of 321 companies listed on the Brazilian Stock Exchange (B3), covering the period from 2010 to 2024. Based on the quantitative method, statistical techniques such as Pearson’s correlation and regression models were applied. The results indicated a positive but weak correlation between the probability of fraud and audit fees; without considering other factors, this is insufficient to influence audit fees. However, the regression analysis yielded a positive and significant result, albeit moderate, indicating that companies with a higher risk of fraud tend to require greater audit effort and, consequently, higher fees, thereby confirming the research hypothesis.