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ARQUIMEDES DE JESUS MORAES ;RAERevista de Administração de Empresas 2017, 57 2




RAE - Revista de Administração de Empresas ISSN: 0034-7590 Fundação Getulio Vargas Brasil LOPO MARTINEZ, ANTONIO; DE JESUS MORAES, ARQUIMEDES RELATIONSHIP BETWEEN AUDITORS’ FEES AND EARNINGS MANAGEMENT RAE - Revista de Administração de Empresas, vol.
57, núm.
2, marzo-abril, 2017, pp.
148 -157 Fundação Getulio Vargas São Paulo, Brasil Available in: How to cite Complete issue More information about this article Journals homepage in Scientific Information System Network of Scientific Journals from Latin America, the Caribbean, Spain and Portugal Non-profit academic project, developed under the open access initiative 148 RAE-Revista de Administração de Empresas | FGV EAESP ARTICLES Submitted 03.14.2016.
Approved 10.13.2016 Evaluated by double blind review process.
Scientific Editor: Ricardo Rochamn DOI: RELATIONSHIP BETWEEN AUDITORS’ FEES AND EARNINGS MANAGEMENT Relação entre a remuneração dos auditores e o gerenciamento de resultados contábeis Relación entre la remuneración de los auditores y la gestión de resultados contables ABSTRACT This study investigates the relationship between audit fees and earnings management in the Brazilian market.
In response to the research question, we used a sample of 300 firms listed on the BM&FBovespa for which it was possible to identify the amount paid to the auditors, using data gathered from the Economatica® database and the website of the Brazilian Securities Commission (Comissão Brasileira de Valores Mobiliários [CVM]).
We analyzed the regressions with the aim of supporting or refuting the hypothesis that audit firms that charge less for their service tend to be more relaxed regarding earnings management by their client companies.
The results support this hypothesis.
The main contribution of this study is the possibility of stating that more aggressive earnings management occ...

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