BASE - Revista de Administração e Contabilidade da Unisinos

Efeito do gerenciamento de resultados sobre o audit report lag: evidências de empresas brasileiras

João Paulo de Assis Valadares — 2025-08-06

O presente trabalho buscou responder à seguinte questão de pesquisa: Qual a relação entre audit report lag e o gerenciamento de resultados nas empresas listadas na B3? Para tanto, como o gerenciamento de resultados nas empresas não é diretamente observável, este estudo utilizou o modelo de Jones e Jones modificado com alterações propostas por Collins, Pungaliya e Vijh (2017) e Kothari et al. (2005) para estimar os accruals discricionários. Para investigar a relação entre gerenciamento de resultados e audit report lag, foi utilizados duas ténicas de análise: o Propensity Score Matching e elaborado um modelo de dados em painel com dados das empresas brasileiras listadas na B3 de 2010 a 2019. Após estimado o modelo de regressão final e aplicação do PSM, verificou-se que cinco variáveis se mostraram estatisticamente significativas para explicar o audit report lag: accruals discricionários, tamanho da empresa, ser auditada por uma Big4, relatório com ressalva e contratação de serviços de auditoria. Concluiu-se que, quanto maior o nível de gerenciamento de resultados de uma empresa, mais tempo o auditor levará para finalizar seus trabalhos, podendo a empresa com maiores níveis de acumulação ter uma chance de até 19% maior de estar entre as empresas que demoram mais para receber seu relatório de auditoria. Além dessa, ser auditado por uma Big4, ter um relatório com ressalva e contratar serviços de não auditoria, podem também aumentam o tempo que a auditoria precisa para entregar seu relatório. Adversamente, o tamanho da empresa auditada é capaz de influenciar negativamente (diminuir) o prazo despendido para concluir o serviço da auditoria independente. De acordo com as evidências apresentadas neste trabalho, os relatórios contábeis com menor atraso possuem maior conteúdo informacional do que aqueles com maior atraso.

SWIMMING ON THE SURFACE OR DIVING DEEP

Carolina Schneider Bender — 2025-08-06

Prime is a piece of information accessed before that unconsciously affects decision-making. Priming aspects to consider in the decision-making process can affect product search behavior. Past research studied information-seeking online under different approaches. Among these approaches is the breadth-depth dilemma on human behavior. This research aims to investigate how the emphasis on aspects to be considered in the purchasing decision-making process affects the subsequent information search behavior. We investigated the search behavior using an adaptation of the process-tracing research from the web. A between-subjects experiment using a scenario-based task was designed to carry out the goal of this research. A video about important aspects to consider when choosing a product - a personal computer - was used as priming. The results show that priming was affecting the breadth but not the depth of the online search. Not primed subjects used a more depth strategy, while primed ones followed a mixed breadth-depth strategy. Primed subjects made breadth switches on the second level of the website's hierarchical structure, consistent with a high elaboration and non-compensatory decision-making strategy. We also identified that priming increases the effort on the information search behavior.

INFLUENCE OF THE PROJECT MANAGER'S LEADERSHIP STYLES ON THE WORK ENGAGEMENT MEDIATED BY SENSE OF BELONGING

Luciano Ferreira da SILVA — 2025-08-06

This paper aimed to evaluate the influence of project managers' leadership styles on work engagement mediated by people's sense of belonging. The techniques of Confirmatory Factor Analysis and Structural Equation Modelling were adopted to test the measurement and structural models. Mediation models were tested using Maximum Likelihood estimation handling Bootstrap with 5,000 resamples. The software adopted was Jasp 0.17.12 version. The results show that sense of belonging mediates the relationship between leadership and work engagement of the project team. Transformational leadership is the leadership style that promotes greater engagement, and the sense of belonging has a strong influence on this relationship. Results show the negative effect of transactional leadership, which is more focused on tasks, and this type of leadership reduces work engagement. Situational leadership did not obtain adequate results, and the ambiguity of situational leadership generates noise to understanding the direct and mediated effect. The sense of belonging acting as a mediator suggests that while transformational leadership has a positive and direct effect to work engagement, transactional has a negative effect on engagement behavior. Furthermore, the sense of belonging is a variable that can be seen as offering a substantial explanatory path for work engagement in a project context. Situational leaders must have the skills to accept and translate the ambiguous role to conduct members.

Affordance and Strategizing: a Possible Relationship from the Perspective of Sociomateriality

Rosalia Aldraci Barbosa Lavarda — 2025-06-09

Interactions between humans and non-humans are permanent in organizational life, during the performance of a company's activities, and it is relevant for this study to approach the concept of affordance related to strategy as practice or strategizing. The intersection of these approaches is allied to the perspective of sociomateriality, a perspective that describes the inseparability between the social and the material. The goal of this study was to understand how affordance occurs in production strategizing, considering the perspective of sociomateriality. We adopted the qualitative methodology through the case study method. As data collection techniques we adopted direct observation, semi-structured interviews and documentary files. Data were analyzed using the pattern comparison technique, in order to identify converging elements between theory and practice, combined with analysis of the interviewees' narratives. As a result, we found significant relationships between affordance and strategizing, which stem from socio-material interactions. This study contributes with a practical approach to the influence that the interaction between human and non-human agents have when carrying out strategic practices, in which affordance situations occur, which can facilitate or inhibit certain practices (strategic or not) in the studied organization.

CORPORATE GOVERNANCE IN THIRD SECTOR ORGANIZATIONS: SYSTEMATIC LITERATURE REVIEW

Claudio Piontkewicz — 2025-08-06

Esta pesquisa tem como objetivo apresentar o estado atual da produção científica sobre Governança Corporativa nas Organizações do Terceiro Setor (OTS) na área de administração. Por meio da revisão sistemática da literatura, buscamos as principais perspectivas e tendências dos estudos de governança nas OTS. As buscas foram efetuamos nos periódicos da Ebsco, Scopus, Springer, por atenderam aos critérios metodológicos e que obtiveram maior retorno de artigos. Na análise identificamos as principais perspectivas teóricas, os mecanismos de governança e os contextos empíricos das principais publicações. A partir dos pressupostos das diferentes perspectivas teóricas, fundamentamos na literatura que essas múltiplas diferenças, tendem a ser combinadas e comparadas para ‘entender’ a Governança nas OTS. Como contribuição podemos considerar a sistematização das teorias mais recorrentes e a identificação e dos mecanismos de governança nas OTS, que corroboram com os princípios e as boas práticas de gestão.

SIM, UMA IMAGEM VALE MAIS QUE MIL PALAVRAS: A COMUNICAÇÃO CROSS-MEDIA PERSUASIVA PARA ADOLESCENTES

Ana Cristina Munaro — 2025-08-06

Em contexto de grande exposição à conteúdos publicitários em uma variedade crescente de mídias que os consumidores usam hoje, é difícil determinar qual estilo de conteúdo efetivamente atrairá a atenção dos consumidores. Nesse cenário, o estudo investiga qual estrutura persuasiva, sendo argumentativa, narrativa e/ou visual, gera respostas atitudinais mais positivas no público adolescente, por meio de comunicação cross-media. O estudo empírico testou 4 hipóteses em 3 experimentos de design between-subjects. Os experimentos 1 e 2 demonstraram que as respostas atitudinais não foram significativas para os estilos persuasivos argumentativo e narrativo na comunicação de produto de baixo envolvimento. O experimento 3 comprova a efetividade da persuasão visual em modelo mediado pelo envolvimento ao meio/mensagem, sinalizando vantagem sobre a estrutura persuasiva argumentativa e narrativa. O estudo relata o processo experimental adotado, com intuito de esclarecer como estudos hipotético-dedutivos visam falsear as hipóteses. Gerencialmente, a pesquisa contribui para as definições de estratégias comunicacionais cross-media destinada à adolescentes.

Uncovering the Knowledge Networks in Innovation Research:

Tainá Alves Townsend — 2025-08-06

Over the years, research on knowledge and innovation networks has been conducted in various directions and from various perspectives. With the volume of published studies, especially in the last decade, the challenges of understanding the field as a whole have increased. The aim of this study was to identify research topics on knowledge and innovation networks using topic modeling. We derived 50 research topics by applying the Latent Dirichlet Allocation (LDA) model, which is the most popular topic modeling algorithm in scientific studies. Our sample consisted of the abstracts of 6,746 articles on networks, knowledge, and innovation, extracted from Scopus and Web of Science, and published from 1985 to 2021. From these data, we explored topic trends over the years, identifying 21 hot topics, 21 cold topics, and 8 steady topics that could help drive future studies on knowledge and innovation networks.

The Orchestration Dynamics for Creating Urban Innovation Ecosystems

Bibiana Volkmer Martins — 2025-08-06

Many cities around the world have sought to become "cities of the future", betting on projects to create urban innovation ecosystems. Most of these projects bet on the orchestration of resources and actors, to transform the local urban reality. The aim of this study is to analyze how orchestration dynamics occur for the creation of urban innovation ecosystems. Therefore we used a procedural approach to study an emblematic case in Latin America, the Pacto Alegre. It is a project developed in the south of Brazil, where from the orchestration of local actors, it was possible to give life to an ecosystem dynamic in the city of Porto Alegre. Our study showed that the first dimension of orchestration that must be in action in projects to create ecosystems is the dimension of Agenda Setting, followed by Knowledge Mobility Management. The dimension of Coordination appears as a way to boost innovation and finally, appears the dimension of Management of the Appropriability of innovation, which is related to the generation of value from the materialization of the previous dimensions. Furthermore, we demonstrate that the role of the quadruple helix actors’ changes over time and according to the mobilized orchestration dimension. Universities and public entities have been shown to have a prominent role in orchestration when the agenda definition and mobilization dimensions occur. This article contributes to the literature on innovation ecosystems, demonstrating how the orchestration dynamics to create an urban innovation ecosystem happen and, for the orchestration literature, reveals the existence of a hierarchy of dimensions over time. For future studies, we suggest analyzing the orchestration dynamics in mature ecosystems, which thus have more than one cycle.

Política sobre Uso de Inteligência Artificial, Integridade Acadêmica e Antiplágio - BASE

Jefferson Marlon Monticelli — 2025-06-10

Editorial 06/2025

Jefferson Marlon Monticelli — 2025-06-09