https://repositorio.pucsp.br/jspui/handle/handle/1421 2026-04-04T19:18:28Z https://repositorio.pucsp.br/jspui/handle/handle/36277 Título: Percepções acerca da utilização das boas práticas de governança e implantação da LGPD em escritórios de contabilidade Abstract: This project presented a study within the scope of good governance practices in accounting firms, aiming to identify the perception of professionals in the area regarding the adoption of governance practices, linked to data security and implementation of the General Data Protection Law (LGPD). The study will be able to encourage professionals and accounting companies the need to carry out training and improvement in the themes, aiming to contribute with strategies and remedy existing gaps. The methodology used is characterized by its qualitative and exploratory nature, with the application of an online questionnaire to a group of specialists in the accounting area. The results showed that the survey respondents consider that good governance practices contribute to accounting companies, bringing several benefits, such as improvement in management and internal processes, but even reaching a large number of entrepreneurs, some of them have not yet implemented and do not sees improvements with adherence, even with the LGPD in force Tipo: Dissertação 2023-05-24T00:00:00Z https://repositorio.pucsp.br/jspui/handle/handle/30969 Título: Análise da legibilidade das notas explicativas das empresas do setor elétrico: das demonstrações contábeis do exercício de 2013 e 2021 Abstract: Accounting is a source of information. Users, usually from the corporate segment, for example, managers, investors, investment analysts, customers, government and everyone who requires economic and financial information. The explanatory notes gained greater relevance considering the volume of information disclosed in the financial statements. The IASB, EFRAG, FASB; the CPC, disclosed documents with the purpose of improving the quality of the information disclosed in the explanatory notes. This research demonstrates an analysis of the ease of reading and another analysis on the possibility of applying the concept of materiality to the information disclosed in the explanatory notes of the largest public company, in the Electric Energy segment, in the years 2013 and 2021. contributes to the presentation of methodology and the progress of accounting theory. According to the study carried out, materiality can be used as a tool to decide what information to disclose in explanatory notes. The Flesch formula was used to measure the readability index (ease of reading), statistical tests were applied, and the results obtained indicate that accounting narratives are classified as relatively difficult and difficult to read. To measure whether the company presented material information in the explanatory notes of its Financial Statements, the dichotomous index modified from the dichotomous index developed by Cooke (1992) was developed and used. The results show that between % of the information disclosed in the Financial Statements could have been excluded based on the established materiality. As a general consideration reached by this research, it is important to point out that while criteria for the calculation of materiality are not clearly established, little will be evolved regarding what information is actually relevant to be disclosed in the explanatory note Tipo: Dissertação 2022-11-11T00:00:00Z https://repositorio.pucsp.br/jspui/handle/handle/30883 Título: Os principais indicadores econômico-financeiros que contribuem com a avaliação do momento para pedir a recuperação judicial Abstract: The solvency models established in the literature by Kanitz (1974, 1976, 1978), Elizabetsky (1976) and Matias (1978) inspired this study to build a solvency model based on economic and financial indicators that could contribute to the prediction of the financial situation and solvency of companies in the real estate development segment. Therefore, this dissertation aims to demonstrate the importance of management and its accounting and financial records to ensure assertiveness in preparing economic and financial indicators that can demonstrate, through statistical and mathematical models, whether the company is signaling the moment to seek judicial reorganization. The old Law No. 7661 of 1945 Bankruptcy and Reorganization, tied to high inflation, canceled the debts with the creditors; it was, thus, not well seen by the market. The new Judicial Reorganization and Bankruptcy Law No. 11,101 of 2005, and the current Law No. 14,112 of 2020, brought major and important changes for the recovery of the company, for overcoming its financial situation, and for society at large, generating the maintenance of jobs as a productive source. The real estate development segment is one of the biggest drivers of the economy and job generation. Although there are thousands of companies from small to large in this segment, this study was limited to publicly traded companies listed on the B3 Brazilian Stock Exchange in order to guarantee data equity. We analyzed 28 companies in the segment, of which two were classified as being in receivership and 26 as solvent. Through the multivariate statistical model and the discriminate analysis technique, it was possible to classify qualitative and quantitative data as indicators extracted from Economatica, a secondary data source. With the help of the IBM® SPSS® statistical software, version 26, a friendly and intuitive tool, a model was obtained that can not only help predict whether the company is on the verge of applying for judicial reorganization but also provide an opportunity to improve the model developed in this study Tipo: Dissertação 2022-11-11T00:00:00Z https://repositorio.pucsp.br/jspui/handle/handle/30864 Título: A perícia contábil tributária como aspecto a influenciar as decisões judiciais Abstract: The thesis aims to evaluate how Tax Accounting Expertise can be used in judicial tax decisions. The purpose is to analyze how accounting can influence decisions, due to the weighting between accounting issues and taxation. The thesis used bibliographic research on introductory aspects to the theme. Also, analyzed the current legislation concerning civil and tax evidence, demonstrating the relationship between Accounting, Law and, more specifically, Tax Law. In addition, thematical analysis was used, in which judges in charge of federal tax disputes at Sao Paulo Federal Court were interviewed on the influence of experts accounting analysis in their judicial trial decisions. Braun & Clarke thematical analysis’ method was utilized to evaluate themes and patterns of meaning in a set of data in relation to the research questions. Then, thesis seeks to demonstrate the influence of accounting evidence of proof in judicial decisions, showing how the accounting analysis of tax disputes shall be more frequently utilized by public and private lawyers, and by the judiciary. The thesis can still be used in Brazilian States and Cities in disputes involving other taxes beyond the federal mentioned in the study. The study shall assist accountants to think about the importance of accounting analysis in the judicial disputes Tipo: Dissertação 2022-11-24T00:00:00Z