A relação entre desempenho em responsabilidade social corporativa e o risco de fraude em empresas brasileiras abertas

Erica Patrícia Modesto Clementino; Rodrigo de Souza Gonçalves

doi:10.21710/rch.v32i.623

Autores/as

Erica Patrícia Modesto Clementino Universidade de Brasília
Rodrigo de Souza Gonçalves Universidade de Brasília

DOI:

https://doi.org/10.21710/rch.v32i.623

Palabras clave:

fraudes corporativas, responsabilidade social corporativa, comitê de ética, oportunismo

Resumen

O objetivo do estudo é verificar se existe uma associação entre desempenho em Responsabilidade Social Corporativa (RSC) e risco de fraude em empresas brasileiras abertas. Para isso, foram utilizados os dados de desempenho social e ambiental da Thomson Reuters Eikon e um modelo de previsão de falência para identificar o risco de fraude, bem como foram coletadas variáveis de controle relacionadas a questões de governança corporativa que pudessem afetar o risco de fraude. As variáveis do estudo foram testadas utilizando um modelo de regressão quantílica. As variáveis de governança corporativa tamanho e independência do conselho de administração e remuneração da auditoria apresentaram uma relação negativa com o risco de fraude, enquanto o tamanho da empresa e tamanho do comitê de auditoria apresentaram uma relação positiva com o risco de fraude. O desempenho ambiental e social está negativamente relacionado com o risco de fraude, especialmente quando o risco de fraude é maior, indicando um alinhamento com a perspectiva ética da RSC em oposição a perspectiva oportunista. A principal contribuição do estudo reside em identificar se a RSC se relaciona com o risco de fraude. Considerando os impactos negativos decorrentes da fraude, essa discussão é importante para as organizações, os investidores e a sociedade.

Biografía del autor/a

Erica Patrícia Modesto Clementino, Universidade de Brasília

Mestranda pela Universidade de Brasília

Rodrigo de Souza Gonçalves, Universidade de Brasília

Professor da Universidade de Brasília

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