https://repositorio.pucsp.br/jspui/handle/handle/26175 2026-04-04T07:52:28Z 2026-04-04T07:52:28Z https://repositorio.pucsp.br/jspui/handle/handle/46567 2026-02-05T17:28:36Z 2025-11-11T00:00:00Z

Título: Proposta de aprimoramento normativo de amostragem em auditoria: uma abordagem por meio da contabilometria Abstract: This dissertation proposes improvements to the Brazilian Auditing Standard (NBC TA) 530, which pertains to audit sampling. The research identifies gaps in the standard’s technical specification and quantitative guidance, which can heighten sampling risk and impact audit quality. Drawing inspiration from the AICPA’s Audit Sampling Guide, the study formulates ten improvement proposals, ranging from defining crucial terms (such as representative sample and tolerable misstatement) to standardizing practical methods for sample size calculation, handling non-examinable items, projecting misstatements, and documentation. The proposals were validated through interviews with professionals and academics, who confirmed the relevance and necessity of the changes to align NBC TA 530 with market best practices and enhance the uniformity, security, and efficiency of audit engagements in Brazil. This work aims to serve as a guide for practitioners and a foundation for future normative enhancements Tipo: Dissertação

2025-11-11T00:00:00Z https://repositorio.pucsp.br/jspui/handle/handle/46538 2026-02-06T21:31:14Z 2025-11-12T00:00:00Z

Título: A adoção da IFRS 18 na demonstração do resultado e dos fluxos de caixa: uma análise de caso na Ambev S.A Abstract: This dissertation examines the impacts of adopting IFRS 18 - esentation and Disclosure of Financial Statements, which will eplace IAS1/CPC26, on financial statements, focusing on a case study of Ambev S.A. The study addresses the theoretical ramework related to the Income atement, the Statement of Cash Flows, EBITDA, and IFRS18. The methodology employed is descriptive, with a qualitative approach to analyzing the nsolidated financial statements of Ambev S.A. for the fiscal year ending on December 31, 2024. The research findings monstrate, among other aspects, the main structural differences in etermining the new categories of the Income Statement, which will now include 'operating', investment', 'financing', 'Income Taxes', and 'Discontinued Operations', in addition to introducing new mandatory subtotals such as 'Operating Profit' and 'Profit Before Financing and Income Taxes'. It is expected that this study will contribute to a better understanding of the impacts of IFRS 18 on companies' financial statements, providing relevant nformation for investors, analysts, and other users of financial tatements, and can also serve as a reference basis for the plication of the standard in other entities Tipo: Dissertação

2025-11-12T00:00:00Z https://repositorio.pucsp.br/jspui/handle/handle/46493 2026-02-05T18:57:44Z 2025-12-15T00:00:00Z

Título: Seleção de ações para o investidor defensivo: uma aplicação da teoria de Graham no mercado acionário brasileiro Abstract: Market agents constantly seek to maximize the return on their investments while simultaneously aiming to reduce their exposure to risk. This dissertation contributes to this discussion by proposing the application of filters inspired by Benjamin Graham’s theory (1949) to identify companies suitable for investors with a defensive profile—those who prioritize safety and stability in their investment portfolios. The study employed a qualitative methodology to critically review the original filters proposed by Graham, and a quantitative methodology to measure portfolio performance, both in terms of return and risk, over the period from 2019 to 2024. The results revealed returns superior to those of the domestic market, with lower volatility over the same period. Additionally, the dissertation resulted in a technological product consisting of a model derived from the adapted filters, aimed at identifying opportunities for short-term returns. Tested between January 2023 and April 2025, the model achieved success in 81% of its buy recommendations. These results reinforce the versatility of Graham’s filters, demonstrating their potential not only for long-term strategies but also for tactical applications over shorter horizons—thus expanding the original scope presented in The Intelligent Investor Tipo: Dissertação

2025-12-15T00:00:00Z https://repositorio.pucsp.br/jspui/handle/handle/46483 2026-02-05T17:53:51Z 2025-11-19T00:00:00Z

Título: Estudo sobre a representatividade de mulheres nas cadeiras dos conselhos de administração das empresas Abstract: The study analyzes the evolution of women´s participation on the boards of directors of companies listed on the Brazilian Stock Exchange, known as B3 S.A. – Brasil, Bolsa, Balcão. It focuses specifically on companies classified under the New Market, Level 1 and Level 2 segments during the period from 2021 to 2024. A qualitative approach was adopted, combining documents analysis, data collection, and questionnaire administrated to female board members of Brazilian companies. The objective of the studies is to understand the evolution of women´s representation on corporate boards and identify the main factors influencing this process, which relates to gender representation in decision making spaces. The results revealed a modest increase in female participation,, rising from 10% in 2021 to 14% in 2024. Companies such as AUREN and CPFL Energia stood out for significantly increase in their female representation, while others, such as CEMIG and Serena, continued to have no women on their boards. Interviews with board members highlighted obstacles such as unconscious bias, structural sexism, glass ceiling and the lack of effective affirmative polices. The study concludes that although there has been progress, it remains slow and uneven, requiring structural and cultural changes to achieve gender equity. The inclusion of women on the boards of Brazilian companies promotes social justice, sustainability, and strengthens corporate governance. The study recommends the adoption of affirmative policies, such as temporary quotas, diversity targets, and male engagement as allies in advancing the inclusion of women on corporate boards Tipo: Dissertação

2025-11-19T00:00:00Z