This study aims to investigate if the mandatory adoption of the IFRS by the Brazilian companies listed in BM&FBovespa has made an impact on the audit fees. The final sample was made by 151 companies, between 2009 and 2012. To restrict the relations, other control variables of the size of the companies, of the turnover of auditing companies and of the quality level of the published financial statements were listed. The results made evident that the mandatory adoption of the IFRS represented a significant increase of 20.71% in the auditing fees. It has also been noticed that a positive relation between the auditing fees charged by the services and the size of the companies. However, the rotation of the auditing companies has generated a negative impact, reducing the fees paid to the independent auditors. Related to the quality of the financial statements, it was not verified a statistically significant relation.

Este artigo investigou a relação entre os indicadores sociais internos e a rentabilidade das companhias que divulgam o Balanço Social. A amostra é compreendida por 20 empresas brasileiras de capital aberto que divulgam as informações relacionadas ao Balanço Social no período de 2006 a 2010. As informações referentes aos indicadores de rentabilidade foram extraídas do software Economática. Com a utilização do modelo de dados em painel, os resultados encontrados demonstram que investimentos em capital humano na organização apresentam implicações conflitantes. Visto que, quando os investimentos estão alinhados com programas de saúde, educação e participação nos resultados o desempenho da empresa tende a responder positivamente. Contudo, quando a empresa aplicar parte de seu capital em programas de segurança e previdência privada o desempenho tende a ser minimizado.

Purpose -This study investigated the configuration of human and non-human actor networks that are formed in the process of specialized accounting inspection from the Actor-Network Theory perspective.Design/methodology/approach -The population of the survey comprised 593 accounting experts registered in Expert Associations from the Brazilian states of Minas Gerais, Paraná, Rio de Janeiro, Rio Grande do Sul and São Paulo, and the sample is made up of 102 valid questionnaires. Five judges and five accounting experts from Curitiba (state of Paraná) were also interviewed. Through Structural Equation Modeling, the translation process indicated statistical significance, except in the relationship between human accounting actors, nonhuman actors and problematization.Findings -Based on this research, we concluded that the establishment of networks in the field of specialized accounting inspection depends on numerous translations between agents, since they have an impact on the performance of activities and the stabilization of relationships. The quality of the expert report and technical report and the competence of accounting experts were pointed out as performance indicators. Accounting experts and accounting experts assistant's experience, the period of experience and the relationship with judges were identified as drivers of stable and lasting relationships between specialized accounting inspection actors.Originality/value -The study is relevant given the lack of research involving the Actor-Network Theory and accounting, particularly Accounting Inspection, both nationally and internationally. Therefore, contribute to investigate how the actors interact, create and modify relationships, through the perception of accountants and judges.

Este estudo objetiva verificar a influência da folga orçamentária e da qualidade da informação na performance da inovação de produtos e processos em empresas da indústria de medicamentos e produtos farmacêuticos. Pesquisa de levantamento foi realizada com aplicação de um questionário pautado na pesquisa de Yang, Wang e Cheng (2009). A população da pesquisa compreendeu as 175 empresas da indústria de medicamentos e produtos farmacêuticos listadas no Portal Guia Pharma, e a amostra as 56 respondentes do questionário. Nos dados coletados foi aplicada a técnica de Modelagem de Equações Estruturais. Os resultados apontam que, das hipóteses testadas, somente a qualidade da informação do Sistema de Informações influencia na performance do processo de inovação. Já a variável latente folga orçamentária não apresentou influência estatisticamente significativa. Conclui-se que os resultados assemelham-se com os de Yang, Wang e Cheng (2009), mas a folga orçamentária não se revelou influenciadora do processo de inovação.

Purpose: The goal of this study is to identify the relationship of absorbed, non-absorbed and potential slack with the innovation of companies of sectors members of the sectoral ranking of innovation in the Brazilian Index of Innovation (IBI) listed in BM&FBovespa. Originality/gap/relevance/implications: Organizational slack and innovation have been objects of study internationally, but still represent a research gap in Brazil. Also there were not identified studies using the intangible asset to measure innovation and the possible relations with the organizational slack measures. This theme can also support the strategic activities of organizations, such as contributing to the creation of competitive advantage. Key methodological aspects: Descriptive research with quantitative approach was carried out using financial data of 208 companies listed in BM&FBovespa classified as innovative according to the Index Brazil of Innovation. Information regarding intangible assets, used as metrics to measure the innovation, was collected from the Notes; and the data to calculate the measures of organizational slack were collected from Economática® database. Summary of key results: In the application of the panel data model, the results demonstrate a significant relationship between organizational slack and innovation. The potential and absorbed slacks impact significantly and positively the innovative process. Non-absorbed slack influences positively, but with relatively smaller impact compared to other measures. Key considerations/conclusions: It is concluded that the results indicate a relationship in greater degree of absorbed and potential slack and to a lesser degree of non-absorbed slack with the innovation of the companies surveyed.