Estrutura de governança corporativa e de auditoria influenciam o desempenho financeiro? Análise nos bancos

Abstract

Corporate Governance appears as a set of measures that ensure a favorable environment for Stakeholders, as, through a control apparatus, it ensures that companies are managed in a responsible and efficient manner. Corporate Governance is positively associated with value and financial performance, influencing fundraising. Auditing is another tool that helps reduce risks for Stakeholders, as it seeks to ensure that the financial statements are being prepared in accordance with established standards. In this context, the present study aims to analyze the influence of corporate governance and auditing on the financial performance of companies in the banking sector. To achieve this purpose, a quantitative study was carried out, using multiple linear regression, with 19 Brazilian banks listed in [B]3. The results found show that variables such as the size of the board of directors, level of corporate governance, size of the supervisory board and size of the audit committee significantly influence the financial performance of banks. Thus, this study contributes by analyzing the impacts of corporate governance and auditing in an important sector for economic development.