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Adriana Vasconcelos Carneiro dos Santos

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Open access Jul 2026

Corporate governance in focus: how audit committee characteristics shape the auditor’s report

Purpose: The research aims to analyze the main qualitative characteristics of the independent auditor's report and the audit committee's report of companies listed on the B3 (Brazilian Stock Exchange). Methodology: The research is descriptive, and the data presents information from 189 different companies according to...

Pedro Antonio Melo Moreira, Naiara Leite dos Santos Sant’Ana, Maria Fernanda Silva Gomes et al. · 0 citations

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