Nível de observância às práticas de disclosure dos benefícios aos empregados nas empresas em débito com a previdência social listadas na B3

Abstract

The research had the purpose of analyzing the level of compliance of the disclosure practices established at the Technical Pronouncement CPC 33 - Employee Benefits, which deals with the accounting and disclosure of benefits provided to employees by companies, of the listed companies in B3 that are in debt with the social security. Methodologically, documentary procedures were used, with a quantitative approach. Gathering a sample of 15 companies with present data at B3, but with only 6 of them that present some compliance with the legislation in question. Low compliance with disclosure requirements was observed. Furthermore, it was verified there was greater compliance with the requirements of companies that have an audit committee, as well as an association between companies with higher adherence to CPC 33 legislation and the classification of audit business as BIG4, which companies have recognized as the four largest accounting firms specializing in auditing and consulting in the world. In this way, the existence of an audit committee, as well as the firms that carry out the audit, are classified with BIG4 firms and correlate with the extent of the disclosure.