{"id":4286,"date":"2025-02-20T09:50:15","date_gmt":"2025-02-20T12:50:15","guid":{"rendered":"https:\/\/abracicon.org\/abracicon_saber\/?p=4286"},"modified":"2025-03-11T18:31:19","modified_gmt":"2025-03-11T21:31:19","slug":"a-relacao-entre-o-indice-esg-e-o-risco-de-fraude-nas-empresas-da-b3","status":"publish","type":"post","link":"https:\/\/abracicon.org\/abracicon_saber\/a-relacao-entre-o-indice-esg-e-o-risco-de-fraude-nas-empresas-da-b3\/","title":{"rendered":"A rela\u00e7\u00e3o entre o \u00edndice ESG e o risco de fraude nas empresas da B3"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"4286\" class=\"elementor elementor-4286\" data-elementor-settings=\"{&quot;ha_cmc_init_switcher&quot;:&quot;no&quot;}\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-4c8a9f7 elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"4c8a9f7\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;,&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-d87a425\" data-id=\"d87a425\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-87d9d82 elementor-widget elementor-widget-image\" data-id=\"87d9d82\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"239\" src=\"https:\/\/abracicon.org\/abracicon_saber\/wp-content\/uploads\/2025\/02\/Cabecalho-em-Portugues-Ed-50-Abracicon-Saber-1024x239.jpg\" class=\"attachment-large size-large wp-image-4275\" alt=\"\" srcset=\"https:\/\/abracicon.org\/abracicon_saber\/wp-content\/uploads\/2025\/02\/Cabecalho-em-Portugues-Ed-50-Abracicon-Saber-1024x239.jpg 1024w, https:\/\/abracicon.org\/abracicon_saber\/wp-content\/uploads\/2025\/02\/Cabecalho-em-Portugues-Ed-50-Abracicon-Saber-300x70.jpg 300w, https:\/\/abracicon.org\/abracicon_saber\/wp-content\/uploads\/2025\/02\/Cabecalho-em-Portugues-Ed-50-Abracicon-Saber-768x179.jpg 768w, https:\/\/abracicon.org\/abracicon_saber\/wp-content\/uploads\/2025\/02\/Cabecalho-em-Portugues-Ed-50-Abracicon-Saber.jpg 1080w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-fbce82f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"fbce82f\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-5f06cd1\" data-id=\"5f06cd1\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2bf11db elementor-widget elementor-widget-text-editor\" data-id=\"2bf11db\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"80\" data-end=\"92\"><strong data-start=\"80\" data-end=\"90\">Resumo<\/strong><\/p><p data-start=\"94\" data-end=\"350\">Esta pesquisa explora a rela\u00e7\u00e3o entre \u00edndices ESG e o risco de fraude em empresas brasileiras de capital aberto, abordando resultados contradit\u00f3rios na literatura. O objetivo \u00e9 verificar se maiores pontua\u00e7\u00f5es ESG est\u00e3o associadas a menor risco de fraude.<\/p><p data-start=\"352\" data-end=\"612\">Foram analisadas 111 empresas listadas na B3 entre 2010 e 2022, utilizando m\u00e9todos estat\u00edsticos e qualitativos. As vari\u00e1veis incluem ocorr\u00eancia de fraudes (dados da CVM), ESG (Eikon Refinitiv\u00ae), auditoria por Big Four, tamanho, rentabilidade e endividamento.<\/p><p data-start=\"614\" data-end=\"918\">Os resultados n\u00e3o confirmaram a hip\u00f3tese de que maiores \u00edndices ESG reduzem o risco de fraude. No entanto, houve correla\u00e7\u00e3o positiva entre tamanho e endividamento das empresas com o risco de fraude, sugerindo que empresas maiores e mais endividadas tendem a se envolver mais em atividades fraudulentas.<\/p><p data-start=\"920\" data-end=\"1120\">Essas conclus\u00f5es desafiam o senso comum, destacando a complexidade entre sustentabilidade, responsabilidade social, governan\u00e7a dos \u00edndices ESG e o risco de fraude no contexto corporativo brasileiro.<\/p><p data-start=\"1122\" data-end=\"1143\"><strong data-start=\"1122\" data-end=\"1131\">Tema:<\/strong> Auditoria<\/p><p data-start=\"1145\" data-end=\"1229\"><strong data-start=\"1145\" data-end=\"1164\">Palavras-Chave:<\/strong> \u00cdndices ESG; Risco de Fraude; Auditoria; Empresas Brasileiras.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-ad76cea elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ad76cea\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-ec41cd2\" data-id=\"ec41cd2\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1a1b82b elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"1a1b82b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-0b7024e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0b7024e\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-e88d423\" data-id=\"e88d423\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-b9ffd0b ha-has-bg-overlay elementor-widget elementor-widget-ha-pdf-view happy-addon ha-pdf-view\" data-id=\"b9ffd0b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"ha-pdf-view.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t        <div class=\"pdf_viewer_container\">\n            <div class=\"pdf_viewer_options viewer-b9ffd0b\" data-pdf-settings=\"{&quot;unique_id&quot;:&quot;viewer-b9ffd0b&quot;,&quot;pdf_url&quot;:&quot;https:\\\/\\\/abracicon.org\\\/abracicon_saber\\\/wp-content\\\/uploads\\\/2025\\\/03\\\/A-relacao-entre-o-indice-ESG-e-o-risco-de-fraude-nas-empresas-da-B3.pdf&quot;,&quot;file_type&quot;:&quot;upload_file&quot;,&quot;page_number&quot;:&quot;&quot;,&quot;width&quot;:&quot;100%&quot;,&quot;height&quot;:&quot;100vh&quot;}\">\n\t\t\t\t<span class=\"ha-title-flex\">\n\t\t\t\t\t<span class=\"pdf-icon\">\n\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<h2 class=\"ha-pdf-title\">Artigo na \u00edntegra<\/h2>\t\t\t\t<\/span>\n\t\t\t\t                <div class=\"pdf-button\">\n                                <\/div>\n            <\/div>\n\n\t\t\t<div>\n\t\t\t\t<div id=\"viewer-b9ffd0b\"><\/div>\n\t\t\t<\/div>\n\n        <\/div>\n        \t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Resumo Esta pesquisa explora a rela\u00e7\u00e3o entre \u00edndices ESG e o risco de fraude em empresas brasileiras de capital aberto, abordando resultados contradit\u00f3rios na literatura. O objetivo \u00e9 verificar se maiores pontua\u00e7\u00f5es ESG est\u00e3o associadas a menor risco de fraude. Foram analisadas 111 empresas listadas na B3 entre 2010 e 2022, utilizando m\u00e9todos estat\u00edsticos e [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":4289,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[234],"tags":[64],"yst_prominent_words":[],"taxonomy\/academias":[92],"taxonomy\/autores":[],"taxonomy\/edicoes-revista":[233],"class_list":["post-4286","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-edicao-50","tag-exclusiva-abracicon","academias-nacional","edicoes-revista-edicao-50"],"_links":{"self":[{"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/posts\/4286","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/comments?post=4286"}],"version-history":[{"count":4,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/posts\/4286\/revisions"}],"predecessor-version":[{"id":4292,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/posts\/4286\/revisions\/4292"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/media\/4289"}],"wp:attachment":[{"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/media?parent=4286"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/categories?post=4286"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/tags?post=4286"},{"taxonomy":"yst_prominent_words","embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/yst_prominent_words?post=4286"},{"taxonomy":"academias","embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/taxonomy\/academias?post=4286"},{"taxonomy":"autores","embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/taxonomy\/autores?post=4286"},{"taxonomy":"edicoes-revista","embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/taxonomy\/edicoes-revista?post=4286"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}