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O objetivo da disciplina é desenvolver nos estudantes a capacidade de compreender o conjunto geral das normas de auditoria e suas implicações no comportamento dos usuários (internos e externos) a partir das teorias econômicas que sustentam o debate sobre o tema. Além disso, buscará desenvolver habilidades de pesquisas empíricas no campo da auditoria visando a produção de pesquisas nesse campo.

Teoria, Evidências e Oportunidades de pesquisa. Independência, Qualidade da Auditoria e Gap Expectation. Auditoria de Métricas Non-Gaap e o impacto da tecnologia em auditoria. Teorias da Regulação e o Processo Regulatório nas firmas. Controles internos e crises econômicas. Teorias e Processo de Regulação em Auditoria. Opinião do auditor e suas implicações. Opinião do auditor sobre a Continuidade Operacional. Expansão do relatório de Auditoria. O problema da endogeneidade nas pesquisas em Auditoria. Pesquisas empíricas com abordagem de diferenças em diferenças. Pesquisas empíricas com abordagens de regressões descontínuas. Pesquisas empíricas experimentais.

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