https://repositorio.ufu.br/handle/123456789/18923 2026-04-08T19:32:52Z https://repositorio.ufu.br/handle/123456789/48620 Title: O papel moderador do conselho de administração na relação entre estrutura de propriedade e risco de fraude Abstract: This study aimed to investigate the moderating role of the board of directors in the relationship between ownership structure and fraud risk. The sample consisted of companies listed on the B3 stock exchange, from 2018 to 2024. Based on Agency Theory, the research used the quantitative M-Score Beneish model to detect fraudulent trends in financial reports. The proxy for ownership structure was shareholder concentration. The relationship between shareholder concentration and fraud risk, and the moderation of the size and independence of the board of directors in this relationship, were tested. The findings do not support the existence of a significant relationship between shareholder concentration and fraud risk, which may be explained by the fact that the relationships between these variables are more complex, requiring further studies. Considering that the literature indicates that the relationship between shareholder concentration and fraud risk is effective in contexts where majority shareholders participate in the board of directors, the moderation of the board of directors in this relationship was tested. The test results indicated that the board of directors, both in its size and independence, did not prove to be statistically significant as a moderator in the relationship between ownership structure and fraud risk. Contrary to expectations established based on the literature, the empirical results did not support the moderating role in the relationship between ownership structure and fraud risk, indicating that, in the analyzed context, the inclusion of the moderating variable did not alter the pattern of non-significance of the investigated relationship. The research contributes to the understanding of governance dynamics in the Brazilian market, filling a gap in the literature by analyzing these interactions. 2026-02-13T00:00:00Z https://repositorio.ufu.br/handle/123456789/48555 Title: Traços de personalidade e endividamento real por crédito consignado: evidências empíricas com servidores públicos municipais. Abstract: Public sector indebtedness, driven by the ease of payroll-deductible credit, demands investigations that integrate economic and behavioral factors. The present study analyzed the relationship between real indebtedness (RI) through payroll-deductible credit and personality traits among public servants, contrasting these results with the attitude towards indebtedness (AI). A quantitative and descriptive study was conducted with 202 servants from the Municipal Department of Water and Sewage (DMAE) in Uberlândia, integrating objective data from institutional reports with data collected via a questionnaire. The analysis involved descriptive statistics, non-parametric tests, and multiple regression models. The results indicated that personality traits did not present a statistically significant association with real indebtedness, which was explained predominantly by sociodemographic factors linked to the life cycle. In contrast, personality showed a significant association with the attitude towards indebtedness, with Extraversion relating to a higher propensity for debt and Conscientiousness to a lower one. Additionally, financial literacy was associated with lower levels of both real debt and psychological predisposition. The study contributes by evidencing that payroll-deductible credit acts as a behavioral neutralization mechanism, where institutional rules and the rigidity of the consignable margin override personality impulses in the materialization of debt, although psychological traits continue to play a relevant role in the predisposition to indebtedness. 2026-02-27T00:00:00Z https://repositorio.ufu.br/handle/123456789/48548 Title: Cultura organizacional e percepção de servidores públicos sobre a avaliação de desempenho em uma autarquia municipal Abstract: Performance evaluation has been widely adopted in public administration as a management tool aimed at improving services, valuing public servants, and strengthening institutional efficiency. However, its implementation in public organizations often encounters resistance that cannot be explained solely by technical or normative aspects, but also by cultural factors present in the organizational environment. In this context, the present study aims to analyze how organizational culture influences public servants’ perceptions regarding the adoption of a performance evaluation process. The research was conducted in a municipal public agency located in the Triângulo Mineiro region of Brazil and was theoretically grounded in the organizational culture model proposed by Schein (2010). A qualitative approach was adopted, with an exploratory and descriptive character, using the case study as the methodological strategy. Data were collected through semi-structured interviews with public servants involved in the implementation of the performance evaluation process and complemented by document analysis. The data were examined using the content analysis technique proposed by Bardin (2016). The results indicate that perceptions of performance evaluation are influenced by three interrelated cultural dimensions: resistance to change associated with institutionalized bureaucracy, the effects of job stability as a naturalized cultural assumption, and the role of leadership in conducting the evaluation process. It was observed that, in contexts marked by bureaucratic routines and a perceived absence of consequences, performance evaluation tends to be interpreted as a formal procedure with low transformative potential. It is concluded that the effectiveness of performance evaluation in the public sector depends not only on the sophistication of the instruments adopted, but also on how they are incorporated into the organizational context, involving the confrontation of cultural assumptions and the strengthening of leadership in building an evaluative culture oriented toward development and the improvement of public service. 2026-02-26T00:00:00Z https://repositorio.ufu.br/handle/123456789/48487 Title: Relação dos investimentos públicos e os indicadores contábeis, socioeconômicos e de gestão: uma análise da região do Triângulo Mineiro Abstract: The objective of this study is to investigate the behavior of public investments carried out in the 35 municipalities of the Triângulo Mineiro region, considering a time frame that encompasses the pre-pandemic, pandemic, and post-pandemic periods (2018 to 2023). The research seeks to analyze the evolution of liquidated and paid investments, correlating them with socioeconomic indicators such as Population, Territorial Area, Gross Domestic Product (GDP), GDP per capita, and the Central Business Register, as well as indices that measure governance and public management performance: Municipal Development Index, Fiscal Management Index Consolidated, Employment and Income, and Investment. The theoretical foundation of the study is the Theory of Public Finance (TPF) (Musgrave, 1959). The methodology is quantitative, descriptive, and explanatory. Data were collected from the Brazilian Public Sector Accounting and Fiscal Information System (SICONFI) for accounting and financial information; from the Brazilian Institute of Geography and Statistics (IBGE) for socioeconomic data; and from Federation of Industries of the State of Rio de Janeiro (Firjan) for governance and public management indicators related to the municipalities in the sample, using statistical methods for analysis. The findings identified a positive relationship in the behavior of public investments, demonstrating that the municipalities of the Triângulo Mineiro showed budgetary resilience and expanded investment capacity during the analyzed period, reinforcing the role of the municipal government as an agent of local public policy, in accordance with the theoretical framework proposed by Musgrave (1959). The study contributes to the academic field of Public Finance Theory by addressing budgetary policy guidelines for local governments, in addition to offering practical implications for citizens, public managers, and legislators responsible for planning and executing budgets and investment policies. The inability to access data for any municipality within the sample group, or for specific indices and indicators under analysis, constitutes a limitation of the research. 2026-02-13T00:00:00Z