https://repositorio.ufu.br/handle/123456789/5141 2026-07-27T08:21:34Z https://repositorio.ufu.br/handle/123456789/49108 Title: Do nascimento ao declínio: como o ciclo de vida das organizações influencia a fraude contábil Abstract: This study analyzes how the stages of the organizational life cycle influence the likelihood of accounting fraud indicators in Brazilian companies listed on B3 between 2020 and 2025. Grounded in the organizational life cycle models proposed by Dickinson (2011) and Miller and Friesen (1984), as well as the Fraud Triangle and Fraud Diamond theories, the study adopts a mixed-methods approach, combining quantitative and qualitative techniques. The quantitative stage consisted of applying logistic regression to a sample of 325 non-financial companies listed on B3 in order to examine the relationship between organizational life cycle stages and the likelihood of accounting fraud indicators. Variables related to financial leverage, profitability, corporate governance, and organizational characteristics were included in the analysis. Complementarily, the qualitative stage involved documentary analysis of independent auditors' reports, corporate governance reports, and shareholders' meeting minutes, allowing for a deeper contextual interpretation of the statistical findings. The results indicate that the Introduction and, particularly, the Decline stages are associated with a higher probability of fraud indicators when compared to the Maturity stage. Financial leverage was found to have a positive effect on the estimated risk, whereas profitability and corporate governance mechanisms acted as mitigating factors. The findings suggest that vulnerability to accounting fraud arises from the interaction between organizational stage, financial pressure, and the quality of governance mechanisms, being more pronounced in contexts of structural instability and economic deterioration. This study contributes to the literature by integrating the organizational life cycle perspective into discussions on accounting fraud, providing insights to enhance corporate governance and auditing practices. 2026-05-10T00:00:00Z https://repositorio.ufu.br/handle/123456789/49099 Title: Efeitos da taxa de juros no desempenho das instiuições financeiras no Brasil 2026-02-20T00:00:00Z https://repositorio.ufu.br/handle/123456789/49095 Title: Competências exigidas dos analistas periciais contábeis do MPT/MG Abstract: Forensic accounting within public administration plays a fundamental role in clarifying technically complex facts and producing evidence. In this context, this study aimed to identify the main competencies required of Forensic Accounting Analysts in the performance of their duties within the Regional Labor Prosecution Office of Minas Gerais (MPT/MG), based on the Knowledge, Skills, and Attitudes (KSA) framework. The research is justified by the role of accounting professionals within the Labor Prosecution Office (MPT), whose technical assistance supports decision-making in judicial and extrajudicial proceedings of high complexity and social impact. Methodologically, the study is characterized as qualitative and descriptive, using semi-structured interviews conducted with all Forensic Accounting Analysts of the Accounting Forensics Section of the MPT/MG. The data were analyzed through content analysis. The results indicate that, regarding knowledge, financial statement analysis and knowledge of Labor Law stand out. Concerning skills, analytical capacity, interpretation of legal proceedings and documents, time management, and objective technical writing are highlighted. With respect to attitudes, ethics, confidentiality, impartiality, responsibility, and the continuous pursuit of professional development proved to be essential for forensic practice. It is concluded that technical and analytical competencies play a central role in the investigated context, being fundamental to supporting the activities of the MPT and contributing to the effectiveness of the protection of labor rights. 2026-02-01T00:00:00Z https://repositorio.ufu.br/handle/123456789/49080 Title: Discricionaridade na alocação de custos em hospitais: um estudo sobre critérios contábeis adotados 2026-03-10T00:00:00Z