NOCLAR FOR AUDITORS

CHALLENGES AND PROMISING PATHS TO ACCOUNTING SCIENCE IN BRAZIL

Abstract

In order to elucidate the perception of auditors on the NOCLAR standard adoption (Response to Noncompliance with Laws and Regulations) in Brazil, the study was classified as a qualitative-quantitative research, depending on the analysis methods discussed (Likert scale, correlation of Spearman and discourse of the collective subject). As data collection, it was used a questionnaire on a sample of 32 valid audit participations. The results of the descriptive analysis revealed that the answers referring to the New Code of Ethics obtained greater agreement in comparison to those of the NOCLAR standard. In the statistical analysis, the elements showed a high degree of significant correlation, among them, it was highlighted that NOCLAR helps in the prevention and disclosure of non-conformities found during the provision of services. The analysis of the subject of the collective discourse revealed that the surveyed auditors do not have definite opinions about the standard inserted by the International Federation of Accountants (IFAC). The need for interaction related to the updates of Brazilian regulations was observed. This study brings theoretical and practical contributions, encouraging auditors to reflect on the new standard of ethical conduct and fostering the development of a society committed to fighting corruption.