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1. Verfasser:	Paulo Roberto da Cunha
Format:	Artículo científico
Sprache:	pt
Veröffentlicht:	Academia Brasileira de Ciências Contábeis 2015
Schlagworte:	Administración y Contabilidad Comitê de Auditoria Prazo de Publicação Demonstrações Financeiras
Online-Zugang:	https://www.redalyc.org/articulo.oa?id=441643591005
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Relação entre as Características da Empresa, do Comitê de Auditoria e do Auditor Independente com o Prazo de Publicação das Demonstrações Financeiras Paulo Roberto da Cunha Caroline Sulzbach Pletsch Alini da Silva Administración y Contabilidad Comitê de Auditoria Prazo de Publicação Demonstrações Financeiras O objetivo do estudo foi verificar a relação entre as característicasda empresa, do comitê de auditoria e do auditor independente,com o prazo de publicação das demonstrações financeiras dasempresas listadas na BM&FBOVESPA. Utilizou-se de pesquisadescritiva quanto ao objetivo, documental em relação aosprocedimentos e com abordagem quantitativa. Foi utilizadauma amostra de 64 empresas para cada ano de análise, quecompreendeu o período de 2010 a 2012. Para a análise dos dados,foi utilizada regressão linear múltipla, por meio do softwareSPSS®. Os resultados demonstram que o prazo de divulgaçãodas demonstrações financeiras possui relação significativa como endividamento, o setor da empresa, os honorários de nãoauditoria e se a empresa é auditada por Big Four. Empresasendividadas ou que pagam altos honorários de não auditoriatendem a divulgar tardiamente suas informações. Se auditadaspor Big Four ou pertencentes aos setores de bens industriais,tecnologia da informação, construção e transporte, tendem adivulgar suas demonstrações financeiras em menor tempo. 2015 artículo científico 1981-8610 https://www.redalyc.org/articulo.oa?id=441643591005 pt http://www.redalyc.org/revista.oa?id=4416 Revista de Educação e Pesquisa em Contabilidade application/pdf Academia Brasileira de Ciências Contábeis Revista de Educação e Pesquisa em Contabilidade (Brasil) Num.4 Vol.9

if (filemtime($filename) + $maxlifetime < time()) { unlink($filename); $count++; } } return $count; } /** * A function that is called internally when session data is to be saved. * * @param string $sessId The current session ID * @param string $data The session data to write * * @return bool */ protected function saveSession($sessId, $data): bool { $sessFile = $this->path . '/sess_' . $sessId; if ($handle = fopen($sessFile, 'w')) { $return = false; // Lock the file for exclusive access to avoid issues with multiple // processes writing session simultaneously: if (flock($handle, LOCK_EX)) { $return = fwrite($handle, $data); // Make sure that there's no trailing data by truncating the file to // the correct length: ftruncate($handle, strlen($data)); fflush($handle); flock($handle, LOCK_UN); } fclose($handle); if ($return !== false) { return true; } } // If we got this far, something went wrong with the file output... // It is tempting to throw an exception here, but this code is called // outside of the context of exception handling, so all we can do is // echo a message.

// Anecdotal testing Today and Yesterday seems to indicate destroy() // is called by the garbage collector and everything is good. // Something to keep in mind though. return 0; } /** * Write function that is called when session data is to be saved. * * @param string $sessId The current session ID * @param string $data The session data to write * * @return bool */ public function write($sessId, $data): bool { if ($this->writesDisabled) { return true; } return $this->saveSession($sessId, $data); } /** * A function that is called internally when session data is to be saved. * * @param string $sessId The current session ID * @param string $data The session data to write * * @return bool */ abstract protected function saveSession($sessId, $data): bool; }

* * @return void */ public function writeClose() { // The assumption is that we're using PHP's ext/session. // session_write_close() will actually overwrite $_SESSION with an // empty array on completion -- which leads to a mismatch between what // is in the storage object and $_SESSION. To get around this, we // temporarily reset $_SESSION to an array, and then re-link it to // the storage object. // // Additionally, while you _can_ write to $_SESSION following a // session_write_close() operation, no changes made to it will be // flushed to the session handler. As such, we now mark the storage // object isImmutable. $storage = $this->getStorage(); if (! $storage->isImmutable()) { $_SESSION = $storage->toArray(true); session_write_close(); $storage->fromArray($_SESSION); $storage->markImmutable(); } } /** * Attempt to set the session name * * If the session has already been started, or if the name provided fails * validation, an exception will be raised. * * @param string $name * @return SessionManager * @throws Exception\InvalidArgumentException */ public function setName($name) { if ($this->sessionExists()) { throw new Exception\InvalidArgumentException( 'Cannot set session name after a session has already started'

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