{"title":"审计在预防和发现腐败事件中的作用:2016年里约奥运会的证据","authors":"L. Furtado, Tatiane Antonovz, B. Peixe, M. Corrêa","doi":"10.3926/ic.1360","DOIUrl":null,"url":null,"abstract":"Purpose: The aim of this research is to analyze the actions related to evidences of corruption practices in the light of the Public Choice Theory, from the opportunism point of view. As a focus of investigated policy, the study was focused to the Rio 2016 Olympic Games held in Brazil. Design/methodology/approach: The analyzed data were the audit reports issued by the Comptroller General of Brazil (CGU) and the news published by The Guardian and Le Monde, both from 2009 to 2016. This information passed through content analysis and the software was the Nvivo. Findings: Regarding the audit reports, from 41 units, 17 presented inconsistencies about the bidding process or execution after such procedure, and in some cases concomitantly, that indicates corruption practices. Changing to the news, 34 from a sample of 38 units were analyzed. Research limitations/implications: Notes related to non-opening of contracting processes, exemptions from bidding, use of invitation letter in an inappropriate manner, lack of competition among companies in the market, subcontracting of companies by contracted ones, which disqualified the bidding process, favoritism among other irregularities pointed out for possible corruption practices. Originality/value: These documents presented actions related to bribes, illegalities in bidding processes and investigations related to politics in Brazil, corroborating the Public Choice Theory regarding opportunistic practices of managers in the primacy for one policy over others.","PeriodicalId":45252,"journal":{"name":"Intangible Capital","volume":null,"pages":null},"PeriodicalIF":1.0000,"publicationDate":"2020-07-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"1","resultStr":"{\"title\":\"The role of the audit in the prevention and detection of corruption events: Evidence of the 2016 Rio Olympic Games\",\"authors\":\"L. Furtado, Tatiane Antonovz, B. Peixe, M. Corrêa\",\"doi\":\"10.3926/ic.1360\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"Purpose: The aim of this research is to analyze the actions related to evidences of corruption practices in the light of the Public Choice Theory, from the opportunism point of view. As a focus of investigated policy, the study was focused to the Rio 2016 Olympic Games held in Brazil. Design/methodology/approach: The analyzed data were the audit reports issued by the Comptroller General of Brazil (CGU) and the news published by The Guardian and Le Monde, both from 2009 to 2016. This information passed through content analysis and the software was the Nvivo. Findings: Regarding the audit reports, from 41 units, 17 presented inconsistencies about the bidding process or execution after such procedure, and in some cases concomitantly, that indicates corruption practices. Changing to the news, 34 from a sample of 38 units were analyzed. Research limitations/implications: Notes related to non-opening of contracting processes, exemptions from bidding, use of invitation letter in an inappropriate manner, lack of competition among companies in the market, subcontracting of companies by contracted ones, which disqualified the bidding process, favoritism among other irregularities pointed out for possible corruption practices. Originality/value: These documents presented actions related to bribes, illegalities in bidding processes and investigations related to politics in Brazil, corroborating the Public Choice Theory regarding opportunistic practices of managers in the primacy for one policy over others.\",\"PeriodicalId\":45252,\"journal\":{\"name\":\"Intangible Capital\",\"volume\":null,\"pages\":null},\"PeriodicalIF\":1.0000,\"publicationDate\":\"2020-07-10\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"1\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Intangible Capital\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.3926/ic.1360\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q4\",\"JCRName\":\"MANAGEMENT\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Intangible Capital","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.3926/ic.1360","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q4","JCRName":"MANAGEMENT","Score":null,"Total":0}
The role of the audit in the prevention and detection of corruption events: Evidence of the 2016 Rio Olympic Games
Purpose: The aim of this research is to analyze the actions related to evidences of corruption practices in the light of the Public Choice Theory, from the opportunism point of view. As a focus of investigated policy, the study was focused to the Rio 2016 Olympic Games held in Brazil. Design/methodology/approach: The analyzed data were the audit reports issued by the Comptroller General of Brazil (CGU) and the news published by The Guardian and Le Monde, both from 2009 to 2016. This information passed through content analysis and the software was the Nvivo. Findings: Regarding the audit reports, from 41 units, 17 presented inconsistencies about the bidding process or execution after such procedure, and in some cases concomitantly, that indicates corruption practices. Changing to the news, 34 from a sample of 38 units were analyzed. Research limitations/implications: Notes related to non-opening of contracting processes, exemptions from bidding, use of invitation letter in an inappropriate manner, lack of competition among companies in the market, subcontracting of companies by contracted ones, which disqualified the bidding process, favoritism among other irregularities pointed out for possible corruption practices. Originality/value: These documents presented actions related to bribes, illegalities in bidding processes and investigations related to politics in Brazil, corroborating the Public Choice Theory regarding opportunistic practices of managers in the primacy for one policy over others.
期刊介绍：
The aim of Intangible Capital is to publish theoretical and empirical articles that contribute to contrast, extend and build theories that contribute to advance our understanding of phenomena related with management, and the management of intangibles, in organizations, from the perspectives of strategic management, human resource management, psychology, education, IT, supply chain management and accounting. The scientific research in management is grounded on theories developed from perspectives taken from a diversity of social sciences. Intangible Capital is open to publish articles that, from sociology, psychology, economics and industrial organization contribute to the scientific development of management and organizational science. Intangible Capital publishes scholar articles that contribute to contrast existing theories, or to build new theoretical approaches. The contributions can adopt confirmatory (quantitative) or explanatory (mainly qualitative) methodological approaches. Theoretical essays that enhance the building or extension of theoretical approaches are also welcome. Intangible Capital selects the articles to be published with a double bind, peer review system, following the practices of good scholarly journals. Intangible Capital publishes three regular issues per year following an open access policy. On-line publication allows to reduce publishing costs, and to make more agile the process of reviewing and edition. Intangible Capital defends that open access publishing fosters the advance of scientific knowledge, making it available to everyone. Intangible Capital publishes articles in English, Spanish and Catalan.
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