Perception of Auditors from Brazilian Federal Universities on the Quality of Accounting Information/Percepcao dos Auditores das Universidades Federais Brasileiras sobre a Qualidade da Informacao Contabil

The purpose of accounting is to objectively transmit organizational data, filtering and interpreting it in such a way as to make it understandable and useful to stakeholders, both internal and external to the organization. In order to perform this function, some characteristics are necessary to give quality to accounting information, such as relevance, reliable representation, comparability, verifiability, timeliness and comprehensibility. The aim of this article was to verify the perception of auditors at Brazilian federal universities about the quality of accounting information. The research universe consisted of 209 auditors from Brazilian federal universities, registered on the Integrated Platform for Ombudsman and Access to Information--Fala.BR. A structured questionnaire was sent via Google Forms to the auditors' institutional e-mail addresses. 41 responses were obtained. The results indicated the presence of all the qualitative attributes in the universities' accounting information, but the qualities of relevance and verifiability were more prevalent in the group, showing that the information has the capacity to influence decision-making due to its perceived relevance and proves to be reliable or verifiable.