Trinômio Compliance Contábil, Riscos de Distorção, Informações Contábeis: uma RSL e Agenda de Pesquisa

Objective: This study aims to analyze accounting compliance practices focused on managing misstatement risks in the process of preparing financial statements. Method: A Systematic Literature Review was conducted using a qualitative and exploratory approach. Content analysis was employed as the analytical technique. Originality/Relevance: The study adopted the Committee of Sponsoring Organizations of the Treadway Commission (COSO) as the conceptual lens, given its applied focus on identifying elements of professional practice. In this regard, COSO dimensions served as initial benchmarks for data analysis and for the subsequent definition of analytical codes. Results: The main result is the development of a framework of accounting compliance practices that organizations can use to manage misstatement risks in accounting information. Theoretical/Methodological Contributions: The study contributes to theory by consolidating accounting compliance practices an aspect not identified in prior literature which may serve as a foundation for future descriptive research. The theoretical contribution is also reflected in the proposed research agenda, which helps organize scientific efforts toward advancing the field of accounting compliance practices, thereby reducing the gap between theory and practice in this area. Social/Managerial Contributions: The study contributes to professional practice through the same consolidation of compliance practices, enabling preparers of accounting information to assess a repertoire of possibilities for application within organizations.