Determinants of the approval of the annual accounts of the municipalities by the Audit Courts: an analysis based on the Human Capital Theory Determinantes da aprova??o das contas anuais dos municípios pelos Tribunais de Contas: uma análise baseada na Teoria do Capital Humano

摘要

This?research?seeks to?verify if the previous experience and education level of the mayor of a municipality are related to the approval or disapproval of the annual reports judged by the Tribunal de Contas do Rio Grande do Norte (TCE/RN).? The personal characteristics?of the mayors?were collected?through the?website?of ?the Tribunal Superior Eleitoral (TSE); the results of the judgement of the annual reports on the TCE/RN website;?and the?previous?experience?by crossing information?from?the TSE,?TCE/RN and their respective municipalities websites.? By comparing the?score – calculated through the number of approved reports - which each mayor acquired?with their characteristics demonstrated that the TCE/RN has a greater predisposition to approve the accounts of a female candidates with higher?level of education,?that is young and?is associated with?a right-wing?party.