Although some studies have analysed the effects of corporate governance practices on cash holdings, this study is the first, to the best of our knowledge, to analyse the effects of a non-mandatory premium listing that was designed to establish a higher standard of governance set by Brazilian...

Purpose: The purpose of this paper is to examine the effects of length of service and ethical ideologies on cognitive moral development (CMD) and ethical behavioral intentions among public sector tax auditors in Brazil. Design/methodology/approach: The research data were collected via survey...