Impulsivity may lead to several unfortunate consequences and maladaptive behaviors for clinical and non-clinical people. It has a key role in many forms of psychopatology. Although many studies discuss the negative impact of it, few of them emphasize the relationship between cognitive...

We show that auditing practice is more likely to prevent cognitive reflection abilities (CR-abilities) decline than financial reports elaboration practice. We rely on the institutionally unique setting of the Brazilian accounting profession together with previous research and interviews to...

This paper presents the origins, actual situation and future perspectives about the whole of public sector accounts (WPSA) in Brazil. We collected evidences from financial reports and regulation, and aiming to capture the implementation process path we interviewed technicians from the National...

Brazilian governmental accounting is affected by two reform processes: the implementation of accrual accounting and convergence with the International Public Sector Accounting Standards (IPSAS). This paper analyses the origins, the process and preliminary outcomes of such reforms. In order to...

Many studies have shown that avoiding political costs is an incentive for firms to manipulate accounting information, e.g., McNichols and Wilson, 1988; Jones, 1991; Kato et al., 2001. The majority of them use discretionary accruals models as proxies to manipulation. This paper introduces a new variable...