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Evaluating the Impact of Brazil's Central Audit Program on Municipal Provision of Health Services

Nishijima, Marislei - 2019

We evaluate the success of Brazil's Corregedoria-Geral da União's (CGU) anti-corruption program in fostering better …

Persistent link: https://www.econbiz.de/10012900215

Continuous auditing supported by XBRL : an application on the Brazilian public digital bookkeeping system

Silva, Paulo Caetano da; Luciano, José Geraldo; Peres, … - In: International journal of business innovation and … 27 (2022) 2, pp. 143-165

Persistent link: https://www.econbiz.de/10013252908

A New Approach about Earnings Management and Audit Companies : Empirical Evidences from Brazilian Capital Market

Flores, Eduardo - 2015

the other years due to the Brazilian IFRS harmonization. Statistical estimations were carried out based on this sample …

Persistent link: https://www.econbiz.de/10013031886

Fighting or supporting corruption? : the role of public sector audit organizations in Brazil

Lino, André Feliciano; Azevedo, Ricardo Rocha de; … - In: Critical perspectives on accounting : an international … 83 (2022), pp. 1-19

Persistent link: https://www.econbiz.de/10013209870

Corporate Governance, Auditing and Earnings Management Through Accounting Choices and Operational Decisions in Brazil

Martinez, Antonio Lopo - 2010

Brazil. Although there are some studies on earnings management by Brazilian companies, very few have examined the presence of …

Persistent link: https://www.econbiz.de/10013144418

Brazil : Report on the Observance of Standards and Codes--Accounting and Auditing

World Bank - 2014

Financial Sector Assessment Program in Brazil. The report assesses the status of implementation of 2005 ROSC A&A policy … recommendations, highlights recent improvements in Brazil's corporate financial reporting framework, and sheds light on emerging …. Brazil's low domestic savings and limited domestic long-term financing markets remain a major impediment to the investment in …

Persistent link: https://www.econbiz.de/10012560625

Auditors' career development and personal identity crisis

Imoniana, Joshua Onome; Imoniana, Bernardete Bezerra Silva - In: European research studies 23 (2020) 1, pp. 565-586

Persistent link: https://www.econbiz.de/10012286781

Assessment of internal control systems to curb corporate fraud : evidence from Brazil

Imoniana, Joshua Onome; Feitas, Eduardo Costa de; … - In: African journal of accounting, auditing and finance : AJAAF 5 (2016) 1, pp. 1-24

Persistent link: https://www.econbiz.de/10011646202

Audit risk and rent extraction : evidence from a randomized evaluation in Brazil

Zamboni, Yves; Litschig, Stephan - In: Journal of development economics 134 (2018), pp. 133-149

Persistent link: https://www.econbiz.de/10011982651

Brazil's Supreme Audit Institution : The Audit of the Consolidated Year-end Government Report

2013

state. This report assesses the role of Brazil's SAI – the Federal Court of Accounts (Tribunal de Contas da União or TCU …

Persistent link: https://www.econbiz.de/10012449544