Purpose: This paper aims to analyse how the supreme audit institution (SAI) monitors related party transactions (RPTs) in the Brazilian public sector. It considers definitions and disclosure policies of RPTs by international accounting and auditing standards and their evolution since 1980....

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...

This study investigates if the level of discretionary accruals (DAs) is different for companies whose corporate governance level is certified by Bovespa compared to those ones that are not. And also for companies whose stocks negotiated at Bovespa have high liquidity compared to the ones with...