Frauds represent large losses to the global economy, and one of the main means for their containment is by means of denunciations within organizations: whistle blowing. This research aims to analyze whistle blowing within the Brazilian context, considering the influence of costs and intrinsic...

We investigated through experiments vagueness among property, plant, and equipment (PPE), intangible asset and inventory accounts. To semantic vagueness among items, epistemic vagueness is added in relation to liquidity order classification. Traditional dichotomy current/non-current...