Companies in the agricultural machinery industry (AMI) in Brazil have shown significant revenues and potential growth in recent years, especially due to the worldwide market expansion for bio-fuels and grains. In order to overcome expertise deficiencies for developing increasingly complex...

A model emphasizing cookie-jar earnings management and the effect of auditor-required adjustment is formulated, with the optimal misreporting strategy generally characterized and the closed-form solutions for particular functional form assumptions derived. Using simulation results based on the...

Public management has great impact on economic development of the state. Government authority is implemented via public administration institutions which have at their disposal financial resources. State audit is one of the most reliable ways to provide exhaustive information on the legitimacy...