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Vol. 28 No. 73 (2017)

Published: 2017-04-01

Presentation

Presentation

Fábio Frezatti

5-6
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Editorial

Accounting research: between natural science and practice

Frank G. H. Hartmann

7-10
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Articles

Using the Newcomb-Benford Law as a Deviation Identification Method in Continuous Auditing Environments: A Proposal for Detecting Deviations over Time

Wilton Bernardino da Silva, Silvana Karina de Melo Travassos, Jose Isidio de Freitas Costa

11-26
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Heterogeneity in earnings quality between different classes of companies after IFRS adoption: evidence from Brazil

Roberto Black, Sílvio Hiroshi Nakao

113-131
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Geographically Weighted Logistic Regression Applied to Credit Scoring Models

Pedro Henrique Melo Albuquerque, Fabio Augusto Scalet Medina, Alan Ricardo da Silva

93-112
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Value Relevance vis-à-vis Disclosure on Business Combinations and Goodwill Recognized by Publicly Traded Brazilian Companies

Maíra Melo de Souza, José Alonso Borba

77-92
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Cognitive brain mapping of auditors and accountants in going concern judgments

César Valentim de Oliveira Carvalho Júnior, Edgard Cornacchione, Armando Freitas da Rocha, Fábio Theoto Rocha

132-147
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Why has not it worked? An empirical application of the extended Burns and Scapens' framework within the implementation of a controlling department

Márcia Maria dos Santos Bortolocci Espejo, Neusa Sawczuk von Eggert

43-60
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Social quotas, affirmative actions, and dropout in the Business field: empirical analysis in a Brazilian federal university

Larissa Couto Campos, Thalyson Renan Bitencourt Machado, Gilberto José Miranda, Patrícia de Souza Costa

27-42
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Exposition to Factors of the Investment Funds Market in Brazil

Cláudia Olímpia Neves Mamede Maestri, Rodrigo Fernandes Malaquias

61-76
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Communications

2016 EDITORIAL INFORMATION

148-165
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