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Vol. 29 No. 76 (2018)
Vol. 29 No. 76 (2018)
Published:
2018-04-01
Presentation
Presentation
Fábio Frezatti
7-8
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PDF (Portuguese)
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Editorial
Small is big! The role of ‘small’ audits for studying the audit market
Nieves Carrera, Marco Trombetta
9-15
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PDF (Portuguese)
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Ensaio
Deprival value: information utility analysis
Marco Antonio Pereira, Alexandre Evaristo Pinto, João Estevão Barbosa Neto, Eliseu Martins
16-25
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Articles
The diversity of the Brazilian regional Audit Courts on government auditing
André Feliciano Lino, André Carlos Busanelli de Aquino
26-40
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Research in auditing: main themes
Marcelo Porte, Irina Saur-Amaral, Carlos Pinho
41-59
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The Cressey hypothesis (1953) and an investigation into the occurrence of corporate fraud: an empirical analysis conducted in Brazilian banking institutions
Michele Rílany Rodrigues Machado, Ivan Ricardo Gartner
60-81
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Aspects of manager, portfolio allocation, and fund performance in Brazil
Cláudia Olímpia Neves Mamede Maestri, Rodrigo Fernandes Malaquias
82-96
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The cyclicality of loan loss provisions under three different accounting models: the United Kingdom, Spain, and Brazil
Antônio Maria Henri Beyle de Araújo, Paulo Roberto Barbosa Lustosa, Edilson Paulo
97-113
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To pursue a career in accounting or not: a study based on the Theory of Planned Behavior
Edicreia Andrade dos Santos, Lauro Brito de Almeida
114-128
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A Safari in Brazil: evidence regarding the Framework-Based Approach to Teaching
Patrícia de Souza Costa, Gilvania de Sousa Gomes, Guillermo O. Braunbeck, Maria Eduarda Gomes Santana
129-147
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Private pension funds: passivity at active fund prices
Carlos Heitor Campani, Leonardo Mesquita de Brito
148-163
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Communications
Editorial information 2017
Fábio Frezatti
164-181
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