Browsing by Subject "Auditores"

Now showing items 1-2 of 2

Cognitive reflection abilities and accounting practice: a two-way road of influences

Barcellos, Leonardo Portugal
2017-06-07

This dissertation paper gathers three studies on the relationship between accounting practice and certified public accountants’ (CPAs) cognitive reflection abilities (CR-ability). The first chapter summarizes the three ...
The challenges faced by the external audit industry in Brazil: an exploratory study

Silva, Elton Roberto da
2015-10-28

The auditing role in the contemporaneous business environment, and increasing interest in and demand for governance and transparency, has become an element even more important to the society, as a whole, in order to build ...