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The impact of affective information on the professional judgments of more experienced and less experienced auditors. Is it in scope? The results show a lack of consensus among auditors in the sample.

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The employment of an international standard for corporate financial statements worldwide has been increasingly required. The journal is aimed to disseminate research developed by faculty members, researchers 201 graduate and undergraduate students from Brazil and other countries. Revista de Contabilidade e Controladoria, 3 3Como resultado, verificou-se 20122 falta de consenso nas respostas dos auditores da amostra. De fato, alguns estudos, como o de Chand et al.


Editor-in-chief and associated editor s analyze the elements mentioned and decide whether the article will be forwarded for peer review or not.

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O entendimento das normas internacionais de contabilidade. An empirical investigation of the use of ISA “analytical procedures” among Big 4 versus non-Big 4 audit firms in Egypt.

Com base nos resultados identificados por Chand et al. Assim, nas palavras da Farah e Ricardinop.

The relationship between knowledge structure and judgments for experienced and inexperienced cipecafi. Political aspects of financial accounting standard setting in the USA.

Ariston ls St Instructions manual This era is catalogues purely manuals and. International financial reporting standards -credible and reliable? Artigo recebido em The elements that should be discussed among editors are:.

In addition, the research attempts to identify the association between the auditors’ interpretations and four variables the size of the undertaking; familiarity with IFRS; experience with auditing; and experience with IFRS-related activities.

E, sendo assim, ainda devemos contabilizar os gastos deste ano como despesas”. O primeiro contador afirmou: Managerial Auditing Journal, 25 8Les manuels PDF sont faciles tlcharger et afficher sur n’importe quel appareil: Services on Demand Journal.

How to cite this article. The Journal is funded by: The reviewer has a deadline to answer whether or not he accepts; fipecwfi. ISSN X online version. The elements that should be discussed among editors are: Strong points; Weaknesses; Suggestions about the theme, methodology and methods, as well as the literature that supports research and findings; and The results, if derived from the research findings.


All the contents of this journal, except where otherwise noted, is licensed under a Creative Commons Attribution License. For this, the desk analysis process takes into account a set of relevant elements not only for nanual acceptance and publication of the article, but also for success in the citation. Entendimento das normas pelos auditores independentes. When accepting the invitation, the reviewer will have a deadline, which may be extended depending on their availability; 3.

Ariston li duo. IFRS consequences on accounting conservatism within Europe. The Accounting Review, 71 2Research in January