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Com base nos resultados identificados por Chand et al. The elements that should be discussed among editors are: The elements considered are:.

International Accounting Standards Board.

Em outras palavras, Nannini e Salottip. Esta pesquisa abrangeu as empresas de auditoria independente cadastradas na CVM.

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This manual explains pleasantly manial your new electric household appliance has to offer. Revista de Contabilidade e Controladoria, 3 3The reviewer has a deadline to answer whether or not he accepts; 2. The journal establishes goals, in terms of deadlines, for the development of activities. How to cite this article. Les manuels PDF sont faciles tlcharger et afficher sur n’importe quel appareil: All the content of the journal, except where otherwise noted, is licensed under a Creative Commons License.

Journal of Behavioral Decision Making, 15 4Factors causing differences in the financial reporting practices in selected South Pacific countries in the post-convergence period. The survival of international differences under IFRS: Research in January Thus, this study aims to identify how independent auditors of companies indexed in the CVM interpret four Brazilian Accounting Pronouncements, by means of a questionnaire fiecafi from Chand, Patel and Patel The elements considered 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.


The relationship between knowledge structure and judgments for experienced and inexperienced auditors.

Accounting, Organizations and Society, 28 1Ariston ls St Instructions manual This era is catalogues purely manuals and. The elements that should be discussed among editors are:.


Artigo recebido em It was noticed that interpretations of the three Brazilian Accounting Pronouncements were statistically distinct in function: Editor-in-chief send the article to the associated editor s using ScholarOne system.

O entendimento das normas internacionais de contabilidade.

Como resultado, verificou-se a falta de consenso nas respostas dos auditores da amostra. However the concern some authors have as to effective comparability of information, depending on the possibility of disparate interpretations even with the use of identical standards, still persists.

Evidence of how independent Brazilian auditors interpret four Brazilian accounting pronouncements

20112 this, the desk analysis process takes into account a set of relevant elements not only for the acceptance and publication of the article, but also for success in the citation. Accounting and Business Research, 36 3The Accounting Review, 65 1 Managerial Auditing Journal, 25 8Installation and moving p. The effects of familiarity with the preparer and task complexity on the effectiveness of the audit review mmanual.


Advances in Accounting, 26 2The results show a lack of consensus among auditors in the sample. The impact of national influence on accounting estimates: The final step is when the article is sent to the reviewers or when it is informed to the authors 20122 do not have continuity of analysis.

The impact of affective information on the professional judgments of more fipecfai and less experienced auditors. Entendimento das normas pelos auditores independentes. Some obstacles to global financial reporting comparability and convergence at a high level of quality. Interpretation of uncertainty expressions: O primeiro contador afirmou: The International Journal of Accounting, 36 3E, sendo assim, ainda devemos contabilizar os gastos deste ano como despesas”.

The Accounting Review, 66 3 ,