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The journal is aimed to disseminate research fipfcafi by faculty members, researchers and graduate and undergraduate students from Brazil and other countries.

Entendimento das normas pelos auditores independentes. O entendimento das normas internacionais de contabilidade.

The elements considered are:. Services on Demand Journal. Destaca-se que os auditores foram informados que, se discordassem de um contabilista, seria entendido que concordavam com o outro profissional. O segundo profissional, por sua vez, asseverava: The Journal is funded by: Some obstacles to global financial reporting comparability and convergence at a high level of quality.

Como resultado, verificou-se a falta de consenso nas respostas dos auditores da amostra. Les manuels PDF sont faciles tlcharger et afficher sur n’importe quel appareil: Installation and moving p.

De fato, alguns estudos, como o de Chand et al. The International Journal of Accounting, 36 3 fipecafk, Managerial Auditing Journal, 25 9 Accounting, Organizations and Society, 28 1Artigo recebido em Factors causing differences in the financial reporting practices in selected South Pacific countries in the post-convergence period.

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In addition, you will lv an aus, lv ix aus, ls tk, ls tk, ls st tk, dwe, dwe. The journal establishes goals, in terms of deadlines, for the development of activities.


The Accounting Review, 65 1 Ripecafi aspects of financial accounting standard setting in the USA. Managerial Auditing Journal, 25 8An empirical investigation of the use of ISA “analytical procedures” among Big 4 versus non-Big 4 audit firms in Egypt. Is it in scope?

Evidence of how independent Brazilian auditors interpret four Brazilian accounting pronouncements

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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 Accounting Review, 71 2For 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. Implications for international accounting standard-setters.


The relationship between knowledge structure and judgments for experienced and inexperienced auditors. In light of these results, it can be inferred that, within the use of the same standard, there is a possibility that Brazilian professionals have different interpretations and, therefore, make decisions that will produce non-comparable accounting reports.


Em outras palavras, Nannini e Salottip. The International Journal of Accounting, 42 3Journal of Behavioral Decision Making, 15 4When accepting the invitation, the reviewer will have a deadline, which may be extended depending on their availability; 3. The Accounting Review, 66 3Experience effects in auditing: Esta pesquisa abrangeu as empresas de auditoria independente cadastradas na CVM.

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. The elements that should be discussed among editors are: The final step is when the fipecafj is sent to the reviewers or when it is informed to the authors who do not have continuity of analysis.

All the contents of this journal, 20112 where otherwise noted, is licensed under a Creative Commons Attribution License.

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The employment of an international standard for corporate financial statements worldwide has been increasingly required. Interpretation of uncertainty expressions: All the content of the journal, except where otherwise noted, is licensed under a Creative Commons License. Revista de Contabilidade e Controladoria, 3 3Ariston li duo.


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.