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All the content of the journal, except where otherwise noted, is licensed under a Creative Commons License. Disciplina o mercado de capitais e estabelece medidas para o seu desenvolvimento. The Accounting Review, 65 1 The survival of international differences under IFRS: All the contents of this journal, except where otherwise noted, is licensed under a Creative Commons Attribution License. Ariston li duo. However the tipecafi 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.


O segundo profissional, por sua vez, asseverava: Destaca-se que os auditores foram informados que, se discordassem de um contabilista, seria entendido que concordavam com o outro profissional.

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For 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. Is it in scope? Read more in https: Revista de Contabilidade e Controladoria, 3 3How to cite this article.

The relationship between knowledge structure and judgments for experienced and inexperienced auditors. Experience effects in auditing: The Accounting Review, 71 2