 Editorial |
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| | · Editorial
Lopes, Ilidio Tomás; Fernandes, Paula Odete
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| Articles |
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| | · Influence of board interlocking in the selection of the audit firm on the mandatory caster
Nez, Evandro de; Cunha, Paulo Roberto da
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| | · A generic fiscal rule: Proposal and design
Zack, Guido; Sotelsek, Daniel
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| | · The impact of IFRS on financial report quality in Latin America and the Caribbean
Cardona Montoya, Juan Camilo
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| | · Relevant competences in public accounting and finance: Is there a consensus among employers, professors and students?
Montoya del Corte, Javier; Farías Martínez, Gabriela María
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| | · Financial disclosure and social environmental responsibility: An empirical study on the Brazilian market
Jordão, Ricardo Vinícius Dias; Ferreira, Edson Pinto; Sousa Neto, José Antônio
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| | · Are audit committee characteristics important to the internal audit budget in Malaysian firms?
Al-Dhamari, Redhwan; Almagdoub, Almahdi; Al-Gamrh, Bakr
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| | · The relationship between the effective tax rate and the nominal rate
Dias, Paulo Jorge Varela Lopes; Reis, Pedro Miguel Gomes
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| | · Corporate risk reporting: Analysis of risk disclosures in the interim reports of public Portuguese non-financial companies
Serrasqueiro, Rogério Marques; Mineiro, Tânia Sofia
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| | · The compensation of CEOs and the relevance of fair value accounting
Wang, Haiping; Werbin, Eliana Mariela
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| | · The explanatory factors of segments disclosure in non-financial entities listed in European markets
Amado, Pedro; Albuquerque, Fábio; Rodrigues, Nuno
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| | · Contracting debt and the quality of financial reporting in private firms
Paiva, Inna Sousa
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| | · The importance to financial information in the decision-making process in company's family structure
Santos, Joana Patrícia Friães dos; Pires, Amélia Maria Martins; Fernandes, Paula Odete
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