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The Accounting Review, 66 3Services on Demand Journal. The results show a lack of consensus among auditors in the sample.

Inthe goals are: 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 manuall accounting reports. Trends in research on international accounting harmonization.


The impact of affective information on the professional judgments of more experienced and less experienced auditors. International Accounting Standards Board.


Asian Academy of Management Journal, 13 2Evidence of how independent Brazilian auditors interpret four Brazilian accounting pronouncements. International financial reporting standards -credible and reliable? Managerial Auditing Journal, 25 9 Advances in Accounting, 26 2The journal is aimed to disseminate research developed by faculty members, researchers and graduate and undergraduate students from Brazil and other countries.

Installation and moving p. It was noticed that interpretations of the three Brazilian Accounting Pronouncements were statistically distinct in function: IFRS consequences on accounting conservatism within Europe.

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Assim, nas palavras da Farah e Ricardinop. Destaca-se que os auditores foram informados que, se discordassem de um contabilista, seria entendido que concordavam com o outro profissional.

Scopus — Dipecafi http: Factors causing differences in the financial reporting practices in selected South Pacific countries in the post-convergence period. Com base nos resultados identificados por Chand et al.

Evidence of how independent Brazilian auditors interpret four Brazilian accounting pronouncements

De fato, alguns estudos, como o de Chand et al. 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. Artigo recebido em The elements that should be discussed among editors are: Points to be reviewed by the reviewers: The elements considered are: Interpretation of uncertainty expressions: 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 adapted from Chand, Patel and Patel Accounting, Organizations and Society, 28 1Interpretation and application fiecafi “new” and “complex” international financial reporting standards in Fiji: Em outras palavras, Nannini e Salottip.

Editor-in-chief send the article to the associated editor s using ScholarOne system.