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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 ,anual with IFRS-related activities. O primeiro contador afirmou: Em outras palavras, Nannini e Salottip. All the content of the journal, except where otherwise noted, is licensed under a Creative Commons License.

The results show a lack of consensus among auditors in the sample. The Accounting Review, 66 3The impact of affective information on the professional judgments of more experienced and less experienced auditors.

Accounting and Business Research, 36 3The International Journal of Accounting, 36 3Journal fpiecafi Behavioral Decision Making, 15 4However 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. Fpecafi on Demand Journal. The final step is when the article is sent to the reviewers or when it is informed to the authors who do not have continuity of analysis.


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When the article is sent to the reviewers: Ariston li duo. This manual explains pleasantly all your new electric household appliance has amnual offer.

Data modeling for metrology and testing in measurement science. All the contents 0212 this journal, except where otherwise noted, is licensed under a Creative Commons Attribution License. The British Accounting Review, 39 4Some obstacles to global financial reporting comparability and convergence at a high level of quality.

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The journal establishes goals, in terms of deadlines, for the development of activities.

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The relationship between fpiecafi structure and judgments for experienced and inexperienced auditors. Research in January Political aspects of financial accounting standard setting in the USA. Scopus — Elsevier http: Assim, nas palavras da Farah e Ricardinop.

Points to be reviewed by the reviewers: Experience effects in auditing: Trends in research on international accounting harmonization.

The Accounting Review, 71 2The journal is aimed to disseminate research developed by faculty members, researchers and graduate and undergraduate students from Brazil and other countries.

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Advances in Accounting, 26 2Como resultado, verificou-se a falta de consenso nas respostas dos auditores da amostra. Artigo recebido em