Dear readers,
This is the new issue of the Accounting & Finance Review (Revista Contabilidade & Finanças ), covering the period from January to April 2018: Issue 76. To compile this issue we identified topics from the lines of research that form part of the thematic scope of the Review and we hope that they provide support for your studies. It is composed of the Editorial, one essay, eight theoretical-empirical articles, and the Nominata referring to the period from January 1st 2017 to October 31st 2017.
The Editorial was developed by Nieves Carrera and Marco Trombetta, under the title Small is big! The role of ‘small’ audits for studying the audit market. The auditing theme, which is ever more in vogue, requires different treatments when operationalized in the company environments of smaller-sized organizations, which are growing in appeal. The two researchers customized this discussion within the European setting.
This edition’s essay, written by Marco Antonio Pereira, Alexandre Evaristo Pinto, João Estevão Barbosa Neto, and Eliseu Martins, is called Deprival value: information utility analysis. A literature review is used to discuss its origin, presentation, and application. Given the cognitive difficulties of the concept, an analysis of deprival value and its corresponding term, value to the business, was carried out with the aim of explaining some of these motivations.
Regarding the articles, we have:
The article titled The diversity of the Brazilian regional Audit Courts on government auditing was written by André Feliciano Lino and André Carlos Busanelli de Aquino and discusses possible associations between the structures and the quality of the financial auditing carried out by their teams.
A treatment of the auditing literature identifying the main auditing themes and their association in the post-SOX era is reflected in the article titled Research in auditing: main themes, analyzing the content of objectives and hypotheses of 1,650 publications in the Web of Science (2002-2014). The authors are Marcelo Porte, Irina Saur-Amaral, and Carlos Pinho.
Michele Rílany Rodrigues Machado and Ivan Ricardo Gartner are the authors of the article titled The Cressey hypothesis (1953) and an investigation into the occurrence of corporate fraud: an empirical analysis conducted in Brazilian banking institutions. The research focuses on corporate frauds, as well as indications of frauds in Brazilian banking institutions, using detection variables related to Cressey’s fraud triangle and combining the theoretical framework of agency theory, criminology, and the economics of crime.
The paper titled Aspects of manager, portfolio allocation, and fund performance in Brazil, written by Cláudia Olímpia Neves Mamede Maestri and Rodrigo Fernandes Malaquias, aims to identify some characteristics of managers and the composition of their portfolios that influence the performance of their funds. The impact of this research lies in revealing a significant relationship between risk-adjusted return and the portion of portfolios allocated to assets focusing more on fixed income or variable income, which does not yet appear to have been explored in the context of emerging economies.
Antônio Maria Henri Beyle de Araújo, Paulo Roberto Barbosa Lustosa, and Edilson Paulo are the authors of the article titled The cyclicality of loan loss provisions under three different accounting models: the United Kingdom, Spain, and Brazil, which discusses the constitution of loan loss provisions in banks and their relationship with the economic cycles, both in the pro-cyclical and anti-cyclical sense.
The article titled To pursue a career in accounting or not: a study based on the Theory of Planned Behavior, written by Edicreia Andrade dos Santos and Lauro Brito de Almeida, contributes to understanding the profiles of accounting graduates from public institutions in the state of Paraná, providing elements to support the managers of the institutions in analyzing and elaborating different strategies regarding the curriculums.
Patrícia de Souza Costa, Gilvania de Sousa Mendes, Guillermo O. Braunbeck, and Maria Eduarda Gomes Santana are the authors of the article titled A Safari in Brazil: evidence regarding the Framework-Based Approach to Teaching. The study addresses the effectiveness in developing the skills and competencies needed for learning and using the International Financial Reporting Standards (IFRS), by analyzing the results in light of the Bloom Taxonomy. The use of cases for teaching has been shown to be an efficient mechanism for developing and improving skills and competencies.
Private pension funds: passivity at active fund prices is a study developed by Carlos Heitor Campani and Leonardo Mesquita de Brito. Private pension funds are characterized as charging high administration fees, thus retaining a good portion of the benefits offered by the government as an incentive to invest in this modality. High administration fees are justifiable when there is active management of these funds, in theory generating greater performance: this study indicates that this is not what occurs in this market segment.
On behalf of all of the editors, I wish you an inspiring and productive read.
Publication Dates
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Publication in this collection
Apr 2018
