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    Accountants’ postures under compulsory digital transformation imposed by government oversight authorities.

    Uploaded by Fabrício Neves     May 23, 2022     383  
    Author(s)
    Paper language
    English
    Keywords
    digital transformation; digitalization; local governments; mandatory adoption; top-down adoption
    Category
    • International Accounting / Accounting Harmonization
    • Other

    How to get the paper

    From the author (email)
    andre.lino@essex.ac.uk
    From the journal
    https://onlinelibrary.wiley.com/doi/10.1111/faam.12313
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    Fighting or supporting corruption? The role of public sector audit organizations in Brazil

    Uploaded by André Lino     November 27, 2021     566  
    Author(s)
    Paper language
    English
    Keywords
    Audit Court; Corruption; Selective Justice; Political Influence; Politicization; Independence
    Category
    Auditing

    How to get the paper

    From the journal
    https://www.sciencedirect.com/science/article/abs/pii/S1045235421001039
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    Financial Management Information Systems and accounting policies retention in Brazil Hot

    Uploaded by Ricardo Azevedo     September 23, 2020     1012  
    Author(s)
    Paper language
    English
    Keywords
    Accrual accounting; Contracting out; Local governments; IPSAS; FMIS
    Category
    International Accounting / Accounting Harmonization
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    Organizational wrongdoing in courts of accounts

    Uploaded by André Lino     August 17, 2020     759  
    Author(s)
    Paper language
    English
    Keywords
    organizational wrongdoing; courts of accounts; institutional logic; corruption
    Category
    Auditing

    How to get the paper

    From the author (email)
    aflino@ufpa.br
    From the journal
    https://www.scielo.br/pdf/rap/v54n2/en_1982-3134-rap-54-02-220.pdf
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    The diversity of the Brazilian regional Audit Courts on government auditing

    Uploaded by André Lino     August 17, 2020     740  
    Author(s)
    Paper language
    English
    Keywords
    governmental audit; Courts of Accounts; external control; audit quality; public sector accounting
    Category
    Auditing

    How to get the paper

    From the author (email)
    aflino@ufpa.br
    From the journal
    http://www.revistas.usp.br/rcf/article/view/141335
    Read more
    Lack of institutional work and organizational change failure in Brazilian local governments Hot

    Uploaded by André Lino     August 17, 2020     1102  
    Author(s)
    Paper language
    English
    Keywords
    internal control; municipalities; institutional work; institutional capital; reforms
    Category
    Other

    How to get the paper

    From the author (email)
    aflino@ufpa.br
    From the journal
    http://bibliotecadigital.fgv.br/ojs/index.php/rap/article/view/78503/pdf_267
    Read more
    6 results - showing 1 - 6