The Perception of Auditors in the Measurement of Instruments Financial Institutions at Fair Value in Financial Institutions
The objective of the research is to analyze the auditors' perception regarding the measurement of the fair value of complex financial instruments level 3 in financial institutions. A questionnaire was applied with a sample of 62 independent auditors with technical qualification in financial ins...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
FUCAPE Business School
2018-01-01
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| Series: | BBR: Brazilian Business Review |
| Subjects: | |
| Online Access: | http://www.redalyc.org/articulo.oa?id=123056181004 |