Prestação de serviços de consultoria por auditores independentes: há reflexos no gerenciamento de resultados em empresas brasileiras de capital aberto?
=== In the Context of Agency Theory, the independent audit works as a monitoring mechanism of the managers actions, aiming its alignments with the shareholders interests. This monitoring is effective only if the auditor is independent. According to the literature, there are practices thatmay harm t...
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Format: | Others |
Language: | Portuguese |
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Universidade Federal de Minas Gerais
2011
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Online Access: | http://hdl.handle.net/1843/BUOS-8M3H8J |