The theme of financial statement fraud is still incipient in the Brazilian academic literature. This work seeks to contribute in this area by constructing a framework of red flags to detect such fraud. To establish this framework, we consulted various sources of information, including academic...

This paper uses an exploratory approach to learn some of the characteristics of accounting journals published in English and available at the CAPES Periodicals Portal. This study’s sample is composed of the journals that have the words “accounting”, “auditing”, “cost” and...

The sunk cost is defined as a greater disposition to continue an endeavor, once an investment in money, effort or time has been made. According to economic theory, however, these past expenses should not be taken into consideration, as they cannot be recovered. The objective of this study is to...