O objetivo deste estudo é traçar o perfil do mestre egresso do Programa Multiinstitucional e Inter-Regional de Pós-Graduação em Ciências Contábeis da UnB/UFPB/UFPE/UFRN, investigando as influências dessa titulação em seu perfil. Para isto, a metodologia adotada caracteriza-se como...

The purpose of this study is to investigate the academic and professional performance of the masters of Accounting by the Multi-institutional and Inter-Regional Graduate Program in Accounting from Brazil. The findings are in agreement with the Theory of Human Capital. The results indicate that...

Several factors affect the quality of accounting information, such as characteristics of the firm, practices and procedures adopted in the elaboration of the financial statements, corporative governance system, capital market, regulation, among others. Among these factors, it is noteworthy the...

Purpose: We analyze the quality of accounting information reported by public firms in Latin-America and United States of America.Methodology/approach: To reach our objective, an exploratory and descriptive research was developed. To analyze the dimensions of accounting information quality, the...

Although bonds account for the largest trading volume of transactions in the Brazilian financial market, most studies of the quality of accounting information focus on the stock market. Considering that many studies suggest that the institutional and organizational environment affects firms'...

Purpose We analyze the quality of accounting information reported by public firms in Latin America and United States of America. Methodology/Approach To reach our objective, an exploratory and descriptive research was developed. To analyze the dimensions of accounting information quality, the...