Portuguese Abstract: O objetivo deste trabalho foi verificar a compreensão dos estudantes dos Cursos Ciências Contábeis em Salvador - (SSA-BA) sobre o conceito de passivo ambiental. Além do mais, busca entender como o ensino da disciplina Teoria da Contabilidade contribui na discussão desse...

This paper investigates whether the degree of tax aggressiveness is a determinant of accounting conservatism. The taxable income has a dependent relationship with the accounting income in the Brazilian corporate income tax system. One way to reduce the corporate tax base is to adopt conservative...

This study evaluates taxpayer morale through the perception of accounting professionals, specifically whether there is an impact from i) penalties, ii) tax audit probability, iii) rewards, and iv) tax amnesties. A perception survey with accountants is more reliable than with the taxpayers...

Many studies have shown that avoiding political costs is an incentive for firms to manipulate accounting information, e.g., McNichols and Wilson, 1988; Jones, 1991; Kato et al., 2001. The majority of them use discretionary accruals models as proxies to manipulation. This paper introduces a new variable...

This article examines whether enhanced corporate governance, auditing by one of the Big Four and auditors' opinions, are associated with the propensity to engage in earnings management through accounting choices or operational decisions in Brazil. Although there are some studies on earnings...