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...

The main reason for requiring rotation of independent auditors is to preserve independence and ethics in the relationship between the audited company and its external auditing firm and consequently to reduce accounting fraud and errors. To investigate whether this procedure was effective in the...

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...

In Brazil, where complex tax regulations shape the corporate environment, understanding the relationship between tax aggressiveness and independent auditors' decisions is vital. This research examines the connection between tax aggressiveness and the voluntary switching of auditors among public...