Reporting of key audit matters: an analysis based on income smoothing in the brazilian electric power sector by Ana Claudia Santo Lima, Cleidinara Ribeiro Dias, Lúcio de Souza Machado, Carlos Henrique Silva do Carmo

Subjects: “…Audit quality; Income smoothing; KAMs.…”
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The Impact of the International Accounting Convergence on Income Smoothing in Brazillian Companies by Roberto Carlos Klann, Ilse Maria Beuren

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