Determinants of the degree of penalty against independent auditors in Brazil
The importance of auditing in the capital market, for its trust and credibility, has increased with business development. Thus, this research aimed to identify the determinants of the degree of penalties applied against independent auditors, based on the Sanctioning Administrative Proceedings filed...
| Main Authors: | , , |
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| Format: | Article |
| Language: | Portuguese |
| Published: |
Universidade Federal de Santa Catarina
2020-09-01
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| Series: | Revista Contemporânea de Contabilidade |
| Subjects: | |
| Online Access: | https://periodicos.ufsc.br/index.php/contabilidade/article/view/71018 |