Reporting of key audit matters: an analysis based on income smoothing in the brazilian electric power sector
Purpose: This research aims to verify the impact of Key Audit Matters (KAMs) on income smoothing practices in Brazilian companies in the electric power sector. The final sample covers 33 companies in this sector, with the study period from 2016 to 2019, as KAMs became mandatory for financial statem...
| Principais autores: | , , , |
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| Formato: | Artigo |
| Idioma: | Portuguese |
| Publicado em: |
Universidade Federal do Rio Grande do Norte
2025-01-01
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| coleção: | Revista Ambiente Contábil |
| Assuntos: | |
| Acesso em linha: | https://periodicos.ufrn.br/ambiente/article/view/38660 |