ACCOUNTING IN LATIN AMERICA
RESEARCH IN ACCOUNTING IN EMERGING ECONOMIES
Series Editors: Mathew Tsamenyi and Shahzad Uddin
Recent Volumes:
Volume 1: | Research in Third World Accounting Edited by R. S. Olusegun Wallace |
Volume 2: | Research in Third World Accounting Edited by R. S. Olusegun Wallace |
Volume 3: | Research in Accounting in Emerging Economies Edited by R. S. Olusegun Wallace |
Supplement 1: | Accounting and Development A Special Case for Africa Edited by R. S. Olusegun Wallace and Shabani Nzinge (Guest Editor) |
Volume 4: | Research in Accounting in Emerging Economies Edited by R. S. Olusegun Wallace, John M. Samuels, Richard J. Briston and Shahrokh M. Saudagaran |
Volume 5: | Research in Accounting in Emerging Economies Edited by R. S. Olusegun Wallace, John M. Samuels, Richard J. Briston and Shahrokh M. Saudagaran |
Volume 6: | Accounting and Accountability in Emerging and Transition Economies Edited by Trevor Hopper and Zahirul Hoque (Guest Editors) |
Volume 7: | Accounting, Banking and Corporate Financial Management in Emerging Economies Edited by Victor Murinde (Guest Editor) |
Volume 8: | Corporate Governance in Less Developed and Emerging Economies Edited by Professor Mathew Tsamenyi and Dr Shahzad Uddin |
Volume 9: | Accounting in Emerging Economies Edited by Professor Mathew Tsamenyi and Dr Shahzad Uddin |
Volume 10: | Research in Accounting in Emerging Economiers Edited by Professor Mathew Tsamenyi and Dr Shahzad Uddin |
Volume 11: | Accounting in Asia Edited by S. Susela Devi and Keith Hooper |
Volume 12A: | Accounting in Africa Edited by Venancio Tauringana and Musa Mangena |
Volume 12B: | Finance and Development in Africa Edited by Kojo Menyah and Joshua Abor |
Volume 13: | Accounting in Central and Eastern Europe Edited by Ctlin Nicolae Albu and Rzvan V. Musta |
RESEARCH IN ACCOUNTING IN EMERGING ECONOMIES VOLUME 14
ACCOUNTING IN LATIN AMERICA
EDITED BY
CLUDIO DE ARAUJO WANDERLEY
Federal University of Pernambuco, Recife, Brazil
FBIO FREZATTI
University of So Paulo, So Paulo, Brazil
United Kingdom North America Japan India Malaysia China
Emerald Group Publishing Limited
Howard House, Wagon Lane, Bingley BD16 1WA, UK
First edition 2014
Copyright 2014 Emerald Group Publishing Limited
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A catalogue record for this book is available from the British Library
ISBN: 978-1-78441-068-1
ISSN: 1479-3563 (Series)
CONTENTS
Edilson Paulo, Eliseu Martins and Luiz Felipe de Arajo Pontes Giro
Orhan Akisik
Rodrigo de Souza Gon alves, Otvio Ribeiro de Medeiros, Elionor Farah Jreige Weffort and Jorge Katsumi Niyama
Ricardo Coln and Hctor G. Bladuell
Antnio Andr Cunha Callado and Aldo Leonardo Cunha Callado
Diego dos Santos Pereira and Jos Carlos Tiomatsu Oyadomari
LIST OF CONTRIBUTORS
Orhan Akisik | Isenberg School of Management, University of Massachusetts at Amherst, Amherst, MA, USA |
Hctor G. Bladuell | United States Department of Justice, Washington, DC, USA |
Aldo Leonardo Cunha Callado | Federal University of Paraiba, Joo Pessoa, Brazil |
Antnio Andr Cunha Callado | Federal Rural University of Pernambuco, Recife, Brazil |
Ricardo Coln | Department of Accounting and Business Law, Lamar University, Beaumont, TX, USA |
Rodrigo de Souza Gonalves | Department of Accounting, University of Brasilia, Brasilia, Brazil |
Elionor Farah Jreige Weffort | FECAP Fundao Escola de Comrcio lvares Penteado, So Paulo, Brazil |
Eliseu Martins | School of Economics, Business and Accounting, University of So Paulo, So Paulo, Brazil |
Jorge Katsumi Niyama | Department of Accounting, University of Brasilia, Brasilia, Brazil |
Jos Carlos Tiomatsu Oyadomari | Mackenzie Presbiteryan University and Insper Institute of Education and Research, So Paulo, Brazil |
Edilson Paulo | Department of Accounting and Finance, Federal University of Paraba, Joo Pessoa, Brazil |
Diego dos Santos Pereira | Mackenzie Presbiteryan University, So Paulo, Brazil |
Luiz Felipe de Arajo Pontes Giro | Department of Accounting and Finance, Federal University of Paraba, Joo Pessoa, Brazil |
Otvio Ribeiro de Medeiros | Department of Accounting, University of Brasilia, Brasilia, Brazil |
LIST OF REVIEWERS
Mohammed Amidu
University of Ghana Business School, West Africa
Agyenim Boateng
Glasgow Caledonian University, UK
Andson Braga de Aguiar
University of So Paulo, Brazil
Fernando Caio Galdi
Fucape Business School, Brazil
Yara Cintra
Universidade Federal do Rio de Janeiro (FACC/UFRJ), Brazil
Gerlando Augusto S. F. de Lima
University of So Paulo, Brazil
Elionor Farah Jreige Weffort
FECAP Fundao Escola de Comrcio lvares Penteado, Brazil
Jos M. Gonzlez-Gonzlez
University of Seville, Spain
Philippe J. C. Lassou
University of Southampton, UK
Ricardo Malagueo
University of Essex, UK
Musa Mangena
Nottingham Trent University, UK
Ilse Maria Beuren
Federal University of Paran, Brazil