Gustavo Cesário
Biographic Data
| ID | 9210839 |
|---|---|
| NAME | Gustavo Cesário |
| GIVEN NAMES | Gustavo |
| FAMILY NAME | Cesário |
| SIGNATURE | CESÁRIO G |
| AFFILIATIONS | Escola Brasileira de Administração Pública e de Empresas |
| ORCID | 0000-0001-8102-5899 |
| VERIFIED | Yes |
| TOTAL WORKS | 1 |
| TOTAL CITATIONS | 0 |
| AUTHOR COUNT | 1 |
| EDITOR COUNT | 0 |
| FIRST PUBLICATION YEAR | 2020 |
| LATEST PUBLICATION YEAR | 2020 |
| H-INDEX | 0 |
The surveillance of a supreme audit institution on related party transactions
Purpose This paper aims to analyse how the supreme audit institution (SAI) monitors related party transactions (RPTs) in the Brazilian public sector. It considers definitions and disclosure policies of RPTs by international accounting and auditing standards and their evolution since 1980. Design/methodology/approach Based on archival research on international standards and using an interpretive approach, the authors investigated definitions and d…
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The surveillance of a supreme audit institution on related party transactions
Purpose This paper aims to analyse how the supreme audit institution (SAI) monitors related party transactions (RPTs) in the Brazilian public sector. It considers definitions and disclosure policies of RPTs by international accounting and auditing standards and their evolution since 1980. Design/methodology/approach Based on archival research on international standards and using an interpretive approach, the authors investigated definitions and d…
Accounting (1 works) · Audit (1 works) · Auditing, Earnings Management, Governance (1 works) · Business (1 works) · Computer Science (1 works) · Corporate Finance and Governance (1 works) · Corruption and Economic Development (1 works) · Latent Dirichlet allocation (1 works) · Law (1 works) · Nepotism (1 works)