Andre C. B. Aquino

School of Arts, Sciences and Humanities - University of Sao Paulo

Professor

São Paulo

Brazil

http://www.usp.br

School of Arts, Sciences and Humanities - University of Sao Paulo

SCHOLARLY PAPERS

10

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Scholarly Papers (10)

1.

Brazilian Governmental Accounting Reforms: IPSAS and Accrual Accounting Adoption

Number of pages: 19 Posted: 16 Jul 2014
Brazilian School of Public and Business Administration, School of Arts, Sciences and Humanities - University of Sao Paulo and Santa Maria Federal University
Downloads 636 (60,167)
Citation 2

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accounting reform, public sector, Brazil, accrual accounting, IPSAS, convergence, central government, subnational government, local government, comparative research

2.

Vagueness on the Left Side of Balance Sheet Classification

Number of pages: 27 Posted: 04 Feb 2009
Ricardo Lopes Cardoso and Andre C. B. Aquino
Brazilian School of Public and Business Administration and School of Arts, Sciences and Humanities - University of Sao Paulo
Downloads 227 (190,681)

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Classified Balance Sheet, IFRS, Vagueness, Property Rights, Accounting Regulation

3.

Quasi-Rents, Measurement Costs, Enforceability and Efficient Organizations

Number of pages: 14 Posted: 03 Oct 2006 Last Revised: 13 Jan 2009
Leonardo L. Ribeiro and Andre C. B. Aquino
Center For Private Equity and Venture Capital Research at Fundacao Getulio Vargas (GVcepe) and School of Arts, Sciences and Humanities - University of Sao Paulo
Downloads 163 (255,881)

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measurement cost, transaction cost, organizational arrangement

4.

Performance of Industrial Services Outsourcing: A Field Study of Services Coordination in a Brazilian Steel Company

Number of pages: 22 Posted: 17 Nov 2009
Andre C. B. Aquino and Alexsandro Broedel Lopes
School of Arts, Sciences and Humanities - University of Sao Paulo and Universidade de São Paulo
Downloads 159 (261,308)

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Transaction cost, Incomplete contracts, Controllership, Industrial services, Outsourcing

5.

The Whole of Government Accounts in Brazil

Number of pages: 13 Posted: 16 Jul 2014 Last Revised: 12 Aug 2014
Brazilian School of Public and Business Administration, School of Arts, Sciences and Humanities - University of Sao Paulo and Santa Maria Federal University
Downloads 107 (351,637)

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whole of public sector accounts, public sector, consolidation, Brazil

6.

Vectors of Influence on the Contractual Mix: Geographical Dispersion vs. Automation in Brazilian Franchised Chains

Number of pages: 14 Posted: 29 Apr 2010 Last Revised: 15 Aug 2010
Eugenio J. S. Bitti, Andre C. B. Aquino and João Amato Neto
University of Sao Paulo - School of Polytechnics, School of Arts, Sciences and Humanities - University of Sao Paulo and University of São Paulo (USP)
Downloads 57 (502,220)
Citation 2

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franchising, monitoring costs, automation

7.

Probable at first glance, but unlikely after closer look: The role of cognitive reflection ability on the assessment of probabilistic expressions

International Journal of Accounting, Forthcoming
Number of pages: 38 Posted: 17 Mar 2022
Ricardo Lopes Cardoso, Rodrigo Leite and Andre C. B. Aquino
Brazilian School of Public and Business Administration, COPPEAD Graduate School of Business and School of Arts, Sciences and Humanities - University of Sao Paulo
Downloads 20 (713,780)

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reflectivity, impulsiveness, conservatism, aggressive, probabilistic expressions, uncertainty expressions, cognitive reflection.

8.

Discretionary Accruals, Liquidity and Corporate Governance Index in Brazil

Corporate Ownership & Control, Vol. 5, May 2008
Posted: 07 Dec 2007
Brazilian School of Public and Business Administration, School of Arts, Sciences and Humanities - University of Sao Paulo, Federal University of Espirito Santo (UFES) and Fucape Business School

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Discretionary accruals, Earnings Management, Liquidity, Corporate Governance, Capital Market

9.

Causality in a Performance Measurement Model: A Case Study in a Brazilian Power Distribution Company

STUDIES IN MANAGERIAL AND FINANCIAL ACCOUNTING - PERFORMANCE MEASUREMENT AND MANAGEMENT CONTROL: MEASURING AND REWARDING PERFORMANCE, Marc J. Epstein, Jean-François Manzoni, eds., Vol. 18, No. 1, pp. 273-299, Bingley, UK: Emerald Group Publishing Limited, 2008
Posted: 21 Aug 2007 Last Revised: 19 Nov 2008
School of Arts, Sciences and Humanities - University of Sao Paulo, Brazilian School of Public and Business Administration, FUCAPE Business School and School of Economics, Business Administration and Accounting at Ribeirao Preto (FEA-RP/USP)

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performance measurement, balanced scorecard, incentives, goals, field study

10.

A Heuristic Method for Composing a Literature Review

Posted: 19 Sep 2006
Andre C. B. Aquino and Marcelo S. Pagliarussi
School of Arts, Sciences and Humanities - University of Sao Paulo and School of Economics, Business Administration and Accounting at Ribeirao Preto (FEA-RP/USP)

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Literature review, internal validity, construct validity, heuristic process