Andre C. B. Aquino

University of Sao Paulo - FEARP-USP

Assistant Professor

Av. Bandeirantes, 3900 - Monte Alegre

Ribeião Preto, 14040-900

Brazil

http://www.fearp.usp.br

SCHOLARLY PAPERS

10

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1

Scholarly Papers (10)

1.

Brazilian Governmental Accounting Reforms: IPSAS and Accrual Accounting Adoption

Number of pages: 19 Posted: 16 Jul 2014
Ricardo Lopes Cardoso, Andre C. B. Aquino and José Pigatto
Brazilian School of Public and Business Administration, University of Sao Paulo - FEARP-USP and Santa Maria Federal University
Downloads 523 (51,636)

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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 University of Sao Paulo - FEARP-USP
Downloads 206 (145,780)

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

3.

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
University of Sao Paulo - FEARP-USP and Universidade de São Paulo
Downloads 150 (193,113)

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

4.

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 University of Sao Paulo - FEARP-USP
Downloads 150 (193,113)

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measurement cost, transaction cost, organizational arrangement

5.

The Whole of Government Accounts in Brazil

Number of pages: 13 Posted: 16 Jul 2014 Last Revised: 12 Aug 2014
Ricardo Lopes Cardoso, Andre C. B. Aquino and José Pigatto
Brazilian School of Public and Business Administration, University of Sao Paulo - FEARP-USP and Santa Maria Federal University
Downloads 97 (267,181)

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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, University of Sao Paulo - FEARP-USP and University of Sao Paulo (USP)
Downloads 52 (376,904)
Citation 1

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franchising, monitoring costs, automation

7.

Job Complexity and Cognitive Aging: What Can We Learn from Accounting Practice?

Number of pages: 42 Posted: 28 Aug 2017
Leonardo Barcellos, Ricardo Lopes Cardoso and Andre C. B. Aquino
Emory University, Goizueta Business School, Students, Brazilian School of Public and Business Administration and University of Sao Paulo - FEARP-USP
Downloads 26 (481,559)

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accounting practice, cognitive aging, cognitive reflection ability, certified public accountants

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, University of Sao Paulo - FEARP-USP, 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
University of Sao Paulo - FEARP-USP, 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
University of Sao Paulo - FEARP-USP 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