Presentation

Abstract

, is called Deprival value: information utility analysis. A literature review is used to discuss its origin, presentation, and application. Given the cognitive di culties of the concept, an analysis of deprival value and its corresponding term, value to the business, was carried out with the aim of explaining some of these motivations.Regarding the articles, we have: e article titled e diversity of the Brazilian regional Audit Courts on government auditing was written by André Feliciano Lino and André Carlos Busanelli de Aquino and discusses possible associations between the structures and the quality of the nancial auditing carried out by their teams.A treatment of the auditing literature identifying the main auditing themes and their association in the post-SOX era is re ected in the article titled Research in auditing: main themes, analyzing the content of objectives and hypotheses of 1,650 publications in the Web of Science (2002Science ( -2014. e authors are Marcelo Porte, Irina SaurAmaral, and Carlos Pinho.Michele Rílany Rodrigues Machado and Ivan Ricardo Gartner are the authors of the article titled e Cressey hypothesis (1953) and an investigation into the occurrence of corporate fraud: an empirical analysis conducted in Brazilian banking institutions. e research focuses on corporate frauds, as well as indications of frauds in Brazilian banking institutions, using detection variables related to Cressey's fraud triangle and combining the theoretical framework of agency theory, criminology, and the economics of crime. e paper titled Aspects of manager, portfolio allocation, and fund performance in Brazil, written by Cláudia Olímpia Neves Mamede Maestri and Rodrigo Fernandes Malaquias, aims to identify some characteristics of managers and the composition of their portfolios that in uence the performance of their funds. e impact of this research lies in revealing a signi cant relationship between risk-adjusted return and the portion of portfolios allocated to assets focusing more on xed income or variable income, which does not yet appear to have been explored in the context of emerging economies.Antônio Maria Henri Beyle de Araújo, Paulo Roberto Barbosa Lustosa, and Edilson Paulo are the authors of the article titled e cyclicality of loan loss provisions under three di erent accounting models: the United Kingdom, Spain, and Brazil, which discusses the constitution of loan loss provisions in banks and their relationship with the economic cycles, both in the pro-cyclical and anti-cyclical sense.