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    Reporting of key audit matters: an analysis based on income smoothing in the brazilian electric power sector

    Reporting of key audit matters: an analysis based on income smoothing in the brazilian electric power sector by Ana Claudia Santo Lima, Cleidinara Ribeiro Dias, Lúcio de Souza Machado, Carlos Henrique Silva do Carmo

    Published 2025-01-01
    Subjects: “…Audit quality; Income smoothing; KAMs.…”
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