
Determinants of the approval of the annual accounts of the municipalities by the Audit Courts: an analysis based on the Human Capital Theory
Author(s) -
Gabriella Wyara Lopes da Silva,
Victor Godeiro de Medeiros Lima,
Nyalle Barboza Matos,
Andréa Oliveira Gonçalves
Publication year - 2020
Publication title -
revista capital científico
Language(s) - English
Resource type - Journals
eISSN - 2177-4153
pISSN - 1679-1991
DOI - 10.5935/2177-4153.20200001
Subject(s) - audit , human capital theory , human capital , accounting , business , actuarial science , economics , public economics , economic growth