Lima, Jose Ricarte de, Aparecida de Fátima Alves Lima, and Ederaldo José Pereira Lima. “Ethical Penalties: A Study of Possible Situational and Individual Factors to Explain Less Severe Punishments to Accountants”. Seven Editora (July 26, 2023). Accessed August 21, 2025. https://sevenpubl.com.br/editora/article/view/2157.