1 Os autores agradecem os comentários, recomendações e sugestões de melhorias oferecidas pelos Revisores ad hoc, as quais enriqueceram sobremaneira o resultado da pesquisa. RESUMOA pesquisa histórica permite identifi car, resgatar e analisar marcos relevantes da evolução da sociedade, no mundo e no Brasil. Um marco importante é o impacto das ocorrências econômicas, políticas e sociais no ensino, pois tais mudanças demandam profi ssionais mais bem preparados. Em função do exposto, este trabalho apresenta o resultado de pesquisa realizada nas áreas de Contabilidade e Economia, sobre a evolução do ensino de Contabilidade no Brasil, e o impacto que alguns eventos econômicos, políticos e sociais tiveram nessa evolução. A pesquisa é histórica, documental, bibliográfi ca e descritiva. Foi analisada a legislação nacional sobre o ensino comercial e contábil promulgada no Brasil, do século XIX até os dias atuais. Foram identifi cadas ocorrências relevantes no cenário nacional, a partir da chegada da Família Real, em 1808, e os efeitos que esse fato e outros que se sucederam tiveram sobre a regulamentação do ensino da Contabilidade no Brasil. Os resultados obtidos permitiram identifi car como algumas ocorrências econômicas, políticas e sociais afetaram o ensino contábil e a forma como a legislação analisada evoluiu até os dias atuais. Palavras

The case study has been appointed as a research method used in Applied Social Sciences, among which ranks Accounting. However, their quality has been discussed because of the lack of methodological rigor and research planning, reducing the advantages of this strategy and the validity of the study. The objective of this paper is to contribute to the implementation of this methodological approach in accounting research. For this purpose, we initially made a review of the literature regarding the types and methods of research, in particular the case study as a research strategy, and then propose a theoretical scheme of the steps that comprise the case study. The issues addressed leads to consider that many advances can be achieved with the planned use of the case study, emphasizing that the main problems associated with criticisms of its use are related to how such research is performed (misuse) and not the strategy itself. It is understood that the theoretical scheme proposed here can be useful for researchers who need to use this accounting strategy, both for the justification of their use and for the steps to be followed in order to improve the quality and validity of accounting research in Brazil.

This paper analyzes the determinants of audit fees paid by companies listed on the BM&FBOVESPA. Data referring to listed companies for 2012 show a positive relationship between fees and the variables size, client's complexity, and Big N auditors. The risk perceived by the auditor demonstrated to affect the values of fees differently in larger and smaller clients. In smaller clients, the results suggest that the auditor charges lower fees to more leveraged and riskier clients, contrary to the hypothesis that the auditor might charge higher fees as a reward for his risk. In turn, in larger clients, the results demonstrate that clients with higher risk, as measured by liquidity and leverage, or those having stronger governance practices, tend to spend more on auditing. As for changing the auditor, the results pointed out that larger clients pay less in the first year of audit. These results qualify the findings of Hallak and Silva (2012), suggesting the need for further research with temporally more extensive bases.