Vol. 25 (2026): RCCC

• Presentation

  Lecir dos Passos Ghisi

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Editorial

• Digital servitisation current evidence, constraints and future research directions

  Lorenzo Compagnucci, Attilio Mucelli

  e3748

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  DOI: https://doi.org/10.16930/2237-766220263748

Articles

• Regulation, interests, and dual disclosure informational distortions in brazilian electric companies

  Valéria Pereira dos Santos, Paulo Vitor Souza de Souza

  e3686

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  DOI: https://doi.org/10.16930/2237-766220263686

• Readability of social and environmental information in the agribusiness sector (2015–2024) an analysis of companies listed on B3 with the support of artificial intelligence

  Bibiacha Angelina Nhagutou, Rodrigo Fernandes Malaquias

  e3678

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  DOI: https://doi.org/10.16930/2237-766220263678

• Auditing and Forensic Accounting in IBS/CBS a conceptual essay on informational neutrality and accountability

  Antonio Lopo Martinez, Raimundo Silva

  e3683

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  DOI: https://doi.org/10.16930/2237-766220263683

• Standards and Guidelines for Cost Information Systems in Brazilian States in Light of NBC TSP 34

  Graziela Luiza Meincheim, Fabiano Maury Raupp, Ana Rita Silva Sacramento

  e3737

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  DOI: https://doi.org/10.16930/2237-766220253737

• The Role of Self-Regulated Learning in the Self-Assessment of Academic Performance Among Graduate Students

  Rafael dos Passos Medeiros Júnior, Juliane Borges Ramos, Débora Gomes de Gomes, Alexandre Costa Quintana, Cristiane Gularte Quintana

  e3701

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  DOI: https://doi.org/10.16930/2237-766220263701

• From Public Examination to Professional Practice An Analysis of the Content Required in the Recruitment of Public Accountants

  Pedro Henrique Borges de Oliveira, Eduardo Bona Safe de Matos, Vitor Hideo Nasu

  e3675

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  DOI: https://doi.org/10.16930/2237-766220263675

• Risk Management Strategies and Supplier Selection in Public Sector Procurement Evidence from the Lower Benue River Basin Development Authority, Nigeria

  Aondofa Jerome Tyozenda

  e3652

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  DOI: https://doi.org/10.16930/2237-766220263652

• The relationship between performance measurement systems, risk management, and accountability in the Public Sector

  Diego Soares Alves, Vinicius Abilio Martins

  e3674

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  DOI: https://doi.org/10.16930/2237-766220263674

• Profile of Postgraduate Students in Accounting in Brazil What Motivates Students?

  Anderson Martins Cardoso, Edvalda Araújo Leal, Alice Gonçalves da Silva, Layne Vitória Ferreira, Janser Moura Pereira

  e3673

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  DOI: https://doi.org/10.16930/2237-766220263673

• Voluntary Adoption of SASB Standards and Sustainability Reporting in the Brazilian Electric Power Sector

  Risielly Mota Silva Fernandes, João Paulo Machado Ribeiro, Edilson Paulo

  e3608

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  DOI: https://doi.org/10.16930/2237-766220263608

• Relationship Between Systematic Risk and ESG in Brazil

  Pedro Henrique de Oliveira Santos, Marcio Marcelo Belli, Luiz Eduardo Gaio

  e3556

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  DOI: https://doi.org/10.16930/2237-766220263556

• Effects of Tax Aggressiveness and Tax Avoidance on Earnings Persistence in Brazilian Companies

  Fabiano de Castro Liberato Costa, Graselene Lindner, Angélica Ferrari, Roberto Carlos Klann

  e3658

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  DOI: https://doi.org/10.16930/2237-766220263658

• Stages of the Organizational Life Cycle and Systematic Risk Evidence from Brazil

  Gabriel Ian de Oliveira Pereira, Pedro Jorge Pinheiro, Paulo Henrique Nobre Parente

  e3569

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  DOI: https://doi.org/10.16930/2237-766220263569

• Risk of Shares of Companies With Strong ESG Practices

  José Reinaldo Passos Villefort Júnior, Dermeval Martins Borges Junior, Lúcio de Souza Machado, Paulo Junio Pereira de Moura

  e3575

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  DOI: https://doi.org/10.16930/2237-766220263575

• Fiscal Autonomy and Public Transparency Empirical Evidence from Brazilian Municipalities

  Anna Beatriz Vieira Palmeira, Edvan Soares de Oliveira, Thiago Rios Sena

  e3632

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  DOI: https://doi.org/10.16930/2237-766220263632

• Influence of Ethical Practices and Internal Auditing on Procurement Performance among Parastatal Organizations in Dar es Salaam Region The moderating role of Political Interference

  Yussuf Masoud, Edwin Musheiguza

  e3669

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  DOI: https://doi.org/10.16930/2237-766220263669

• Accounting Principles and Qualitative Characteristics of Accounting Information in Brazil Conflicts and Theoretical Evolution

  Alinie Rocha Mendes, Jorge Katsumi Niyama

  e3628

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  DOI: https://doi.org/10.16930/2237-766220263628

• Explanatory Factors for the Timeliness of Accounting Information in Municipalities of Minas Gerais

  Andréia Lopes Cirino, Bárbara Tavares de Paula, Antônio Carlos Brunozi Júnior , Tiago Carneiro da Rocha

  e3654

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  DOI: https://doi.org/10.16930/2237-766220263654

• Financial Knowledge and Behavior A Study on Financial Literacy Throughout the Academic Trajectory of University Students

  Sara Rodrigues Araújo, Nilton dos Santos Portugal, Alessandro Ferreira Alves, Luiz Carlos Vieira Guedes

  e3619

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  DOI: https://doi.org/10.16930/2237-766220263619