Revista Catarinense da Ciência Contábil

About the Journal

Continuous publication of the Regional Accounting Council of Santa Catarina

ISSN: 2237-7662

DOI: 10.16930

Qualis/Capes Concept: A3

Current Issue

Vol. 23 (2024): RCCC

Continuous publication

Published: 2024-01-04

Presentation

Marisa Luciana Schvabe de Morais
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Editorial

Sustainability reporting from the EU perspective State of the art and research opportunities

Marco Fasan

e3466
DOI: https://doi.org/10.16930/2237-766220243466

Articles

Influences of behavioral beliefs, perceived justice, attitudes toward past experiences, and issue complexity on complaint intention

Jonatas Dutra Sallaberry, Camila Helfenstein, Edicreia Andrade dos Santos, Sayuri Unoki de Azevedo

e3502
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DOI: https://doi.org/10.16930/2237-766220243502
Environmental and Social Moderating Effect on Corporate Governance in Brazilian Companies

Yvelise Giacomello Piccinin, Jonas Adriel dos Santos Grodt, Igor Bernardi Sonza, Larissa Degenhart

e3522
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DOI: https://doi.org/10.16930/2237-766220243522
Environmental, Social and Corporate Governance (ESG) a bibliometric study of practices that influence corporate market value

Fabiana Sousa Ribeiro Teixeira, Luciana Carvalho, Arthur Antonio Silva Rosa

e3510
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DOI: https://doi.org/10.16930/2237-766220243510
Corporate use of the X social media platform and analyst forecasting

Mikaéli da Silva Giordani, Roberto Carlos Klann

e3519
DOI: https://doi.org/10.16930/2237-766220243519
Oversight of Government Spending on Combating Covid-19 Application of the Newcomb-Benford Law In Public Expenditure Execution

Victor Marcel Pereira Pires, Rafael Sousa Lima, Paulo Vitor Souza de Souza

e3518
DOI: https://doi.org/10.16930/2237-766220243518
Light, camera, action! Accounting profession and the accountant representations in cinematic productions

Laisla Alves de Almeida , Denize Demarche Minatti Ferreira, Kátia Dalcero

e3500
DOI: https://doi.org/10.16930/2237-766220243500
Work demand and voluntary turnover intention of independent auditors

Cristiane Wornath Weissmantel, Jessica Merco do Nascimento e Silva, Paulo Roberto da Cunha

e3489
DOI: https://doi.org/10.16930/2237-766220243489
Timeliness of financial statements from the perspective of financial slack in companies listed on B3

Tomaz da Silva Melo, Alex Mussoi Ribeiro, Suliani Rover, Paulo Alexandre da Silva Pires

e3501
DOI: https://doi.org/10.16930/2237-766220243501
Effect of Corruption Control on Financial Performance and Market Value A Multilevel Analysis of Latin American Companies

Edson Carlos Cordeiro Júnior, Luciana Carvalho, Lívia Bononi Paiva Tomaz

e3498
DOI: https://doi.org/10.16930/2237-766220243498
“What do you do when no one is watching?" academic (dis)honesty during online exams of business students

Flávia Martimiano, Márcia Maria dos Santos Bortolocci Espejo, Guilherme Alves de Souza Andrade, Robert Armando Espejo, João Henrique de Souza Zupirolli

e3484
DOI: https://doi.org/10.16930/2237-766220243484
Effects of procurement risk management strategies on public procuring entities' performance

Boniface E. Mwalukasa, Alfred A. Sallwa

e3497
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DOI: https://doi.org/10.16930/2237-766220243497
Relationship between public spending and educational efficiency of municipalities in Santa Catarina

Thaisa Caroline Graupner, Adriana Kroenke Hein, Nelson Hein

e3485
DOI: https://doi.org/10.16930/2237-766220243485
Conflicts of interest in the hiring of non-audit services provided by audit firms: are the anti-conflict corporate policies adopted in Brazil adequate?

Alessandra Rigueto, Adolfo Henrique Coutinho e Silva

e3457
DOI: https://doi.org/10.16930/2237-766220243457
Pedagogical and didactic skills of accounting faculty members and the intention and use of educational technologies in the teaching-learning process

Edvalda Araújo Leal, Roberta Ferreira Lourenço, Tamires Sousa Araújo

e3475
DOI: https://doi.org/10.16930/2237-766220243475
Individual investors and accounting information disclosure the inclusion of social media and the role of brokerage firms

Rayane Farias dos Santos, César Augusto Tibúrcio Silva

e3458
DOI: https://doi.org/10.16930/2237-766220243458
Managerial involvement and accountability of public sector accountants role conflict, satisfaction, and professional prestige

Yan Daevid Lira Guimarães, Cláudio Wanderley, Jeronymo José Libonati

e3455
DOI: https://doi.org/10.16930/2237-766220243455
Evidence of contingency factors related to financial management in state secretariats in the northern region of Brazil

Pedro de Lima Lopes Júnior, Deivison Gustavo Costa Pereira, Filipy Furtado Sell, Vinícius Costa da Silva Zonatto

e3453
DOI: https://doi.org/10.16930/2237-766220243453
Water Accounting an overview of the corporate scenario

Sara Meurer, Hans Michael van Bellen

e3469
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DOI: https://doi.org/10.16930/2237-766220243469
Application of TDABC in assessing the profitability of examinations and the level of idleness of computed tomography in the gynecological oncology sector

Helcio Mendonça Pereira, Rodney Wernke, Cleyton de Oliveira Ritta

e3449
DOI: https://doi.org/10.16930/2237-766220243449
Reflections of including key audit matters in the audit quality and audit fees of publicly traded companies in Brazil

Português, Bruno Meirelles Salotti, Guillermo Oscar Braunbeck, Raquel Sales da Silva Costa

e3418
DOI: https://doi.org/10.16930/2237-766220243418
Economic impacts of regulatory decisions on reit dividend distribution the case of Maxi Renda Trust

Sandra Mara Schultz, Meire Elen Oliveira, Odilanei Morais dos Santos, Selma Costa Maria

e3461
DOI: https://doi.org/10.16930/2237-766220243461
Framework to support decision-making in the granting of Refis tax benefit by brazilian municipalities

Amanda Maciel Carneiro Turini, Fabiano Maury Raupp

e3452
DOI: https://doi.org/10.16930/2237-766220243452
Success Stories of Non-ABM Accountancy Graduates

Christine S. Magadan, Leowel A. General, Throy Y. Negrido, Eligen H. Sumicad Jr.

e3456
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DOI: https://doi.org/10.16930/2237-766220243456
Crowding-out effect between income policies and public services budgets in OECD countries

Luciano Henrique Fialho Botelho, Thiago de Melo Teixeira da Costa, João Paulo de Oliveira Louzano, Davi Augusto Santana de Lelis

e3408
DOI: https://doi.org/10.16930/2237-766220243408
Impacts and challenges of eSocial in the accounting environment an analysis from the perspective of contingency theory

Lara Fabiana Dallabona, Nayara Alves de Sousa Vigarani

e3439
DOI: https://doi.org/10.16930/2237-766220243439
The role of total value added to be distributed to reduce the negative effects of the pandemic on the share price

Geovane Camilo Santos

e3448
DOI: https://doi.org/10.16930/2237-766220243448
Considerations on the discounted cash flow method in the determination of assets a theoretical essay

Cláudio Roberto Caríssimo

e3433
DOI: https://doi.org/10.16930/2237-766220243433
Management skills and the quality of accounting information in Brazil

Fabio Marsicano Fagundes, Talles Vianna Brugni, Silvania Neris Nossa

e3421
DOI: https://doi.org/10.16930/2237-766220243421
ESG investments in the Covid-19 pandemic were there superior financial and shareholder performances?

Rafael Moutinho, Ricardo Luiz Menezes da Silva

e3430
DOI: https://doi.org/10.16930/2237-766220243430
Reversal of impairment losses and earnings management a study with brazilian companies listed on B3

Vinícius Jesus Souza, Sheizi Calheira de Freitas, Jorge de Souza Bispo

e3441
DOI: https://doi.org/10.16930/2237-766220243441
Developing creative accountants how does design thinking promote appreciation of the accounting professional?

Wendy Beatriz Witt Haddad Carraro, Letícia Bersch Bruxel, Fernanda da Silva Momo, Alan Bandeira Pinheiro

e3410
DOI: https://doi.org/10.16930/2237-766220243410
Effects of CPC 47 (IFRS 15) from the perspective of revenue management in the brazilian stock market

André Lamblet Dias, Thiago de Abreu Costa

e3419
DOI: https://doi.org/10.16930/2237-766220243419
Effect of information quality and internal electronic integration on internal cost management and organizational performance

Rubia Frehner Poffo, Stephan Klaus Bubeck, Micheli Aparecida Lunardi

e3437
DOI: https://doi.org/10.16930/2237-766220243437

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