Vol. 21 (2022): RCCC

View Vol. 21 (2022): RCCC

Continuous publication

DOI: https://doi.org/10.16930/2237-76622022

Published: 2022-02-11

Presentation

Marisa Luciana Schvabe de Morais
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Editorial

The impact and trend in graduate accounting education in Brazil where did we begin and what are we moving towards?

Valcemiro Nossa

e3256
DOI: https://doi.org/10.16930/2237-766220223256

Articles

The influence of corporate social responsibility on the quality of accounting statements of Brazilian companies

Maria Macileya Azevedo Freire, Antonio Rodrigues Albuquerque Filho

e3223
DOI: https://doi.org/10.16930/2237-766220223223
Public perception of the accounting professional through the movie “The Accountant”

Filippi Mickael Martini Honorio, Elvis Joel Rodrigues da Silva, Silvana Anita Walter, Sidnei Celerino da Silva

e3225
DOI: https://doi.org/10.16930/2237-766220223225
The degree of rigidity of the products costs and the payment of dividends in the Brazilian capital market

Sergio Gouveia Santos, Lauro Vinicio de Almeida Lima

e3240
DOI: https://doi.org/10.16930/2237-766220223240
Impact of tax aggressiveness on the profitability of publicly traded companies listed on B3

Milena Becker Xavier, Viviane Theiss, Marília Paranaíba Ferreira

e3229
DOI: https://doi.org/10.16930/2237-766220223229
Information entropy and ranking of IBOVESPA companies the relevance of environmental innovation

Lucas Benedito Gomes Rocha Ferreira, Crisiane Teixeira da Silva, Luiz Fernando Câmara Viana, Tatiane Meurer

e3246
DOI: https://doi.org/10.16930/2237-766220223246
The influence of Corporate Governance and the external mechanisms of control in trade-off among results management strategies

Rafael, Romildo de Oliveira Moraes

e3250
DOI: https://doi.org/10.16930/2237-766220223250
Factors that interfere with the behavioral intention of using remote classes by Accounting Sciences Course Students of Paraná State Public institutions

Michele Goncalves, Edenise Aparecida dos Anjos, Flaviano Costa

e3293
DOI: https://doi.org/10.16930/2237-766220223293
Proposal for the improvement of the portal transparency of the executive Government of Santa Catarina

Gilceu Ferreira, Fabiano Maury Raupp

e3247
DOI: https://doi.org/10.16930/2237-766220223247
A study of the aspects related to the presence of noise in the process of compiling accounting information: would there be the influence of behavioral heuristics?

Rodrigo de Alencar, Rodrigo Vicente dos Prazeres, Tiago de, Valdemir da Silva

e3285
DOI: https://doi.org/10.16930/2237-766220223285
Usability of Cost systems in the Federal Public Sector

Enio Alves de Souza, Evaldo Cesar Cavalcante Rodrigues

e3224
DOI: https://doi.org/10.16930/2237-766220223224
Analysis of the relation between academic performance and learning strategies of undergraduate students in Distance Education

Samuel de Oliveira Durso, Sonia Rosa Arbues Decoster

e3303
DOI: https://doi.org/10.16930/2237-766220223303
Legitimacy actions and accounting disclosure the Samarco and Vale cases post socio-environmental tragedies

Juliana Ferreira de Carvalho, Lívia Janaína Silva, Juliano Lima Soares

e3257
DOI: https://doi.org/10.16930/2237-766220223257
The composition of firms' indebtedness and the macroeconomy of capital an economic analysis constructed through accounting information

Octávio Valente Campos, Wagner Moura Lamounier, Rafael Morais de Souza

e3296
DOI: https://doi.org/10.16930/2237-766220223296
What is Disclosed in Integrated Reporting? An Analysis of Financial Institutions Listed in Stock Exchange Brazil Bolsa Balcão [B]³

Daiane Zalutzki Novaki, Augusto Oscar Seiffert Munhoz, Antonio Nadson Mascarenhas Souza, Kelli Juliane Favato

e3284
DOI: https://doi.org/10.16930/2237-766220223084
Accounting Pronouncement Committee A bibliometric and social network study from 2008 to 2020

Narelly Lima do Nascimento, Josiane Silva Costa dos Santos, Sheila Santos de Meireles, Sonia Aparecida Beato Ximenes de Melo, Graziele Oliveira Aragão Servilha, Luiz Panhoca

e3263
DOI: https://doi.org/10.16930/2237-766220223263
Labor and tax impacts of Law number 14.020/2020 amid Covid-19

Ana Beatriz Fernandes Moreira, Jackeline Lucas Souza, Francisca Yasmin de Aguiar Guedes

e3295
DOI: https://doi.org/10.16930/2237-766220223295
Influence of polluting potential and history of environmental violations in Corporate Environmental Evidence

Leonardo dos Santos Bandeira, Ernani Ott, Suliani Rover

e3262
DOI: https://doi.org/10.16930/2237-766220223262
Influence of committees on earnings management

Carolina Palhares Felix, Francisco Antonio Bezerra

e3269
DOI: https://doi.org/10.16930/2237-766220223269
Quality of accounting service provision: the relevance of its measurement

Morgana Cristina Vinholi

e3315
DOI: https://doi.org/10.16930/2237-766220223315
Continuity risks information asymmetry between the management report and the independent auditor

José Antonio Cescon, Nilton César Lima, Jorge Luiz Rosa da Silva, Júlio

e3326
DOI: https://doi.org/10.16930/2237-766220223326
Negative affectivity and dropout intention among Accounting Science students during the covid-19 pandemic

Maria Gerlúcia Bezerra de Souza, Cíntia Vanessa Monteiro Germano Aquino, Clayton Robson Moreira da Silva

e3314
DOI: https://doi.org/10.16930/2237-766220223314
Disclosure Index of asset accounting procedures in the public sector An analysis of the municipalities of the State of Espírito Santo

Rodrigo Santos da Mata

e3327
DOI: https://doi.org/10.16930/2237-766220223327
Quality of accounting information, corporate governance and financial performance a comparative analysis of Brazilian and French companies

Antonio Artur de Souza, Simone Evangelista Fonseca, Camila Martucheli

e3322
DOI: https://doi.org/10.16930/2237-766220223322
Performance and risk of Brazilian equity mutual funds in the context of the covid-19 pandemic

Pedro Paulo Portella Teles, Guilherme Araújo Lima, Sabrina Espinele da Silva, Robert Aldo Iquiapaza

e3282
DOI: https://doi.org/10.16930/2237-766220223282
Analysis performance potential of Startups based on ambidexterity

Marcia Athayde Moreira, Marcos Vinícius Ferreira Peniche, Jorge Hallan Santos da Paixão, Anderson Roberto Pires e Silva

e3323
DOI: https://doi.org/10.16930/2237-766220223323
Effects of contingencial aspects on the level of internal control adopted by banking institutions listed in Brazil, Bolsa, Balcão (B3)

Mércia de Lima Pereira, Égon José Mateus Celestino, Renata de Paes de Barros Câmara

e3324
DOI: https://doi.org/10.16930/2237-766220223324

Casos de Ensino

Corporate vs. Regulatory Accounting the case of the contingency tariff at the Distrito Federal water supply service

Bianca França Rocha Lamounier, Mariana Guerra, José Lúcio Tozetti Fernandes, Eduardo Matos

e3241
DOI: https://doi.org/10.16930/2237-766220223241
From Mariana to Brumadinho the case of Vale S.A. from the viewpoint of IAS 1

Rudolph Fabiano Alves Pedroza Teixeira, Hyago Miranda Côrtes, Adriano Rodrigues

e3317
DOI: https://doi.org/10.16930/2237-766220223317

Annual information