Vol. 22 (2023): RCCC

View Vol. 22 (2023): RCCC

Continuous publication

DOI: https://doi.org/10.16930/2237-76622023

Published: 2023-01-23

Presentation

Marisa Luciana Schvabe de Morais
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Editorial

O atual estágio da Pesquisa em Contabilidade no Brasil e futuros avanços da área

Cláudio de Araújo Wanderley

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DOI: https://doi.org/10.16930/2237-766220233367

Articles

Influence of informal controls on organizational commitment and performance in accounting firms

Rosana Santos de Oliveira, Maiara Nascimento Almeida, Crisiane Teixeira da Silva, Carlos Eduardo Facin Lavarda

e3436
DOI: https://doi.org/10.16930/2237-766220233436
Moderating effect of corporate social responsibility on the relationship between competitive strategies and the competitiveness of Brazilian and French industrial companies

Antonio Rodrigues Albuquerque Filho, Márcia Zabdiele Moreira, Editinete André da Rocha Garcia , Maria Maciléya Azevedo Freire

e3428
DOI: https://doi.org/10.16930/2237-766220233428
Transparency and Readability of the Financial Statements of the Ceará Government during the Covid-19 Pandemic

Alberto Sérgio Holanda Banhos, Sonia Rosa Arbues Decoster

e3412
DOI: https://doi.org/10.16930/2237-766220233412
Performance Appraisal System Life Cycle Disclosure in the Public Port Context

Daiana Pedersini, Sandra Rolim Ensslin, Sandro Cesar Bortoluzzi

e3406
DOI: https://doi.org/10.16930/2237-766220233406
Value Added Statement and ESG Information

Bianca Quirantes Checon, Verônica de Fátima Santana

e3409
DOI: https://doi.org/10.16930/2237-766220233409
Exploring aspects related to the learning of business students during emergency remote education

Deise Ferreira, Alexandre Costa Quintana

e3393
DOI: https://doi.org/10.16930/2237-766220233393
Analysis of budgetary decision-making in a Federal Institute of Education

Maicon Goulart Morales, Jose Alexandre Magrini Pigatto

e3407
DOI: https://doi.org/10.16930/2237-766220233407
Influence of internal control on the effectiveness of public governance in Paraná municipalities

Édina Carine de Souza Kinzler, Gilmar Ribeiro de Mello

e3389
DOI: https://doi.org/10.16930/2237-766220233389
Corporate social responsibility and financial performance an analysis of companies listed on B3

Livia Bruna Gois Pinheiro, Bruno Goes Pinheiro, Luis Eduardo Brandão Paiva

e3381
DOI: https://doi.org/10.16930/2237-766220233381
IAS 41 and biological assets in Brazil is the information really useful?

Paula Carolina Ciampaglia Nardi, Ricardo Luiz Menezes da Silva

e3365
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DOI: https://doi.org/10.16930/2237-766220233365
The impact of corporate governance on implicit taxes evidence from brazilian publicly traded companies

Antonio Lopo Martinez, Raimundo da Silva, Alfredo Sarlo Neto

e3385
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DOI: https://doi.org/10.16930/2237-766220233385
Flow and let it flow intensity of the state of flow in the accounting area

Ana Paula dos Santos, Sayonara de Fátima Teston, Suzete Antonieta Lizote

e3394
DOI: https://doi.org/10.16930/2237-766220233394
Economic assessment of fare revenue of brazilian metro-rail companies

Maria Cecilia da Silva Brum, Tiago Wickstrom Alves

e3386
DOI: https://doi.org/10.16930/2237-766220233386
Assessment of ESG practices in banks listed in [B]³ verifying the effect of the composition of the board of directors and characteristics of firms

Égon José Mateus Celestino, Português Português, Português Português

e3380
DOI: https://doi.org/10.16930/2237-766220233380
Determinants for disclosure of the key audit matters in non-financial companies of B3

Lauren Dal Bem Venturini, Pedro Alberto Barbetta, José Alonso Borba, Leonardo Flach

e3390
DOI: https://doi.org/10.16930/2237-766220233390
Ceo’s Financial Sophistication and R&D Investments Evidence from Companies Listed on B3

Márcio Fernando da Silva, Cassiana Bortoli, Francisco Gleisson Paiva Azevedo, Rodrigo Oliveira Soares

e3378
DOI: https://doi.org/10.16930/2237-766220233378
Exploitation and Exploration Innovation a Bibliometric Analysis of the Scientific Production of The Scopus Database (1995-2022)

Rúbia Frehner Poffo

e3373
DOI: https://doi.org/10.16930/2237-766220233373
Family businesses and sustainable development goals what is the influence of family control and management?

Josiane Silva Costa dos Santos, Laís Beatriz Kruly, Allison Manoel de Sousa, Thais Alves Lira, Nayane Thais Krespi Musial

e3374
DOI: https://doi.org/10.16930/2237-766220233374
Effect of country governance on firm performance the moderating role of culture

Dermeval Martins Borges Junior, Aloisio Pereira Junior, Luciana Carvalho

e3362
DOI: https://doi.org/10.16930/2237-766220233362
Accounting information quality and systematic risk on the brazilian stock market

Igor Rodrigo Menezes Teodósio, Jislene Trindade Medeiros, Alessandra Carvalho de Vasconcelos, Márcia Martins Mendes De Luca

e3357
DOI: https://doi.org/10.16930/2237-766220233357
Determinantes da adoção do hedge accounting pelos bancos brasileiros

José Alves Dantas, Gustavo Barbosa Leite, Elisa Elaine Teixeira

e3339
DOI: https://doi.org/10.16930/2237-766220233339
Women’s presence on the board of directors and stock returns an event study in the brazilian market

Vitor Fonseca Machado Beling Dias, Rodrigo Fernandes Malaquias, José Eduardo Ferreira Lopes

e3350
DOI: https://doi.org/10.16930/2237-766220233350
Country and corporate characteristics improve environmental, social, and governance disclosure? Evidence from Brazil and Germany

Letícia Rigon, Larissa Degenhart, Ramiro Ribeiro

e3345
DOI: https://doi.org/10.16930/2237-766220233345
Compliance and Anti-Corruption Mechanisms in Industries in the South Region of Brazil

Ana Claudia Deconto, Silvana Dalmutt Kruger, Antonio Zanin

e3344
DOI: https://doi.org/10.16930/2237-766220233344
Political Skill of Accounting Students

Cindel Rayane Souza Almeida, Rafael de Oliveira Ferreira , Alison Martins Meurer, Ricardo Adriano Antonelli

e3351
DOI: https://doi.org/10.16930/2237-766220233351
Exploring the Disclosure differentials of government grants and assistance in Brazilian companies listed in B3

Francisco Batista dos Santos Neto, João Pedro Moura Magalhães, Jackeline Lucas Souza, Paulo Henrique Nobre Parente

e3320
DOI: https://doi.org/10.16930/2237-766220233320
Influences of business model innovation in entrepreneurial orientation and organizational performance: evidences in supermarkets of Santa Catarina

Messan Komlanvi Akoumani, Edicreia Andrade dos Santos, Jonatas Dutra Sallaberry

e3331
DOI: https://doi.org/10.16930/2237-766220233331
Organizational and individual contingency factors and management practices a study in the light of the global principles of management accounting

Diego Dantas Siqueira, Wenner Glaucio Lopes Lucena

e3364
DOI: https://doi.org/10.16930/2237-766220233364
Managerial Ability and Accounting-Tax Compliance Cross-Country Study

Dyeniffer Packer Eigenstuhler, Cristian Baú dal Magro, Sady Mazzioni

e3341
DOI: https://doi.org/10.16930/2237-766220233341
Level of Disclosure of Environmental Provisions and Contingent Liabilities Analysis of Companies with High Pollution Potential

Karidja Kelly Alves da Silva Rodrigues, Alvaro Fabiano Pereira de Macedo, Caritsa Scartaty Moreira , Jocykleber Meireles de Souza, Camilla Araújo Amaral Duarte

e3342
DOI: https://doi.org/10.16930/2237-766220233342

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