LIMA, Ana Claudia Santo; DIAS, Cleidinara Ribeiro; MACHADO, Lúcio de Souza; CARMO, Carlos Henrique Silva do. Reporting of key audit matters: an analysis based on income smoothing in the brazilian electric power sector. REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036, [S. l.], v. 17, n. 1, 2025. DOI: 10.21680/2176-9036.2025v17n1ID38660. Disponível em: https://periodicos.ufrn.br/ambiente/article/view/38660. Acesso em: 4 jan. 2026.